Recently the Chennai Bench of the Tribunal in the case of Farida Holding in ITA No 399 and 400 dated 13.03.2012 has held that the ex-member of the ITAT are entitled to practice before those benchses where they have not remained posted. However no body has brought to the notice of Bench the recent decision of Hon'ble Apex COurt wherein there is complete ban on the appearence of the Members