Speech by Hon'ble Shri D. Manmohan, Vice President (MZ) of ITAT – Full Court Farewell on 14-10-2011
on Elevation of Hon'ble Shri R.V. Easwar, President of ITAT as Additional Judge of Delhi High Court

Hon’ble outgoing President Shri Ramasubramanian V. Easwar and Incoming President Shri G.E. Veerabhadrappa Garu my esteemed colleagues, President of the ITAT Bar Association Dr. K. Shivaram, distinguished Members of the Legal Profession as well as the Profession of CAs who have assembled here and learned representatives of the Department.

As all of you are aware that we have gathered here to bid farewell to Shri R.V. Easwar who has been elevated as Judge of High Court of Delhi. He practised as an Advocate in Chennai for 16 years from 1975 to 1991 in the chamber of Shri Srinivasan, Sr. Advocate. Though he was a qualified Chartered Accountant, he preferred to join the legal profession; his specialised knowledge in taxation and accounts might have weighed in his mind to choose his career in the field of taxation. He was selected as Judicial Member in 1991 and served for over 20 years as J.M., as Vice-President, as Sr. Vice-President and as officiating President of the ITAT. He is an asset to the institution and many path-breaking judgments rendered by him would serve as beacons for posterity while interpreting the basic judicial principles, particularly in the taxation field. Apart from arguing several important cases as an Advocate, he also rendered number of thoughtful judgments. I do not wish to mention the list of cases since tenure as a Judge of High Court might give him a chance to render many more important Judgments which may outshine his own earlier work as Judge of the Tribunal.

Shri Easwar always believed in the adage that justice should not only be done but it should appear to be done and also believed in the philosophy that giving a patient ear to the Counsels on both sides and meeting those points would give them more satisfaction. I have had an opportunity of sitting with him in wealth tax cases and my personal experience is that though he understands the issue in no time he would never demonstrate by disturbing the thought-flow of the Counsels by the process of asking too many questions on the Bench and would rather patiently wait for an opportune moment to put-forth his views to seek clarification.

On several occasions Judges of Supreme Court of India and various other countries have deliberated on the issue of restatement of Judicial ethics. Some referred to HOLY GITA to state that a Judge should be totally detached from the Judgment he is rendering and he should be unbiased. Similarly some referred to Socrates' suggestions i.e., to hear courteously, answer wisely, consider soberly, decide impartially. Justice Lahoti, Former Chief Justice of India has summarised the qualities as four P's i.e., Punctuality, Probity, Promptness and Patience. I am sure all of you who have gathered here would agree with me that My Lord Justice Easwar is an embodiment of all those virtues and in fact much more than what is stated therein. May GOD give him all the support to effectively render justice as a High Court Judge.

Our heartiest congratulations on your elevation to the High Judicial Office and we all wish you a happy and successful career as a Member of distinguished Judiciary.