Existing Members of ITAT cannot practice before Tribunal after retirement

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Existing Members of ITAT cannot practice before Tribunal after retirement

AIT News Network

NEW DELHI. An amendment in the Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) Amendment Rules, 2009 has come as a bad news for existing President, Vice-President and Members of ITAT who have been debarred from practicing before ITAT vide the said amendment. However, since the amendment has force with effect from 3rd June 2009 ; it does not apply to those ITAT Members who have already retired prior to 3rd June 2009 and they are still allowed to practice before ITAT as they are not governed by Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules, 1963 after their retirement. Those Members, Vice-President and President who are still in service as on 3rd July 2009 will not be allowed to practice before ITAT after retirement.

Ministry of Law & Justice,
Department of legal Affairs,

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:

“13E. The President, the Senior Vice-President, the Vice-President and the Members of the Tribunal shall not practice before the Tribunal after retirement from the service of the Tribunal.

13F. The President, the Senior Vice-President, the Vice-President and the Members of the Tribunal shall not undertake any arbitration work while functioning in these capacities in the Tribunal.”

F. No. A-12018/2/2007 – Admin III (LA)