DEEPAK R SHAH V. INCOME TAX APPELLATE TRIBUNAL - AHMEDABAD BENCH

SCA/15308/2013

AI Insights

The case involves Deepak R. Shah, a former Accountant Member of the Income Tax Appellate Tribunal, who sought clarity on his eligibility to practice before the ITAT following the insertion of Rule 13 E in the ITAT Members (Recruitment and Conditions of Service) Rules, 1963. A Special Bench was constituted to address this issue but had not pronounced a decision for an extended period. The petitioner, represented by advocate Tej Shah, requested the High Court to direct the ITAT to re-constitute the Special Bench due to the retirement of one member and the passage of time since the hearing. The respondents, represented by advocate I.H. Syed, did not object to this request.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 754459 (HC-GUJARAT)
• Appeal Type: Others
• Pronouncement Date: 11-02-2014
• Assessment Year: misc
• Laws Referred To: Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules, 1963
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: I H SYED
• Assessee Lawyers: TEJ SHAH
• Keywords: Income tax appellate tribunal; Special Bench; Debarred from Practising; Rule 13E
• Section: 13E

Judgement Text

"C/SCA/15308/2013 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION NO. 15308 of 2013 FOR APPROVAL AND SIGNATURE: HONOURABLE MR.JUSTICE S.R.BRAHMBHATT ================================================================ 1 Whether Reporters of Local Papers may be allowed to see the judgment ? 2 To be referred to the Reporter or not ? 3 Whether their Lordships wish to see the fair copy of the judgment ? 4 Whether this case involves a substantial question of law as to the interpretation of the Constitution of India, 1950 or any order made thereunder ? 5 Whether it is to be circulated to the civil judge ? ================================================================ DEEPAK R SHAH....Petitioner Versus INCOME TAX APPELLATE TRIBUNAL - AHMEDABAD BENCH & 2....Respondents ================================================================ Appearance: MR TEJ SHAH, ADVOCATE for the Petitioner. MR IH SYED, ADVOCATE for the Respondents No. 3 RULE SERVED for the Respondents No. 1 - 2 ================================================================ CORAM: HONOURABLE MR.JUSTICE S.R.BRAHMBHATT Date : 11/02/2014 Page 1 of 3 C/SCA/15308/2013 JUDGMENT ORAL JUDGMENT 1. Heard learned advocate for the petitioner and Shri Syed for the respondents. 2. The petitioner himself is also present in the Court and he was also granted audience at his request. The petitioner and Shri Syed informed the Court that the President of the Tribunal had constituted a Special Bench under the order dated 27/5/2011 consisting of three Members for deciding the following question:- “Whether Shri. Deepak R. Shah, advocate and ex- Accountant Member of the Income Tax Appellate Tribunal, is debarred from practising before the Income Tax Appellate Tribunal in view of the insertion of Rule 13 E in the Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules,1963?” The Special Bench Bench accordingly heard and completed the hearing on 20/1/2012, however thereafter the decision is not pronounced. Shri Syed in addition to it, submits that there are intervening circumstances which are also required to be borne-in- mind in form of resolution/amendment of the Bar Council touching upon this aspect. 3. The petitioner-in-person requested the Court that let there be a direction to respondent nos. 1 & 2 to constitute the Bench as now one member who had earlier heard the matter had retired and decide the reference afresh within a stipulated period of three months, to which Shri Syed did not have any objection. 4. Accordingly, without going into merits of the matter, at the request of learned advocate for the petitioner and petitioner himself, this Court is inclined to dispose of the matter with a direction to Page 2 of 3 C/SCA/15308/2013 JUDGMENT respondent no. 1 & 2 to re-constitute the Special Bench for deciding the Reference aforesaid within a period of three months from the date of receipt of the writ of this order. Meaning thereby the entire exercise of reconstituting Special Bench and hearing of the Reference and disposing of the same shall be completed within three months from the date of receipt of this order. Shri Shah the petitioner, in view of above directions does not press this petition. Accordingly the petition is disposed of. The Court has not entered into merits of the matter and all the contentions of the parties are kept open. Rule discharged. No costs. (S.R.BRAHMBHATT, J.) vgn Page 3 of 3 "