Can a former Member of ITAT practice before it? Tribunal has no jurisdiction to decide issue

By Vijay Kumar

IT was in 2009 that the Government amended the Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules, 1963 to bar retired Members from practicing before the Tribunal. From then on, several retired Members have challenged this denial of their right to practice.

In the latest judgement of a Special Bench of the ITAT delivered on 23.5.2014, the Special Bench has held that the Tribunal has no jurisdiction to decide the issue - which means the issue is still open.

We bring you this order today. Please see Breaking News

For more information on this issue you may like to see:

1) TIOL story on April 17, 2009: Former Members cannot practise in CESTAT - No unregulated right of practice - There was a time when a son would appear in court presided over by his father and no questions were asked - Former members' writ petition dismissed: Delhi High Court

2) ‘No Practice for Retired ITAT Members' - TIOL-DDT 1137 22.06.2009

3) Can retired ITAT Members practise in the ITAT - Special Bench to hear - TIOL-DDT 1159 22.07.2009

4) TIOL story on September 17, 2009: ITAT Members who retired prior to 3.6.2009 and Members who resigned before being confirmed can practice in Tribunal - ITAT envious of CESTAT: ITAT Special Bench

5) Ex-CESTAT Member practicing in CESTAT - Does it not lower the Stature of the ex-Member & the CESTAT? - DDT 1202 - 23 09 2009

6) Former ITAT Members - Practice Before ITAT? - DDT 1199 17.09.2009

7) Are Retired Members of ITAT Eligible to Practice before ITAT? Matter once again before ITAT Special Bench - DDT 1640 - 29.06.2011

8) ITAT - Practice by Former Members - Retired Members can practice before Benches where they have not worked - Till next hearing - DDT 1783 - 27.01.2012