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TMI Blog2005 (9) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal. If this position is not accepted, then there will be total chaos because every Senior Vice-President, Vice-President or Member can themselves choose where they will have to sit. - Tribunal has stated that there is implied admission on the part of the President of the Income-tax Appellate Tribunal that the headquarters of the Senior Vice-President is at Delhi. In our opinion, there is no question of admission or estoppel against the statute - We set aside the impugned order of the Central Administrative Tribunal, - - - - - Dated:- 29-9-2005 - Judge(s) : MARKANDEY KATJU., A. KULASEKARAN. JUDGMENT The judgment of the court was made by the Markandey Katju C.J.- This writ petition has been filed praying for quashing of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt cannot perform any duty or function, which is not delegated to him by the President. The constitution of Benches has to be decided by the President, and, in our opinion, the Senior Vice-President or Vice-President cannot themselves decide their place of posting, otherwise there would be chaos if every Senior Vice-President or Vice-President or Member can sit wherever he pleases. In our opinion, it is entirely for the President of the Income-tax Appellate Tribunal to decide which Senior Vice-President, Vice-President or Member should sit at which place and at which Bench. Thus, the position of the President of the Income-tax Appellate Tribunal is, in our opinion, like the position of the Chief Justice of the High Court, as it is the Chief ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-Presidents and Vice-Presidents) to a Bench in another city. Apart from that, rule 3 of the Appellate Tribunal Rules, 1963, states:- "A Bench shall hold its sitting at its headquarters or at such other place or places as may be authorised by the President." The above provision also thus reinforces the view that it is for the President of the Income-tax Appellate Tribunal to decide as to which Member (including Senior Vice-President and Vice-President) will sit in which place or Bench. In Ajay Gandhi v. B. Singh [2004] 265 ITR 451, 458; [2004] 2 SCC 120, the Supreme Court observed that postings to different Benches shall be done by the President. It was also mentioned therein that save and except for sufficient and cogent reasons a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have not produced certain documents adverse inference should be drawn against them. In our opinion, there is no question of drawing adverse inference in this case. We have to see the correct legal position. In paragraph 20 of the judgment the Tribunal has stated that there is implied admission on the part of the President of the Income-tax Appellate Tribunal that the headquarters of the Senior Vice-President is at Delhi. In our opinion, there is no question of admission or estoppel against the statute. Moreover, as already stated above, no Government order or administrative order can override the statutory provision or statutory Rile, vide Virender Singh Hooda v. State of Haryana, AIR 2005 SC 137 wherein the Supreme Court observed: "In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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