ITAT Member Selection Board can evolve its own procedure

Puneet Sharma Vs Union of India & Ors. (Delhi High Court)

649 applications were received by Department of Legal Affairs’ circular dated 06^th July, 2018 for 37 members (Judicial/Accountant) in ITAT. Considering the huge number of applications received for the above-mentioned posts, the interim Search-cum-Selection Committee deemed it fit to conjointly read Section 252 of the Income Tax Act, 1961 and Rule 4A of the Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules, 1963. Considering the above provisions, guidelines, status of applications and on perusal of list of candidates in decreasing order of their experience, the interim Search-cum-Selection Committee decided to call 24 most experienced applicants who were practicing Advocates for interview.

On careful consideration of the rival contentions of the parties, this Court is of the view that Rule 4A of the Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules, 1963 empowers the Selection Board to evolve its own procedure. The aforesaid Rules are not subject matter of challenge before this Court. The decision of the Committee to short-list the candidates is reasonable and not arbitrary.

FULL TEXT OF THE HIGH COURT ORDER / JUDGEMENT

The petitioners have challenged the selection process for the post of Member of Income Tax Appellate Tribunal.

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