Franks Committee on Administrative Tribunals and Enquiries has stated that the advantage which Tribunals had over Courts lay in cheapness, accessibility, freedom from technicality, expedition and expert knowledge of the members over the particular subjects. To achieve the said objective, the Income Tax Appellate Tribunal was set up on 25th January, 1941 as an Independent quasi judicial body to hear Second Appeals from the decisions of the Appellate Assistant Commissioner (now Commissioner of Income-tax (Appeals). Initially, the Tribunal was constituted with 3 Benches with Head Office at Bombay, the financial capital of India. With the increased litigation and in accordance with the motto “Sulabh Nyay – Satvar Nyay”, Benches increased to 63 with 126 members, including the President.

Section 33 of the 1922 Act was enacted conferring power of Second Appeal before the Appellate Tribunal. Initially, Section 5-A of the 1922 Act provided that the Appellate Tribunal shall consist of Judicial Members

As an acting President, one may not be able to take many bold decisions for better administration of justice. It is also to be noted that if this trend continues many competent and good professionals, who may be having the desire to serve the nation by joining the Bench may not come forward and make an application to be appointed as Members of the Tribunal, because there is neither elevation to High Court, they will not be promoted as Vice-President or President, nor they are entitled to practice before the Income Tax Appellate Tribunal. If Law Ministry does not take immediate steps to appoint President and his aides, the future of the Institution will be at stake and the Tribunal may not be able to retain its glory as one of the finest institutions of our country.

We have also come to know that exercise to fill up vacancies of more than 40 members is in offing, but unless and until a permanent President is appointed, the selection may be defective and not of men of integrity with expert knowledge. Faulty selection would not be in the interest of the nation.

Federation has always played a pivotal role in enhancing glory, reputation and image of the Institution. With the same motto it has made representation to all concerned with dire hope that the top institution is headed expeditiously by befitting permanent President in place of the officiating.