Retirement of another Good Member of ITAT

[brett_lee38]

In last few months only, some of the very good, learned, stalwarts, knowledgeable members, like Mr. P.K.Bansal, D.T.Grasia and B.P Jain have retired from the ITAT. It is a great loss to practitioners like us, who dont have any God father in judiciary. I have seen the proceedings of courts in the court of Mr P.K.Bansal, he never bothered about who is standing in front of him. He always concentrate on facts and issues and do the justice. Similarly Mr B.P.Jain, for him I have to say that it is true that tax and equity are strangers to each other but if one has to see how equity can be applied in small SMC cases then he must read the judgments authored by Mr. B.P.Jain. Most of the time he has sat in SMC in Delhi and has granted relief to every assessee without even looking at the face who was representing the assessee. One day I ask him Sir you have allowed extra ordinary relief he said that here after the order of SMC there is no scope of any further appeal for department in High Court and when a poor assessee has come up to this level then it is his moral duty to grant him relief as much as possible. For these type of people the law of newton that is to every action there is equal and opposite reaction would say that these persons would get good opportunities after retirement and will not lost in the dust of world like Mr Bedi has lost.  That is why I am of the view that it is big loss to the ITAT. In the capacity of Senior panel Counsel of Union of India I would suggest the Law Ministry to grant them further extension on contract basis if possible.
With this I will close now. But I must say one thing that here are some  negative, arrogant and Bedi like people still there , who thought that they are the custodial of revenue and wont provide relief to any body. I have made a list of them. After having inquiries from my own sources I found that all such persons or their family members are suffering from serious diseases. So Newton law is also coming to them, once  grate Osho has said in his lecture that what ever you give to this nature it will come back to u in double of that. If one would give tension then he will receive double tension if one would give relief then he will get double relief that is the law of nature.