In Tivoli Investment & Trading the question whether notional income can be taken into account for computing annual value was referred to the Special Bench. However, as the High Court has already admitted the assessee’s appeal on the issue for earlier years, the Hon’ble President has withdrawn the reference to the Special Bench on the ground that it is not proper to continue with the Special Bench when the same issue is pending adjudication for the earlier years before the High Court. It was held that such continuance would not be in conformity with judicial discipline, propriety and decorum.

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A list of Special Bench matters pending in the Mumbai Bench of the Tribunal as of 1.11.2009 is available for download.

  List of ITAT Mumbai Special Bench matters as of 1.11.2009 (22.8 KiB, 1,644 hits)

The list of All – India Special Bench matters is available here.

INCOME TAX APPELLATE TRIBUNAL, NEW DELHI

432-Jd (A.T.D.-CS)/2009

August 24, 2009

O R D E R

I have received several requests from different assesses for constituting a larger bench of five Members to review the decision in the case of Daga Management Pvt. Ltd. (ITA.No.8057/M/03 dated 20.10.2008).

I have also come across judicial order of ITAT Delhi Bench ‘F’ in the case of G.E. Capital Services India comprising of S/Shri G.E. Veerabhadrappa. Vice President and Shri George Mathan, Judicial Member on this very issue where the Bench, after considering all relevant facts and circumstances and after finding that similar issue has already been taken up as substantial question of law by the Hon’ble Bombay High Court, directing that hearing of the matter should be postponed by six months. This order has also been followed by some Benches at Bombay. Having in mind these judicial orders, I am of the view that hearing of all matters, in which Special Bench decision in the case of Daga Capital Management Pvt.Ltd. is sought to be reviewed by the assessee, should not be heard and blocked upto January, 2010 or till the disposal of the matter by the Bombay or any other High Court, whichever is earlier.

This order be conveyed to all Benches for compliance.

Sd/-

(Vimal Gandhi)

PRESIDENT

Update 16.09.09: See the judgement of the ITAT Special Bench in M/s Concept Creations vs. ACIT (ITAT Delhi Special Bench).

See: Ex-ITAT Members cannot practice before ITAT

Sub: Constitution of Special Bench in ITA No. 3370/Del/2009 in the case of M/S Concept Creations, Panipat – VS – Addl. CIT, Range, Panipat (Assit. Year: 2005-06)
………………………………………………………………………………………………

As per order of the Hon’ble President, ITAT dated 10.07.09, the above case will be heard by a Special bench comprising of Shri G.E. Veerabhadrappa, V.P. (DZ), Shri C.L. Sethi, JM and Shri K.D. Ranjan, AM to hear and dispose of the questions on the following points:

1. “Whether, the said Notification (Notification No. GSR 389E dated 03.06.2009) applies to the Members who have retired prior to the date of publication of the Notification?

 

2. Whether, the said Notification applies only to the Members who retired from the Tribunal on and from the date of publication of his Notification?

 

3. Whether, the said Notification applies to those Members who are recruited before but retire after the date of Notification?

 

4. Whether, the said Notification applies to the Members who retire, if otherwise are qualified to practice u/s. 288 of the Income-Tax Act, should still be debarred to appear and argue before the Tribunal?

 

5. Whether, the said Notification applies to the Members who resigned from service before the date of Notification, without any retirement benefit?

 

(ii) The above Special Bench case will be heard by Income Tax Appellate Tribunal, Delhi Benches, New Delhi, on 03.08.2009.

Ministry of Law & Justice,

Notification

New Delhi 3rd June 2009

GSR 889 (E). In exercise of the powers conferred by the Proviso to section 309 of the Constitution and of all other powers enabling her in that behalf, the President hereby makes the following rules further to amend the Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules, 1963, namely:

1. (1) These rules shall be called the Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) Amendment Rules, 2009.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules, 1963 (hereinafter referred to as the principal rules), rules 13A, 13B, 13C and 13D shall be omitted.

3. After Rule 13D of the principal rules, the following rules shall be inserted, namely:

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Click here to download the List of closed and restricted holidays for the ITAT (Pdf) (138 kb)

GOVERNMENT OF INDIA
OFFICE OF THE DIRECTOR OF INCOME TAX (INTERNATIONALTAXATION)
107, Scindia House, N. M. Road, Ballard Pier,
Mumbai, 400 038

Confidential

DIT (IT) Sr. & Jr. Stand.Counsel. /08-09.

Dated: 30.9.2008

To.
All India Federation of Tax Practioners,
215, Rewa Chambers, 2nd floor,
31, New Marine Lines,
Mumbai – 400 020.

Sub: Engagement of Sr. Standing Counsels and Jr. Standing Counsels to represent Income Tax Department Before lTAT, Mumbai

The Central Board of Direct Taxes (CBDT), New Delhi desires to engage Senior Standing Counsels and Junior Standing Counsels for representing l. T. Department before Income Tax Appellate Tribunal, Mumbai, for various reasons. For this purpose, the Chief Commissioner of Income-tax Mumbai ha s been authorised to draw a panel of standing counsels comprising a maximum of two Senior Standing Counsels and two Junior Standing Counsels for each bench. In this regard qualification of counsels has been indicated by the CBDT as under:

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WORK ALLOCATION OF CIT (DRS)/SR. DRS.

INSTRUCTION NO. 13/2008, DATED 19-9-2008

Reference is invited to Boards earlier instruction No. 4/2008 dated 25.03.2008 on the subject of work allocation of CIT (DRs}/Sr. DRs.

In supersession of earlier instruction on this subject, the Board has decided to lay down the following parameters for allocation of work between the CIT [DRs] and the Sr. DRs. for representation before ITAT.

2. The allocation of work between the CIT (DRs) and Sr. DRs would be as under:

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Shri. Vimal Gandhi,
President,
The Income Tax Appellate Tribunal.

Dear Brother,

ITAT has always been known for the high quality of its orders. Our orders have received praise form judge including sitting judge of the Supreme Court, who sit in appeal over them. However, of late I am concerned to note that some of the High court has criticized our lack of quality, detailed reasoning, non-recording of basic or vital facts and the arguments etc. I know that these are only exception to the general rules that we pass well-reasoned and speaking order. I am also aware of the pains and efforts taken by Members in general to pass quality orders and that wherever they slip, it is not intentional. It is however, unfortunate that adverse publicity is sought to be given only to the small percentage of orders, which suffer in quality. I am afraid that an Uninformed person may draw wrong conclusions form such publicity and may be misled to think that we are, in general not passing proper and speaking orders. That is a situation, which I want to avoid, if I can help it. I want to remove this impression whither it is carried by higher courts or by the public or the members of the Bar. I, therefore, thought it necessary to take measures to ensure that every single order we pass meets the requirements of a speaking order. One such measure which was actively debated and decided in the conference of the Vice-Presidents recently held in Mumbai was to reduce the monthly disposal-target to 50, but with the understanding the a Members will pay utmost attention to the quality of the orders they pass and will not give room for any criticism from any quarters.

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Revision of monetary limits for filing appeals by the Department before Income tax Appellate Tribunals, High Courts and Supreme Court- measures for reducing litigation

INSTRUCTION NO. 5/2008, DATED 15-5-2008

Reference is invited to Board’s instructions No. 1979 dated 27-3-2000, No. 1985 dated 29-6-2000, No. 6 of 2003 dated 17-7-2003, No. 19 of 2003 dated 23-12-2003, No. 5/2004 dated 27-5-2004, No. 2/2005 dated 24-10-2005 and No. 5/2007 dated 16-7-2007, wherein monetary limits for filing departmental appeals (in Income-tax matters) and other conditions were specified, for filing appeals before Appellate Tribunals, High Courts and Supreme Court.

2. In supersession of the above instructions, it has been decided by the Board that departmental appeals will be filed before Appellate Tribunals, High Courts and Supreme Court as per monetary limits and conditions specified below.

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