How do I become an ITAT member?
It is noted that for appointment as Judicial Member of Income-tax Appellate Tribunal under the Income- tax Act, 1961(43 of 1961) as Advocate Need to have 10 Year Experience while for Appointment as Accountant Member a Chartered Accountant needs to have 25 Year Experience.
Who can appear in ITAT?
The appellant and respondent can seek representation from an authorised person to appear for the hearing before the ITAT. Section 288 of the Income Tax Act, 1961 prescribes the persons who can act as an authorised representative. However, a taxpayer cannot seek representation in cases of a personal examination on oath.
Who can be a member of appellate tribunal?
Qualifications for appointment of Chairperson and Members of Appellate Tribunal. –(1) A person shall not be qualified for appointment as Chairperson of the Appellate Tribunal unless he is a sitting or retired Judge of a High Court, who has completed not less than five years’ of service.
Who can be a member of appellate tribunal in income tax?
The Central Government may appoint one or more members of the Appellate Tribunal to be the Vice-President or, as the case may be, vice Presidents thereof. Any member, be he a judicial member or accountant member.
How many Itat are there in India?
About the Tribunal Starting in 1941 with six Members constituting three Benches – one each at Delhi, Kolkata (Calcutta) and Mumbai (Bombay), the numbers of Benches have progressively increased and presently ITAT has 63 Benches at 27 different stations covering almost all the cities havin…
Who is the president of ITAT?
Telephone Directory of Benches and Officers of Income Tax Appellate Tribunal
| Mumbai | ||
|---|---|---|
| President | ||
| Justice P.P. Bhatt, President | ||
| Vice President | ||
| Mr Pramod Kumar, Vice President | 26582499 | pramod[dot]kumar[at]itat[dot]nic[dot]in |
Is ITAT a statutory body?
Income Tax Appellate Tribunal, also known as ITAT, is an important statutory body in the field of direct taxes and its orders are accepted as final, on findings of fact. ITAT was the first Tribunal to be created on 25th January, 1941 and is also known as ‘Mother Tribunal’.
What is the difference between a tribunal and a court?
While tribunals are formed to deal with specific matters, courts deal with all types of cases. The tribunal can be a party to the dispute, whereas a court cannot be a party to the dispute. A court is impartial in the sense that it acts as an arbitrator between the defendant and prosecutor.
Is Itat in income tax authority?
India
Income Tax Appellate Tribunal/Jurisdiction
Can a lawyer become a member of the Itat?
They do not have any incentive serve as a member in the ITAT. Further, the eligibility criteria for lawyers to apply for High Courts is 10 years practice in the High Court where a judge is appointed till the age of retirement.
Can a district judge be appointed to the Itat?
Despite that, the eligibility for appointment of advocates as judicial member of the ITAT has been increased, and for district judges, the threshold is above the minimum standard set by the Supreme Court.
Is the new ITAT appointment rules, 2020 arbitrary?
The ITAT Appointment Rules, 2020 is grossly arbitrary as the same has been framed without following the mandate of the Hon’ble Supreme Court in the case of Rojer Mathew vs. South India Bank &Ors., AIR 2015 SC 1571.
Is the Finance Act 2017 applicable to ITAT members?
As per section 252A of the Income-tax Act, 1961, which is yet to be notified, section 184 of the Finance Act 2017 is made applicable even in respect of the Members of the ITAT who will be appointed hereafter.