Talluri Srinivas v. UOI (2018) 254 Taxman 261 (Delhi)(HC)

Chartered Accountants Act, 1949
S. 22A: Appellate Authority- Appellate Authority of four members can hear and decide appeal, in spite of recusal of one of members .

Court held that ;if one of members of Appellate Authority for valid and good reason has recused and does not want to participate, hearing in appeal can proceed and would not suffer invalidity on ground of lack of quorum Temporary absence or recusal of a member in a particular appeal, would not make Appellate Tribunal dysfunctional till a new member is appointed, which as per Act is impermissible . Recusal of one member of five-members of Appellate Authority under section 22A will not stall hearing and decision of appeal .  Appellate Authority of four members can hear and decide appeal, in spite of recusal of one of members .