The Hindu Business Line : I-T Tribunal presidency now open to non-judicial members

THE Union Government has done away with the norm that generally required it to appoint a judicial member as the President of the Income-Tax Appellate Tribunal (ITAT).

With this procedural modification to the ITAT members' recruitment and working condition rules, all non-judicial members would enjoy the same chances as judicial members in getting elevated to the top post at ITAT. Hitherto, the Centre had to "ordinarily appoint a judicial member" as president.

Only in extraordinary circumstances, a non-judicial member was appointed as president. ITAT is the second appellate authority in the existing income-tax framework and the final fact-finding body for direct tax disputes in the country.

"Even before the latest change, ITAT has been having Presidents who were basically Accountant Members (non-judicial). Certain extraordinary circumstances must have prevailed during their appointments. With the latest change, both judicial and non-judicial members have equal chances of becoming a President of Appellate Tribunal," sources said.

The rules governing the recruitment and service conditions of ITAT members have been amended to specify that the Union Government would appoint the Senior Vice-President or one of the Vice-Presidents of the Appellate Tribunal to be the President of the Tribunal.

Further, the rules have been amended to specifically mention that the selection committee consisting of a sitting Supreme Court Judge, to be nominated by the Chief Justice of India, President and the Secretary, Ministry of Law and Justice (Department of Legal Affairs), based on merit, would recommend persons for appointment as President, Senior Vice-President and Vice-Presidents of the ITAT. While the Selection Committee has been permitted to evolve its own procedure for selection, it has however been specified that where the suitability of the candidate is judged from his or her viva voce, each member would have to evaluate the performance and award marks out ofthe maximum marks fixed by the committee.

To clear the backlog of cases and provide relief to taxpayers, the Centre had last year authorised the appointment of temporary judicial and accountant members in the ITAT. The centre had held that such appointments could be made through deputation.

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