With the introduction of faceless assessment and First appellate proceeding Income tax department has not only unveiled a revolutionary experiment in judicial and quasi judicial proceeding but also is providing beacon light for higher judiciary particularly for Tribunals and High courts which are day to day being plagued by Honble judges and members either having lack of understanding of the matter which they are dealing or showing a dangerous lethargy to grasp the indepth of a well researched arguments from the Bar. In my 19 years steady practice in Honble ITAT, the most important adjudicating authority after High court and Apex court on most complex subject in the world, a most worrying trend being shown among some new members about lack of sufficient patient to listen the serious arguments on serious matters. They are appeared to sit on Bench with pre determined prejudices against a case and after listening for few minutes stare at the clock and render precious advice to the counsel to try luck in another bench. They are so impatient that they have scant time to take note of covered issue by jurisdictional High court or Apex court order thus grossly violating the judicial disciple being enshrined in Article 145 of the constitution, thus throwing the entire judicial proceeding in the tantrum of gross indiscipline which is the last nail in the coffin of democracy and rule of law. Same news are coming from High court either from fellow counsels or from medias that how impatient and selective are few judges on a critical subject and how pre determined they are on forming their opinion irrespective of factual or legal matrix of the case. Even they are assuming the power of lower court or Tribunal in utter disregard of judicial propriety.
Now question is why judiciary, the last resort of citizens and guardian of democracy and rule of law is in such poor shape? The most correct and simple reason is that it is the physical arguments by face procedure which has brought our higher judiciary to such sorry state. Because Firstly, in physical argument judges get the opportunity to curtail or stop the well researched argument at the very threshold by expressing their difference of opinion or by putting irrelevant questions to distract the arguments. Secondly some judges have pet counsels whose cases are taken and heard carefully and step motherly treatment are given to the rest who are honest and neutral. So this is the real and day to day picture of higher judiciary about which Honble apex court have no attention and this lack of discipline will very soon render our judicial system a kangaroo court for laughing and an indecent burial of rule of law.
Now another question is what is the solution of said cancerous problem? Answer is faceless and written argument based proceeding is only the simple solution. A faceless higher judiciary and tribunals are badly essential as the discretionary treatment of judges and members will be stopped forever and it will bring the justice to the doorstep of every citizens with minimum cost. Secondly, in written argument a member or judges will be forced to read the whole arguments before penning their orders thus this system will banish their lethargy to going deep in to a complex matter. One fortune development and ray of hope is the faceless procedure being successfully implemented in income tax matters and Honble ITAT is slated to be going faceless which must be extended gradually to High courts also which can only save the rule of law which is already in peril.
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