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.

Download Order Click Here >>

Share

Recent Posts

  • Income Tax

CBDT issues 23 FAQs on transition provisions under Section 536 of the Income-tax Act, 2025 

CBDT has issued 23 FAQs on transition provisions under Section 536 of the Income-tax Act, 2025  CBDT has issued 23…

14 hours ago
  • Income Tax

Respondent assessee, under Rule 27 can’t raise a ground which is adverse to appellant Revenue

Respondent assesse, under Rule 27 not entitled to raise a ground which would work adversely to the appellant Revenue -…

1 day ago
  • huf

When testator was illiterate, burden was on propounder of Will to satisfy judicial conscience of Court

If judicial conscience of a final court of fact is not satisfied about the valid execution of the Will, it…

2 days ago
  • Insurance

Which ITRS are relevant for assessing income of deceased person under MV Act 1988

SC laid downs guidelines for use of ITRS for assessing annual income of deceased person under Motor Vehicles Act 1988…

4 days ago
  • Income Tax

CBDT condones delay in filing Form No. 10AB

CBDT condones delay in filing Form No. 10AB furnished electronically between 01.10.2025 to 31.03.2026. CBDT has condoned the delay in…

6 days ago
  • bankruptcy

SC express concern over AI generated judgments/paragraphs escaping scrutiny by NCLT/NCLAT

Supreme Court expresses serious concerns over AI generated judgments/paragraphs relied upon by the NCLT/NCLAT In a recent judgment, the Hon'ble…

6 days ago