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Issues involved: Interpretation of Rule 13E in ITAT Members (Recruitment and Conditions of Service) Rules, 1963 regarding eligibility of retired Members to represent parties before the Tribunal.
Summary: The appeal was heard regarding the eligibility of a retired Member, Shri. D. C. Agrawal, to represent the assessee before the Tribunal. A controversy arose after the insertion of Rule 13E in the ITAT Members (Recruitment and Conditions of Service) Rules, 1963, debarring retired Members from appearing before the Tribunal on behalf of parties. A Special Bench decision in the case of Concept Creations v. ACIT, Range, Panipat clarified that Members retiring after the notification date are not eligible to represent parties before the Tribunal. In response to the Special Bench decision, Shri. D. C. Agrawal argued against his disqualification based on various grounds. However, the Tribunal, bound by the Special Bench order, held that Rule 13E applies to Members retiring after the notification date, regardless of when they were recruited. The crucial date for application is the retirement date, and Members retiring after the specified date are debarred from representing parties before the Tribunal, even if otherwise qualified under section 288. Therefore, the Tribunal concluded that Shri. D. C. Agrawal is not eligible to represent the assessee before the Tribunal and directed the Registry to schedule a fresh hearing for the case. This judgment emphasizes the strict application of Rule 13E to retired Members and upholds the decision of the Special Bench regarding the eligibility of retired Members to appear before the Tribunal as representatives for parties.
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