16 July 2026<\/p>\n
To,<\/p>\n
Honourable Shri Arjun Ram Meghwal,<\/p>\n
Hon’ble Minister of State (Independent Charge)<\/p>\n
Ministry of Law and Justice,<\/p>\n
Government of India<\/p>\n
Subject: Representation seeking exclusion of the Income Tax Appellate Tribunal from the application of the Tribunal Reforms Act, 2021 and the Tribunal (Conditions of Service) Rules, 2021, or suitable amendments thereto<\/strong><\/p>\n Respected Sir,<\/strong><\/p>\n We, the ITAT Bar Association, Mumbai, respectfully submit the accompanying representation for your kind consideration regarding the application of the Tribunal Reforms Act, 2021 and the Tribunal (Conditions of Service) Rules, 2021 to the Income Tax Appellate Tribunal (“ITAT”).<\/p>\n The ITAT, established in 1941, is India’s oldest Tribunal and has, for over eight decades, earned an unparalleled reputation for delivering specialised, independent and impartial justice in tax matters. It has served as a model for the tribunal system in the country and has consistently commanded the confidence of taxpayers, the Revenue, the judiciary and the legal and accounting professions alike.<\/p>\n The Association is deeply concerned that certain provisions governing the tenure, reappointment, selection and removal of the President, Vice Presidents and Members of the ITAT, though well-intentioned, may inadvertently affect the institutional independence, specialised character and long-term effectiveness of this unique adjudicatory body. The issue transcends the service conditions of Members and directly concerns the preservation of judicial independence, public confidence in the administration of justice and the continued attractiveness of the Tribunal to distinguished members of the Bar and the accountancy profession.<\/p>\n The accompanying representation sets out, in detail, the historical background, constitutional principles, judicial precedents and practical considerations which, in our respectful submission, justify treating the ITAT as a distinct institution warranting an appropriate statutory framework. It also contains certain constructive suggestions aimed at strengthening the Tribunal, including enhancement of technological infrastructure, institutional safeguards and transparency.<\/p>\n We respectfully request your kind consideration of the issues raised in the representation and earnestly request that the recommendations contained therein may be examined sympathetically in the larger interest of preserving the independence, dignity and effectiveness of the Income Tax Appellate Tribunal.<\/p>\n We would also be grateful if an opportunity of a personal meeting could be granted to a delegation of the Association at your convenience to briefly present the concerns highlighted in the representation and assist in any manner that may be considered appropriate.<\/p>\n The Association remains committed to extending its fullest cooperation in every endeavour aimed at strengthening the Tribunal and furthering the cause of efficient and independent tax adjudication.<\/p>\n With respectful regards,<\/p>\n Yours faithfully,<\/strong><\/p>\n For ITAT Bar Association, Mumbai<\/strong><\/p>\n \u00a0Sd\/-<\/strong><\/p>\n Nitesh Joshi<\/strong><\/p>\n Vice President<\/p>\n Click here to read the Executive Summary of our Representation.<\/a><\/p>\n