1. The ITAT Bar Association and AIFTP has
adopted a model code of ethics which may be followed by all the members who
practice before the Tribunal. Visit www.itatonline.org or see AIFTP Journal
Vol. 2 No. 3 Page No. 47 of July-September, 2001 issue.
2. The Hon’ble President has issued guidelines
for passing of orders which is published in AIFTP Journal Vol. 11 No. 7 Page
Nos. 35 to 37 of July, 2008 issue and www.itatonline.org. If any of the member
is not following the guidelines, the same may be brought to the notice of the
Hon’ble President or Vice President of the respective zone.
3. The ITAT Bar Association, Mumbai, has
constituted Ethics Committee consisting of three eminent professionals. Any
member of the association may bring to the notice of the members of the
committee any unethical practice followed by any member of the profession
which damages the reputation and credential of the institution.
4. The Registrar of ITAT has made various
suggestions for guidance of assessee’s and their representatives, (1951) 20
ITR (St.) 49. Members are requested to follow the same which will save the
precious time of the Tribunal and help for better administration.
5. Only authorized representatives as specified
in section 288 of the Income-tax Act, can make representation before the
Tribunal. It may be noted that even taking an adjournment before the Tribunal
is representation before the Tribunal. The Tribunal is a Court for all
practical purposes. However, they are not governed by the technicalities of
the Court. It has been observed that many assessee’s send their clerk and many
professionals also send their article clerk to take adjournment. The said
practice deserves to be discouraged as it affects the prestige and honour of
the institution. Only the authorized representatives with proper dress and
authorization may be sent for taking an adjournment.
6. All judgments of Supreme Court and High
Courts are available in the site and any person can take advantage of such
orders. However, the orders of the Tribunal are not available in the site. In
the era of technology and transparency, it is desired that all the orders of
the Tribunal may also be made available in the site of ITAT, which will
benefit the assessees as well as the department for effective representation.
7. Pendency in ITAT has reduced from 3 lakhs
(1998-99) to 50,000, for which the administration and Hon’ble Members deserves
to be congratulated. The Tribunal being final fact finding body, there is
great responsibility on the members to pass a well reasoned order, which will
help the High Court to decide the substantial questions of law.
8. Income-tax is the only central legislation of
our country which refers to 92 Central Acts and various State legislation.
Hence, there has to be continuous educational training programmes for the
professionals, departmental representatives as well as members of the
Tribunal, which will help the development of law and administration of
justice.
9. Income-tax Appellate Tribunal is the only
quasi-judicial body in our country which has adopted the code of ethics,
adopted by the Judges of Supreme Court and High Courts. See AIFTP Journal Vol.
11 No. 7 Page No. 34 of July, 2008 issue. If any member is not following the
said code, the same may be brought to the notice of the President or Vice
President of the respective zone.
10. ITAT Bar Associations’ Co-ordination
Committee, which was very active earlier has become defunct since last few
years. The ITAT Bar Associations’ Co-ordination Committee can play a positive
role in making this institution one of the finest institution of our country.