Farewell To ITAT Member On Retirement

A Full Court reference on the occasion of retirement of Hon’ble Shri. D T. Garasia, Judicial Member, was held on Thursday, 15th February 2018.

Hon’ble Shri G.D. Agarwal, President of the ITAT, chaired the Full court reference in honour of Hon’ble Shri. D T. Garasia on account of attaining superannuation on 15-2-2018. He read out the Bio data of Honorable Shri D.T. Garasia and spoke about his services rendered to the institution in various Benches of the ITAT.

Hon’ble Shri D. Manmohan, Vice President of the ITAT, was also present on the occasion.

Shri Y.P. Trivedi, Sr Advocate, past President of the ITAT Bar Association, highly appreciated the conducting of the judicial proceedings by the Bench headed by Hon’ble Shri D.T. Garasia. He also referred few land mark cases rendered by the honourable Member which was affirmed by the Apex court.

Mr. Vishnu Agarwal, Chartered Accountant, Chairman of WIRC, appreciated the contribution of Hon’abe Member to the Chartered accountant’s profession.

Mr. Samuel Darse Commissioner Income tax (Departmental Representative) on behalf of the Department, wished good luck to the Honourable Member.

Shri P. K. Bansal former Vice President of the ITAT, shared his long association with Hon’ble Judicial member and highly appreciated the good qualities of the Member.

Representative on behalf of the Nagpur ITAT Tax Bar Association, has shared the Bar Association’s experience with the Hon’ble le Judicial Member.

Speaking on the occasion, Hon’ble Judical Member, Shri. D.T. Garasia, highly appreciated the Mumbai Tax Bar for quality representation. He also appreciated the good representations made by the junior members of the Tax Bar.

Speech of Shri. G.D.Agrawal, President, ITAT

Dear brother Shri D.T. Garasia, Smt. Hemangini Garasia, Shri D Manmohan, Vice-President, Shri P K Bansal, former Vice-President and my esteemed colleague brothers, President, Office Bearers and Members of ITAT Bar Association, Chartered Accountants, learned CIT-DRs and other Departmental Representatives, ladies and gentlemen.

It is indeed my privilege to be present in this Full Court Reference organized in honour of Brother D.T. Garasia Ji, who is laying down office as Judicial Member of the ITAT today after putting in around 35 years of government service. Out of these, he has served in the ITAT for about 16 years.

Shri Garasia was born on 16th February, 1956 at Limzar, Gujarat. He did his M.A., LL.B from M.S. University of Baroda. He joined as Civil Judge in the year 1982 at the age of 26. Thereafter, he was promoted as Chief Metropolitan Judge and then as Assistant District Judge and posted at Ahmedabad. He joined the ITAT as Judicial Member on 28th January, 2002 and was initially posted at Ahmedabad Benches. After that, he remained posted at various stations such as Rajkot, Panaji, Indore and now at Mumbai Benches since January, 2017.

I had occasion to sit on the Bench with Brother Garasia while being posted at Ahmedabad Benches. I found him to be very hard working and diligent officer. His conduct from the Bench and off the Bench has always been dignified and respectful to others. He is a man of few words, soft spoken, God-fearing and a thorough gentleman.

He always had very cordial relations with the colleague brothers, staff, Bar as well as Departmental Officers. He always believed in imparting justice with compassion but at the same time being even-handed. He is a very good human being and I in my individual capacity will miss his company and as a President will feel the pain of vacancy of a Judicial Member, which we are already short of. It would be very difficult to fill the vacuum created by him.

However, retirement is an inevitable part of government service. The date of retirement is fixed on the day a person joins the government service and today, the day has come for Shri Garasia. “Retirement is not the end but the beginning of a new life”. I hope and wish that Shri Garasia will keep himself busy and active in his post-retirement life. As Shri Garasia enters a new and different phase of his life, I, on my behalf, and on behalf of all my colleagues and registry of ITAT, Mumbai Benches, wish him long life, best of health and lots of happiness in the years to come.

Thank you very much.

Speech of Shri. Y. P. Trivedi, Past President, ITAT Bar Association

Shri G.D. Agarwal Hon. President of ITAT, Shri. D. Manmohan Hon’’ble Vice President of ITAT, Hon’ble Shri Dipak Kumar Garasia, other Honourable Members of ITAT, Members of Bar, the learned representatives of Income tax Department, Mrs. Garasia and friends

We have met today to bid farewell to one of our esteemed Judges of ITAT, Shri Dipak Kumar Garasia

It is an old saying that “Everyday a Judge passes his Judgements but the final Judgement on him is passed, when he lays down his office.”

Of course, interim orders are passed every day in Bar Library, but final verdict, whether it is ten out of ten or zero out of ten is passed only when he retires today is that day for Mr. Garasia.

I wonder, why I was chosen to speak today, because I do not come very frequently, here, a place, which was monopolised at one time, by me and my friends, some of them have departed but some of them are still here, but like me give infrequent attendances, more to meet the old friends, and feel the aroma of old times.

I feel like what Sir Jamshedji said in the preface to the 1st edition of “Kanga & Palkhiwala’s book on Income Tax” Quoting from Justice Oliver Wendell Holmes.

The Riders in a race do no stop when they reach the goal. There is a finishing canter before coming to a standstill. The race is over, but the work is never done, while the Power to work remains.

It is in that spirit, that I speak here, taking the views of my younger colleagues.

Shri Dipak kumar Garasia comes from Limzar near Vansada, a beautiful place, where one of India’s most scenic road, from Nasik to Billimora passes, where passing through country side, you may chance to see some rare flaura and fauna, and even sight it lucky an Indian bear. I come from the adjoining District Surat, and have seen the place along with hot water springs of near by Unai, which has lot of medical healing power.

He obtained his M.A. LLB. From M.S. University Baroda. He joined Judiciary as a Civil Judge and then was appointed as Additional Chief Metropolitan Judge, in Ahmedabad, from where he joined ITAT in 2002. He was posted at Ahmedabad, Rajkot, Panaji, Indore and finally Mumbai. He had varied experience.

One of his famous judgements was in the case of Visvesvaraya Technological University 362 ITR page 27 where he interpreted the provisions of Sec. 10 (23) and his view was confirmed by Supreme Court.

From the experience of my few appearances before him and from my discussion with other members of Bar, I found him very sharp, straight coming to the point and unaffected by procedural cobweb. His aim was to do substantive justice, with particular emphasis on the human side of law.

In my experience, in High Court I distinctly remember, when I was arguing a case of a poor widow before Chief Justice Changla, he openly said, that when it came to poor widows, destitute or orphans, I have no hesitation in bending the law a little bit in their favour.

He believed in humanising the law. It is easy to say that when assesse’s appeal is time-barred by a few days, that everyday’s delay is to be explained, or Ignorance of law is no excuse, but it requires a large heart to say that Justice is more important than mere limitation. He had that large heart.

He was particularly helpful and encouraging to juniors, and in his Court, neither a junior nor a senior had any tensions, and they were presenting their cases in a truly Tribunal Atmosphere.

I would give him 10 out of 10. Rank him Award function.

In Gita Lord Krishna says “Jatasya hi Dhruvo Mrityu” one who is born is destined to die. In government service every appointment is invariably linked with retirement. May his post retirement journey be equally smooth and even though he retires, he must have planned for a very active life. He was actively connected with Nav Nirman Andolan in Gujarat and Nav Nirman is never over. He can again take a lead in Nav Nirman, and one day be a big political figure.

We wish him a very successful and contented retired life.

Speech of Shri Samuel Darse, CIT (DR), ITAT

Hon”ble President Shri G D Agarwal, Hon’ble Vice president Shri Manmohan and hon’ble members of the Tribunal, distinguished guests and my colleagues.

I wish you all a very good morning.

It is an honor and a great pleasure for me to deliver this farewell speech. Today, we are all here to bid goodbye to our honorable Judicial member Shri D T Garacia, who is retiring on superannuation from Govt Service on 15th Febrauary 2018

It gives me great satisfaction and privilege to note his distinguished service in the last 39 years.

He joined as Civil Judge in 1982 at the age of 26. Subsequent to that he served as Chief Metro Judge and was promoted as Asst District Judge and posted at Ahmedabad. Thereafter, he joined the Tribunal in 2002 as Judicial Member at Ahmedabad and served at Rajkot, Goa, Indore and lastly at Mumbai from January 2017 till today. He spent 19 years of service in the Tribunal and delivered number of judgments inspiring many.

During his tenure in Tribunal, he has delivered the judgment in the case of Visvesvaraya Technological University, which was confirmed by the Hon’ble Supreme Court also.

Sir, you will be remembered for your great work in the legal profession. You have delivered such a good judgments, and also known for your positive attitude. You have shown yourself to be a loving and caring person through your compassionate heart and support to all those who worked with you. You have put smiles on many faces. Your encouragement and support made working in the Tribunal easy and enjoyable to one and all. Thank you for all your support and encouragement to all of us.

As we know that retirement brings about relief from daily hectic life after long years of journey. After retirement person gets enough time to enjoy life with his family, which is difficult while in service. One has no limitation for time, can fulfill all the unfulfilled wishes.

Sir, You have put in 39 long years of service, now it is time to enjoy and live life happily fulfilling your wishes.

A small Quote from Abraham Lincoln –

“And in the end it’s not the years in your life that count. It’s the life in your years.”

You fulfilled all your
Professional ambitions
Now is the time to achieve
Your personal aspirations
Retirement is the start
Of life’s golden phase
Chase your childhood dreams
once again.

I sincerely pray that God continues to grant you and your family sound health and happiness.

On behalf of the Department and my colleagues, I wish you a very healthy, and happy life after retirement and also wish you all success in future endeavors.

Thank you all.
SAMUEL DARSE,
CIT(DR), ITAT, Mumbai

Speech of Hon’ble Shri D. T. Garasia

Respected President, ITAT Shri Agrawal sir, respected senior member Shri Pannu sir, Jogendra Singh Sir and my friend-colleague Shri R.C. Sharma, Shri Mahavir Singh Ji and all my colleagues,

Past President of ITAT Bar Association Mr. Trivedi, Ex Rajya Sabha Member, Senior advocate Dr. Shivraman, Ex-Vice advocate Shri Shinde, senior advocate Mumbai Tribunal bar association, all representatives and all my colleagues

Ladies and gentlemen,

It is an occasion to remember that I have joined Tribunal with the first sitting with Mr. B.M. Kothari and last sitting with Mr. R.C. Sharma both are from Jodhpur. All the bar members have given me 10 marks out of 10 marks. Therefore, nothing to add at my side. I had privilege to listen to Mumbai Bench senior advocates.

When I was at Rajkot one Mr. Lava was arguing before me and when he was arguing till his last and he collapsed in the Tribunal only. Therefore, I have made up my mind that in the Tribunal people come with great hope in the temple of justice. I have decided that whenever it is possible I must give them full opportunity of hearing to present his case and all matters should be decided as per law. I have also decided to give full opportunity of hearing and not to confuse any bar member or DR Member during the hearing. When I was at Indore, there one CA had argued the case but some question was put from the Bench and immediately the CA arguing the case was confused and he collapsed in the Tribunal while hearing the case. I am grateful for best words from Ex-Member of Rajya Sabha Mr. Trivedi and I am also very grateful to Ex-Vice President ITAT Mumbai for his kind words and blessings. Lastly I am also obliged by few words by advocate Mr. Loya who had come from Nagpur. Lastly I also see great strength in the Mumbai Bar Association.

During my stay at Mumbai I see that all advocates and representatives come with all preparations and I had privilege to work with them.

Lastly there are some statements of Charlie Chaplin which are his heart touching statements which read as under:

(1) Nothing is Permanent in this World, not even our God … .

And … .

If you see the Mirror,

You see the Best
Creation of GOD … !

So,

Believe in YOURSELF.

We all are Tourists &

God is our Travel Agent

Who has already fixed

all our Routes,

Reservations

& Destinations

So….

Trust him &

Enjoy the

“Trip” called LIFE… !!

Life will never . II

come Again… Live Today .. !