ITAT President has no authority to record the Annual Confidential Reports (ACRs) of the Members – HC

Uttam Bir Singh Bedi Vs. UOI (Madras High Court)- The ITAT is a judicial body and under the provisions of Sections 252 and 255 of the Income-tax Act, statutory powers are conferred on the President, including delegation of powers to the Senior Vice President or the Vice President. The President exercises administrative control over the Benches. But, no provision of the Income-tax Act or for that matter the Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules, 1963 confer any power on the President to write the ACRs of the Members.

When a question has arisen as to whether the President of the Customs, Excise and Service Tax Appellate Tribunal can write the ACRs of the Members, in REVENUE SECRETARY vs. SYED LIAQUATH PEERAN [2007 (208) ELT 331 (Madras)], a Division Bench of this Court, speaking through one of us (Justice Elipe Dharma Rao) has held that the ‘President not competent authority and having no power to write ACRs of Members.’ Pursuant thereto, it is seen from the proceedings of the Government of India, Ministry of Finance, Department of Revenue in R-2001 1-32/2010- ADIC-CESTAT, dated 28.10.2010, that the President, CESTAT, who used to write ACRs of its Members till the above said order of this High Court, dated 1.12.2006, is not writing ACRs. of its Members. We have also been informed by the learned counsel appearing on either side that though an appeal has been preferred before the Honourable Apex Court as against the above said order of this Court, (but, no SLP number has been furnished by either of the parties), no stay order has been passed by the Honourable Apex Court. Therefore, following the above order of this Court, we hold that the President of the ITAT has no power or authority to write the ACRs of the Members. Further, being a judicial body, the ITAT should have a judicial autonomy and therefore, the first respondent cannot act like a Reviewing Authority.

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 30.11.2011

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