MUMBAI, June 27: The All India Federation of Tax Practitioners (AIFTP) has urged the government to withdraw the proposed amendment in the finance bill seeking a change in the eligibility criteria for appointments of members to the Income Tax Appellate Tribunal (ITAT).The amendment has proposed to make eligible grade II officers of the central legal service and additional commissioner of income tax with three years experience for the posts of judicial and accountant members of the tribunal.
Under the existing provisions, employees of the central legal service holding grade I post for three years are eligible to become judicial members. Similarly, a member of the income tax service `group A' holding the post of a commissioner for three years is eligible to become an accountant member. The entire professional fraternity has strongly opposed this amendment as it will degrade the status of the ITAT which has the long-standing tradition of having only highly experienced people, said AIFTP chairmanRepresentation Committee K Shivaram.
According to him, hiring people with no experience in appeal matters will not only tarnish the glory of the tribunal but may also lead to loss of confidence of people in the ITAT.
At present, the tribunal has 38 accountant members of which only 13 are from the accountancy profession while the remaining 25 are from the income tax department. Each member hailing from the department has around 20 years experience in tax administration. Even chartered accountants who are selected as ITAT members have a minimum experience of 10 years, he added.
The federation has also pointed out to the finance ministry that income tax officers below the rank of a commissioner would not have any experience in judicial work as the the bill proposes to abolish the post of deputy commissioner of income tax (appeals).
Citing another anomaly, the AIFTP communique states that the ITAT orders passed against those of the commissioners would become irrational and illogical once the junior orlower-rank officers start adjudicating on such orders.
The tribunal members are of the rank of additional secretary to the government of India while post of the commissioner of income tax has the rank of a joint secretary. The additional commissioner holds the rank of deputy secretary to the government of India.
If the proposed amendment becomes an act, the officers who is of the rank of deputy secretary will hear the order passed by the officer who is rank of joint secretary, the communique added.
Copyright © 1998 Indian Express Newspapers (Bombay) Ltd.
