Income Tax

Allahabad HC admits PIL against creation of ITAT Varanasi Bench

Allahabad HC admits PIL against creation of ITAT Varanasi Bench alleging non constitution of permanant benches at Allahabad regularly to dispose of cases

ABCAUS Case Law Citation:
ABCAUS 2384 (2018) 06 HC

Allahabad High Court has admitted a Public Interest Litigation (PIL) filed by the Income Tax Bar Association, Allahabad against the creation of a circuit bench of Income Tax Appellate Tribunal at Varanasi.

It has been averred that the said creation was made without addressing the grievances of the petitioner Bar Association with regard to non appointment of members for the permanent seat of the Tribunal at Allahabad. 

The territorial jurisdiction for Allahabad Bench is for approximately more than 20 districts. It has been contended that four members are supposed to constitute two division benches in the Income Tax Appellate Tribunal; Whereas not a single permanent member has been posted for the last 10 years except for a few month when the members from other Income Tax Appellate Tribunal are sent to hold the bench that too for a short time.

It has been submitted that due to the lack of permanent members, two permanent Division Bench in the Income Tax Appellate Tribunal are not constituted regularly so as to dispose of the cases/appeals pertaining to the jurisdiction of the Allahabad Bench.

It was further submitted that the pendency in the Income Tax Appellate Tribunal is only of approximately 872 cases which is not much so as to warrant creation of a circuit bench at Varanasi. Lots of public money spent in creating permanent infrastructure at Allahabad is wasted simply for non appointment/designation of members permanently and further the public money would be wasted in creating new infrastructure for the circuit bench Varanasi. 

It was alleged that the notification issued in making amendment of the Standing order dated 16.09.1996 by the notification dated 21.05.2018 thus runs against the public interest. 

The Hon’ble High Court admitted the Petition calling it a serious issue and directed issue of notices.

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