Asst. CIT v. Kerry Indev Logistics P. Ltd (2025) 131 ITR 100 (Chennai) (Trib)

S. 255: Appellate Tribunal-Procedure-Functions-Right to Information Act-Departmental representative seeking disqualification of assessee’s advocate on ground that advocate represented Tribunal Member as CPIO in an unrelated RTI matter-No conflict of interest-Tribunal not appropriate forum to adjudicate disciplinary matter-Ministry of Law and Justice not having control over judicial functions of Tribunal-Application frivolous, amounting to obstruction of justice-Rejected. [S. 254(1), Art. 227]

 

A preliminary objection was raised by the DR seeking disqualification of the assessee’s advocate on the ground that the advocate had earlier represented a Member of the Tribunal, in his capacity as Central Public Information Officer, before the Central Information Commissioner in an unrelated RTI matter.  The Tribunal rejected the preliminary objection holding that there was no conflict of interest since none of the situations cited by the Department existed in the present matter, that the Tribunal was not a disciplinary body competent to disqualify an advocate, that the Ministry of Law and Justice had no control over the Tribunal’s judicial functions which were subject only to High Court supervision, and that raising such an issue repeatedly amounted to a frivolous and mischievous obstruction of justice. (AY. 2013 14) 

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