"I feel that like the higher judiciary in the country, so also I think in the Income Tax Appellate Tribunal (ITAT), one of the major problems that has been experienced over the years is the difficulty or the delay involved in filling up the vacancies," he said.
"The delay in the filling up of the vacancies is bound to affect adversely the working of tribunals."
According to the latest Law Ministry data, out of the approved strength of 1,044 judges in 24 high courts, there are 443 vacancies. With an approved strength of 31 judges, the Supreme Court has 5 vacancies.
"I have been given to understand that even today, there are 30 vacancies in ITAT. I think that while we celebrate the platinum jubilee here, we also need to impress upon the government that the process of filling up the vacancies must be expedited," he said.
Stating that the process of filling up the vacancies is initiated by the government, Thakur said only 30 persons have been appointed in ITAT out of a list of 50 candidates recommended about two years ago.
"This was submitted to the government some two years back. Out of that list, just about 30 people have been appointed so far. The remaining have not yet been cleared," he said.
Expressing satisfaction over the time taken for justice delivery by ITAT, Thakur said the tribunal takes ordinarily between 6 months to 2 years for disposal of appeals, which in comparison to the ordinary judicial process in high courts and the Supreme Court is "very very encouraging".
the tribunal gets delayed as some of the tax officials are non-committed to arguing the matter.
"Sometimes, the process of disposal gets delayed on account of departmental representatives not being fully ready and committed to arguing the matter because sometimes, it is felt that it's a punishment posting," he said.
If some reforms are carried out and certain small aberrations corrected, then ITAT will become even better, he said.
That apart, Thakur favoured elevation of members of ITAT in high courts and the matter will be discussed at the upcoming chief justices' conference.
"...I promise you that in the next conference which is coming up on April 22-23 this year, chief justices will be instructed to consider depending on the kind of work pending in their respective high courts appointment of members of ITAT under the service quota," he said.
As per the current norms, he said, 33 per cent of judges in high courts come from state judicial services and the remaining from the Bar. Members of the tribunal are counted in that 33 per cent slot.
The elevation of members of ITAT will depend on tax cases with a particular high court, he added.
Emphasising on the need for training, he said there are frequent changes taking place in light of globalisation.
There has been a paradigm shift in taxation system, the Chief Justice added.
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