2021 (3) TMI 571 - SCH - Indian Laws

Appointment as a Judicial Member, ITAT - Application filed before the Central Administrative Tribunal seeking a direction to expedite the process of her selection - it is submitted that the applicant is entitled to continue for a period of 5 years and seek re-appointment thereafter in accordance with Section 184 of the Finance Act, 2017 - HELD THAT - As this application is taken up today in view of the retirement of the applicant on 18.03.2021 in accordance with the appointment order, it would be sufficient at this stage to direct the continuance of the applicant till 17.03.2023. This order is without prejudice to the contentions of the parties in MA 111/2021. The applicant is directed to continue as Member(Judicial), ITAT till 18.03.2023.

Summary

Issues:
1. Interpretation of appointment rules for judicial members of the Income Tax Appellate Tribunal (ITAT).
2. Continuation of a member until attaining the age of 62 years.
3. Application for direction to continue as a Member (Judicial), ITAT.

Analysis:
1. The judgment dealt with the interpretation of appointment rules for judicial members of the ITAT. The applicant applied for the position of Judicial Member, ITAT in 2013, and despite being shortlisted, faced delays in appointment due to misplaced records. The High Court directed her appointment as Member (Judicial), ITAT, which was done on 19.03.2018 for a period of three years or until she reaches the age of 62 years, subject to conditions. The applicant sought to continue until 62 years based on the interpretation of rules post the Finance Act, 2017.

2. The issue of continuation until attaining the age of 62 years was crucial in this case. The applicant, represented by learned senior counsel, argued that she should be treated on par with others who were allowed to continue till 62 years. Reference was made to the Rojer Mathew case, where it was held that appointments made prior to the Rules shall be governed by the respective Acts. The Attorney General acknowledged the entitlement of the applicant to continue for five years and seek re-appointment as per Section 184 of the Finance Act, 2017. The Court, considering the retirement date of the applicant, directed her continuation until 17.03.2023, without prejudice to further contentions in the matter.

3. The application for direction to continue as a Member (Judicial), ITAT was granted by the Supreme Court, allowing the applicant to continue in the said position until 18.03.2023. The Court also scheduled the listing of another related matter for further proceedings. The judgment balanced the applicant's entitlement to continuation with the legal provisions and previous judicial interpretations, ensuring a fair outcome in the case.