ITAT President cannot write ACRs of Members - Who will Judge Judges?
IS the ITAT President the boss of the Members and can he write their annual confidential reports? This was a question answered by the Madras High Court last week. The question is not exactly new. Exactly five years ago, the Madras High Court decided the same issue in respect of the CESTAT. And it was the same judge of the High Court who wrote both the orders.
In Revenue Secretary vs Shri Syed Liaquath Peeran, Member (J) - , the High Court observed, "there is no provision of law enabling the President to write ACRs in respect of other Members of the Tribunal ".
In the present case before the High Court, a Member of the ITAT had challenged the selection of a vice president of the ITAT who was junior to the petitioner. His grouse is that he was not selected because of the adverse remarks in his confidential reports by the President who had no power to write the confidential reports.
Following its earlier order in the Peeran case, the High Court held that the President of the ITAT has no power or authority to write the ACRs of the Members.
Please see Tribunal President- not a boss to the members! Who will judge the judges? DDT 514-18.12.2006