Hon’ble Shri Arjun Ram Meghwal
Minister of State (Independent Charge)
Ministry of Law & Justice
New Delhi

Subject:    Institutionalisation of the process for elevation of deserving Judicial Members of the Income Tax Appellate Tribunal to the High Courts

Respected Sir,

The All India Federation of Tax Practitioners (AIFTP) is the apex body representing the tax profession across the country, comprising 146 professional associations and over 11,450 life members from 32 States and 4 Union Territories. Apart from organising seminars, conferences, and publishing scholarly material, the Federation has been consistently making representations for reforms in tax law and administration in the larger public interest.

We have, on several occasions, represented the need to elevate deserving Judicial Members of the Income Tax Appellate Tribunal (ITAT) to the various High Courts. We deeply appreciate the commendable efforts taken under your leadership, which have resulted in the appointment of a record number of judges to different High Courts. However, as reported in The Times of India dated 28th September, there are still 330 vacancies across 25 High Courts.

During the All India Members’ Conference of the ITAT held at Goa on 12^th and 13^th July 2025, our Past President, Dr. K. Shivaram, Senior Advocate, made a humble appeal to your good self to institutionalise the process of elevation of Judicial Members of the ITAT. We are grateful for your positive response to the suggestion.

We respectfully submit that institutionalisation of such a process is necessary for the following reasons:

1. Judicial Members are, as per the Supreme Court’s ruling in Ajay Gandhi & Anr. v. B. Singh & Ors. (2004) 265 ITR 451 (SC), posted in States where they have not practised, which makes it difficult for the High Court Collegium to assess their capabilities.
2. High Court Collegiums may not always be aware of Judicial Members working outside their home State.
3. The quality of judgments delivered by such Members may escape notice of the Collegium, as appeals before the High Court may not be frequently listed before them.
4. Though ITAT is a quasi-judicial body, its Judicial Members are not presently considered as part of the regular judicial stream for elevation.
5. Judicial Members, who previously practised before High Courts and Tribunals, lose visibility after joining the Bench, as Chief Justices and other sitting Judges may not have had the occasion to observe their earlier practice.

In view of the above, we most respectfully propose the following suggestions for your kind consideration:

1. The Hon’ble President of the ITAT may prepare a list of eligible Judicial Members, whose integrity is beyond doubt, and forward the same to the respective High Courts.
2. High Court Collegiums may evaluate such Members based on the quality of their judicial orders, feedback from the Hon’ble ITAT President, and recommendations from senior professionals of unquestionable integrity.
3. A fixed percentage of High Court Judges may be earmarked from among Judicial Members of the ITAT.
4. Since all ITAT judgments are available on the official website (www.itat.gov.in), the quality of judicial output can be independently assessed.
5. Additional suggestions can be developed through wider consultation to strengthen this process.
   We therefore earnestly appeal to you to kindly institutionalise the process of considering Judicial Members of the ITAT for elevation to the High Courts.

   We remain grateful for your continued guidance and support.

   With highest regards,

   Yours sincerely,

   For All India Federation of Tax Practitioners (AIFTP)

    

   (Samir S Jani)                          

   National President