{"id":15003,"date":"2020-06-01T10:12:06","date_gmt":"2020-06-01T04:42:06","guid":{"rendered":"https:\/\/itatonline.org\/info\/?p=15003"},"modified":"2020-06-01T10:12:06","modified_gmt":"2020-06-01T04:42:06","slug":"itat-holds-virtual-all-india-full-court-reference-in-memory-of-late-former-president-mr-vimal-gandhi","status":"publish","type":"post","link":"https:\/\/itatonline.org\/info\/itat-holds-virtual-all-india-full-court-reference-in-memory-of-late-former-president-mr-vimal-gandhi\/","title":{"rendered":"ITAT Holds Virtual All India Full Court Reference In Memory Of Late Former President Mr. Vimal Gandhi"},"content":{"rendered":"<p>The Income tax Appellate Tribunal (<strong>ITAT<\/strong>) organized a  virtual All India full Court reference on March 29, 2020 to honour Late Former Hon&rsquo;ble  President Mr. <strong>Vimal Gandhi<\/strong> who left for his heavenly abode on May 24, 2020.<\/p>\n<div id=\"attachment_15006\" style=\"width: 1126px\" class=\"wp-caption aligncenter\"><a href=\"https:\/\/itatonline.org\/info\/wp-content\/uploads\/2020\/05\/Vimal-Gandhi.png\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-15006\" src=\"https:\/\/itatonline.org\/info\/wp-content\/uploads\/2020\/05\/Vimal-Gandhi.png\" alt=\"\" width=\"1116\" height=\"567\" class=\"size-full wp-image-15006\" srcset=\"https:\/\/itatonline.org\/info\/wp-content\/uploads\/2020\/05\/Vimal-Gandhi.png 1116w, https:\/\/itatonline.org\/info\/wp-content\/uploads\/2020\/05\/Vimal-Gandhi-300x152.png 300w, https:\/\/itatonline.org\/info\/wp-content\/uploads\/2020\/05\/Vimal-Gandhi-1024x520.png 1024w, https:\/\/itatonline.org\/info\/wp-content\/uploads\/2020\/05\/Vimal-Gandhi-768x390.png 768w, https:\/\/itatonline.org\/info\/wp-content\/uploads\/2020\/05\/Vimal-Gandhi-100x51.png 100w, https:\/\/itatonline.org\/info\/wp-content\/uploads\/2020\/05\/Vimal-Gandhi-150x76.png 150w, https:\/\/itatonline.org\/info\/wp-content\/uploads\/2020\/05\/Vimal-Gandhi-200x102.png 200w, https:\/\/itatonline.org\/info\/wp-content\/uploads\/2020\/05\/Vimal-Gandhi-450x229.png 450w, https:\/\/itatonline.org\/info\/wp-content\/uploads\/2020\/05\/Vimal-Gandhi-600x305.png 600w, https:\/\/itatonline.org\/info\/wp-content\/uploads\/2020\/05\/Vimal-Gandhi-900x457.png 900w\" sizes=\"auto, (max-width: 1116px) 100vw, 1116px\" \/><\/a><p id=\"caption-attachment-15006\" class=\"wp-caption-text\">Mr. Vimal Gandhi with the ITAT Members and foreign dignitaries (19th May 2005)<\/p><\/div>\n<p>Mr. Vimal Gandhi was a practising lawyer at Amritsar since 1970  and joined the ITAT on September 16, 1985. During his tenure as ITAT President, the  pendency of cases in Tribunal drastically reduced from 1,80,660 to 47,992. Mr. Vimal Gandhi used to monitor regularly the disposal of matters by the  Honourable Members. He made it a point that no Member should keep the matter  pending for more than 90 days after hearing the matter. <\/p>\n<p>Mr. Gandhi was instrumental in formulating the code of conduct for the members of the Tribunal  and for orientation-cum-training of newly appointed members, which started in  March 2005.<\/p>\n<p>He represented the Tribunal at various National and international forums  of repute including presentation at United Nations, where he shared his views  on successful practices at the Tribunal.<\/p>\n<p>During his service as a member, he served at various Benches  of Tribunals viz. Indore, Calcutta, Bombay, Delhi, Ahmedabad, Chandigarh etc.<\/p>\n<p>Lawyers, Chartered accountants, Tax practitioners, Tax Department, and loved  ones from all these cities attended the virtual session to pay their respects  to &nbsp;Shri Vimal Gandhi.&nbsp; <\/p>\n<p>Various members including former Presidents of the ITAT  shared their fond memories and moments they cherished with Mr. Vimal Gandhi.  His dedication to work, articulation, and compassion was praised unanimously. <\/p>\n<p>Mr. Vimal Gandhi has authored over 10,000 cases of which 20  Special Benches and 30 third member cases and most have them have withheld the  test before the appellate Court. <\/p>\n<p>Mr. Vimal Gandhi was President of the ITAT for  the period from October 31, 2003 to June 3, 2010. During his tenure as  President he devoted more time to judicial work and regularly presided over the  Benches. <\/p>\n<p>Even after retirement, he continued to contribute to the  study of Direct tax laws. <br \/>\nHonourable Mr <strong>Justice P.P.Bhatt<\/strong>, President of the ITAT, presided over the full Court reference and Honourable Vice President Mr. <strong>G. S .Pannu<\/strong> conducted the proceedings. More than <strong>539<\/strong> professionals across the  country participated in the full court reference. <\/p>\n<p>May his soul rest in peace.<\/p>\n<div id=\"attachment_15007\" style=\"width: 489px\" class=\"wp-caption aligncenter\"><a href=\"https:\/\/itatonline.org\/info\/wp-content\/uploads\/2020\/05\/AOTCA-Mumbai-2009-Inaugural-session-COLOUR.jpg\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-15007\" src=\"https:\/\/itatonline.org\/info\/wp-content\/uploads\/2020\/05\/AOTCA-Mumbai-2009-Inaugural-session-COLOUR.jpg\" alt=\"\" width=\"479\" height=\"319\" class=\"size-full wp-image-15007\" srcset=\"https:\/\/itatonline.org\/info\/wp-content\/uploads\/2020\/05\/AOTCA-Mumbai-2009-Inaugural-session-COLOUR.jpg 479w, https:\/\/itatonline.org\/info\/wp-content\/uploads\/2020\/05\/AOTCA-Mumbai-2009-Inaugural-session-COLOUR-300x200.jpg 300w, https:\/\/itatonline.org\/info\/wp-content\/uploads\/2020\/05\/AOTCA-Mumbai-2009-Inaugural-session-COLOUR-100x67.jpg 100w, https:\/\/itatonline.org\/info\/wp-content\/uploads\/2020\/05\/AOTCA-Mumbai-2009-Inaugural-session-COLOUR-150x100.jpg 150w, https:\/\/itatonline.org\/info\/wp-content\/uploads\/2020\/05\/AOTCA-Mumbai-2009-Inaugural-session-COLOUR-200x133.jpg 200w, https:\/\/itatonline.org\/info\/wp-content\/uploads\/2020\/05\/AOTCA-Mumbai-2009-Inaugural-session-COLOUR-450x300.jpg 450w\" sizes=\"auto, (max-width: 479px) 100vw, 479px\" \/><\/a><p id=\"caption-attachment-15007\" class=\"wp-caption-text\">Mr. Vimal Gandhi with Justice Rebello and other distinguished personalities (21st November 2009)<\/p><\/div>\n<p>A Tribute <\/p>\n<p><em><\/p>\n<p>With the sad demise of Honourable Shri Vimal Gandhi, former President of  the ITAT, the ITAT has lost one of the prominent judges who during his tenure  has delivered many land mark judgements. He was an active President who not  only gave some learned judgements but was a great administrator and introduced  several reforms in the working of Tribunal. He was pleasant in the court and  disposed of cases always with a smile on his faces. <\/p>\n<p>May his soul rest in peace.<\/p>\n<p><strong>Dr. Y.P. Trivedi<\/strong>, Senor Advocate&nbsp;&nbsp;&nbsp; <br \/>\n  29 -05-2020<\/p>\n<p><\/em><\/p>\n<p><strong>A  Tribute <\/strong><\/p>\n<p><em><\/p>\n<p><strong>Late Shri Vimal  Gandhi was A great admistrator who had taken keen interest in the development  of International taxation.&nbsp; <\/strong><\/p>\n<p>I had the fortune of appearing before the Hon&rsquo;ble Shri Vimal Gandhi when  he was an Hon&rsquo;ble member, Vice-President and President of the ITAT. He was a  quite humble man and supportive to the junior members at the Bar. His in-depth  knowledge on the subject helped him pick up issues very quickly.<\/p>\n<p>  He has delivered many land mark judgements; <strong><em>Wallfort Shares &amp; Stock Brokers vs  ITO (2005) 96 ITD 1 (Mum) (SB)<\/em><\/strong>and <strong><em>CIT v. Walfort Share &amp; Stock Brokers (P) Ltd.  (2010) 326 ITR 1 (SC),<\/em><\/strong>amongst others were approved by the Hon&rsquo;ble Supreme  Court. <\/p>\n<p>Mr. Vimal Gandhi encouraged the educational activities of the various  professional organizations.Around the year 2004-2005, when the ITAT Bar  Association Mumbai along with All India Federation of Tax Practioners (AIFTP)  started lecture series on <strong>&ldquo;International  Taxation and Allied laws&rdquo;<\/strong>, he granted us the permission to hold the same in  Court room No 1. <\/p>\n<p>Similarly, when the ITAT Bar Association along with AIFTP  started Nani A Palkhivala Memorial National Tax Moot Court competition in the  year 2004, he granted us the permission to use all the Court rooms and  requested the Hon&rsquo;ble members to participate and guide the law students who participated  from various parts of the Country. <\/p>\n<p>When AITP had arranged the International Tax  Conference at Mumbai in the year 2009, where delegates from 16 countries  attended the conference, he was the guest of Honour and inaugurated the seminar  along with Hon&rsquo;ble Mr. Justice F.I Rebello former chief Justice of Allahabad  High court&nbsp; then as senior Judge of the Bombay  High Court.&nbsp; <\/p>\n<p>During his tenure, as a  President of the ITAT&nbsp; he has invited the  foreign delegates to visit the ITAT and witness the proceedings. Also, during his  presidency he would regularly interact with the representatives of the bar, and  these minutes of these interactions were published from time to time. <\/p>\n<p>When Shri Vimal Gandhi was president the ITAT,the Bar Association&rsquo;s coordination  committee of the AIFTP requested him to adopt the code of ethics to be followed  by the Hon&rsquo;ble members of the ITAT. Shri Vimal Gandhi vide his <a href=\"https:\/\/itatonline.org\/info\/code-of-ethics-for-honble-members-of-the-itat\/\">letter  dated June 2 0, 2008<\/a> has made an appeal to all the Hon&rsquo;ble members of the  ITAT to follow the code of ethics adopted by the judges of the Hon&rsquo;ble Apex  Court and Hon&rsquo;ble High Courts.In his <a href=\"https:\/\/itatonline.org\/info\/guidelines-to-honble-members-of-itat-for-drafting-orders\/\">letter  dated December11, 2007<\/a>, he made an appeal to all members of the ITAT to pass  high quality orders in accordance with the guidelines.<\/p>\n<p>The Code of Ethics and Guidelines prescribed for drafting orders will be  remembered by the stake holders and the Institution of the ITAT. <\/p>\n<p>I pray that let his soul rest in peace, and almighty give strength to his  family to bear the irrecoverable loss suffered by them.<\/p>\n<p><\/em><\/p>\n<p><strong>Dr.K. Shivaram<\/strong>,<br \/>\n  Senior Advocate.&nbsp; <br \/>\n  May 29, 2020<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Income tax Appellate Tribunal (<strong>ITAT<\/strong>) organized a  virtual All India full Court reference on March 29, 2020 to honour Late Former Hon&rsquo;ble  President Mr. <strong>Vimal Gandhi<\/strong> who left for his heavenly abode on May 24, 2020<\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/info\/itat-holds-virtual-all-india-full-court-reference-in-memory-of-late-former-president-mr-vimal-gandhi\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1,8,7],"tags":[],"class_list":["post-15003","post","type-post","status-publish","format-standard","hentry","category-all-information","category-itat-related","category-others"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts\/15003","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/comments?post=15003"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts\/15003\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/media?parent=15003"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/categories?post=15003"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/tags?post=15003"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}