Category: ITAT related

In Olympia Paper & Stationery Stores vs. ACIT 63 ITD 148 (Mad), the ITAT held that applications for early hearing should be disposed of by a judicial order and cannot be dealt with on the administrative side. It was explained that grant of early hearing to one party is preferential treatment and causes prejudice to other litigants. It was held that early hearing cannot be granted except if there are strong compelling and justifiable reasons. This view of the ITAT has been approved by the Hon’ble Delhi High Court in Dr. Prannoy Roy vs. DCIT.

Pursuant to the said judgement, the Hon’ble President of the ITAT has issued an order dated 24th May 2018 directing that all applications for early hearing should be heard by the Bench and not dealt with by the administrative head

The ITAT Bar Association has taken strong objection to the actions of the Registrar of the ITAT of acting as a “Court” and arrogating to himself, inter alia, the power to condone delay in filing appeals. The Registrar’s office is insisting that even routine issues like clearing procedural defects in appeals should be handled as “judicial proceedings” with a formal hearing. It is stated that such actions are not only contrary to the statutory provisions but are causing enormous hardship to taxpayers. The Bar has requested the Hon’ble President to abrogate the unlawful practice with immediate effect

The Hon’ble President of the ITAT has issued an order dated 20th April 2018 stating that the following two Members of the ITAT have been transferred:

(i) Shri Waseem Ahmed, Accountant Member, ITAT, Kolkata Benches has been transferred to ITAT Ahmedabad Benches with effect from 26 Apr 2018 (A/N)

(ii) Shri Narendra Kumar Billaiya, Accountant Member, ITAT, Ahmedabad Benches has been transferred to ITAT Delhi Benches with effect from 26 Apr 2018 (A/N).

The Hon’ble President of the ITAT has issued an order dated 10th April 2018 stating that Shri Sabeer Singh Godara, Judicial Member, ITAT, Ahmedabad Benches, Ahmedabad, is transferred in the same capacity to ITAT, Kolkata Benches, Kolkata, in public interest, with effect from 23th April 2018 (F/N)

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

A full court reference in honour of late Shri Dinesh Vyas Senior Advocate, was held on 9th February 2018

The Government has issued a directive dated 8th January 2018 stating that the “character and antecedents” of candidates eligible for appointment to posts of Chairperson, President, Vice-Chairman, Accountant Member, Judicial Member, etc of the Tribunals and Regulatory bodies will have to be checked by the Intelligence Bureau before their names are recommended to the Appointments Committee of the Cabinet (ACC). It is warned that this instructions should be followed “without deviation

The ITAT arranged a tea party as well as a full court reference in honour of Shri P.K. Bansal, Vice-President, who attained superannuation on 9th January 2018. It is notable that Shri P.K. Bansal has qualifications in Law, Chartered Accountancy, Company Secretary and Management. He was a practicing Chartered Accountant for 20 years. The functions were attended by the Hon’ble President and Hon’ble Members of the ITAT as well as a large number of distinguished professionals

The Delhi High Court in Showa Corporation vs. Dy. Commissioner of Income Tax passed strictures against the practice of the Departmental Representatives seeking adjournment before the Tribunal on frivolous grounds even in high demand cases. Pursuant to that, the CBDT has issued a directive dated 14th December 2017 stating that Department Representatives should not seek adjournments in cases listed before ITAT without substantial cause or reason

Vide order dated 16th November 2017 passed by the Hon’ble President pursuant to the consultations with the two senior most Vice Presidents, the following Members of the ITAT have been transferred in the same capacity to the respective Benches, in public interest, with effect from 1st December 2017