Accommodation to ITAT Members - Unless proper accommodation is made available, work cannot be expected to be discharged with degree of efficiency - Allahabad HC
IN a recent Order, the Allahabad High Court observed,
The learned Additional Solicitor General has stated that the matter of allotment of residential accommodation to members of the ITAT shall be dealt with fairly and on a priority basis. We are of the view that the same principle should be followed for the future so as to obviate writ petitions being required to be filed by members of the Tribunal or on their behalf before this Court. Unless proper accommodation is made available to the members of the ITAT, the work on the judicial side cannot be expected to be discharged with a degree of efficiency. This is a matter which should be dealt with on a high priority in all respects. We record the assurance of the ASG as noted above.
The High Court also directed the Standing Counsel to communicate a copy of this order to the Collector and District Magistrate so that the request of the members of the ITAT for the allotment of appropriate accommodation in the circuit house or in a guest house commensurate with the officer is duly considered subject to normal exigencies.
This writ petition has been filed in the public interest by two petitioners, namely (i) Income Tax Bar Association, Allahabad and (ii) All India Federation of Tax Practitioners seeking the allotment of residential accommodation to the two members of the Income Tax Appellate Tribunal based at Allahabad.