Vide Order dated 20th March 2015, the Hon’ble President of the Tribunal has directed that the order dated 2nd February 2015 is withdrawn forthwith and the practice of giving bonus point is restored. It is stated that the Vice Presidents will have the discretion to award bonus points in accordance with the quality and effort required to decide cases relating to International Taxation and Transfer Pricing.
Is this not in contradiction and in contempt of the Order of Hon’ble Bombay High Court in Chamber if Income-tax Consultants Vs CBDT in Writ Petition No.3343 of 2018? At paragraph 23 of the said Order, it was held thus :”23. Under the circumstances the CBDT has now decided to withdraw the guidelines for the coming year. In our opinion in its existing form for the past financial year also the same cannot be allowed to have effect. We are conscious that the appellate Commissioners have already passed the orders. Correction of these orders cannot be doubted en masse only because they were passed under the shadow of the said policy. Nevertheless to allow the implementation of this policy, on the orders passed by the Appellate Commissioners even for the past financial year, would amount to an illegal prescription to prevail and operate.” Prior to the said Order of the High Court, Hon’ble Madras Bench of ITAT in the case of R.K. Swamy BBDO, held that incentive scheme for AOs was not in the interest of justice.It is better that this kind of Incentive Scheme is withdrawn forthwith.
Is there any system of negative points for stupid orders ?