Violation of Judicial Discipline in ITAT

[Ashish kumar]

Recently the undersigned has read two judgments in the case of ULO India, one is in ITA No-5968 of 2010 and one in ITA No 5279 of 2013. Both are of same assessee. In former decision, Bench of ITAT held that assessee dose not have PE in India and in later a Bench of equal strength has held that the assessee have PE in India, the later Bench does not even stop here, it has also held that the view taken by the Earlier Bench is not in accordance with law.
As per the little knowledge of the undersigned, principle of Judicial Discipline demands that decisions of coordinate Bench is binding on the other Bench even if it is incorrect, the law in this regard is settled by the Supreme Court way back in S.I ROOPLAL Vs GOVT Of INdia AIR 2000 SC 594, Union of India Vs Paras Laminate 254 ITR 99 and there are so many other Supreme Court and High Court judgments. In all theses decisions it has been held that if the later Bench feels that the decision of earlier Bench is not correct then the matter shall be referred to larger Bench. And judicial discipline completely debar the coordinate Bench of Equal strength to overrule the decision of earlier bench, but now in these days personal views are above the judicial discipline and hence there is no respect of settled law. I wonder what message will go in International Community about the image of ITAT(a noble institution) where the main presiding officer is retired High Court Judge. All these developments give us sign of anarchy/ lawlessness, which a poor assessee would face in future, and evolution of intellectual corruption. It is not good for an Institution so the Hon'ble President would have to step into and looked into the matter and he should send these types of persons on legal training under the steamed guidance of a High Court Judge. Otherwise no FDI will come in India and new professional will have to fight only cases of share application money in future.
Jai Hind Jai Bharat