'Effective Representation before ITAT'- Seminar at NADT
THE National Academy of Direct Taxes (NADT), Nagpur is organizing a two day Seminar on "Effective Representation before ITAT" on 17th and 18th of June, 2014. The programme is meant for the officers of the rank of JCIT to CIT.
The objective of the programme is to
(i) enhance competence and capacity building of the officers in this significant area and to
(ii) attain maximal levels of efficiency and effectiveness while they appear on behalf of the Department in judicial forums.
The Seminar will try to address issues relating to
(i) legislative intent and tax jurisprudence,
(ii) construction and interpretation of statutes,
(iii) law of evidence,
(iv) advocacy skills,
(v) case studies and their import,
(vi) judicial information system within and outside the department,
(vii) working of the ITAT and Courts and other ancillary aspects.
It is really laudable that NADT is undertaking such a programme as effective representation before ITAT is a real concern in the Department.
Though a minor error, the letter from NADT mentions interpretation of statues, not statutes. It is this kind of callous attitude that makes lifeless statues of vibrant statutes. In any case interpreting a statue is far more difficult than interpreting our statutes. This exercise of interpretation of statutes, especially the tax ones, has created mountains of tax jurisprudence, which is again studied and interpreted. Why do we give so much importance to legislative intent, when we all know that legislature hardly deliberates on the law and the so called legislative intent is the opinion of a very highly placed officer in the North Block of the rank of Under-secretary? Why can't we simply ask him what he really meant?
But that is not the way LAW is interpreted and understood - we need all the courts and the confusion - at least for the survival of the clan of lawyers - after all they have no cadre review!
In two days, the NADT plans to impart “advocacy skills”. Though I cannot say that some people are born with advocacy skills, there is absolutely no doubt that advocacy skills can be acquired in two days.
And after all this intensive training, will they be posted to ITAT?
Hopefully they would be, because the letter addressed by the Principal Director General (Training), NADT requests the Principal Chief Commissioner of Income Tax to 'nominate at least two to three officers of the rank of CsIT/Addl.CsIT/JCsIT who are posted or are likely to be posted as Departmental Representatives (DR) at ITAT in your region'.
Lucky few?
Incidentally, such a Seminar was also conducted last December and it seems that the same was a resounding success necessitating the need to hold another one in six months! See .
NACEN may consider following in the footsteps of the NADT.
F. No. NADT/P&R/Effective Reprn. ITAT/2014-15, Dated: May 28 2014
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