The Institute of Chartered Accountants of India (ICAI) has been impleaded in the Income Tax Appellate Tribunal (ITAT) Members appointment case.
The earlier contempt proceedings, with respect to the case relate to appointments to the Income Tax Appellate Tribunal.
On 6 July 2018, an advertisement was issued for 37 vacant posts in the ITAT. Of them, 21 were for Judicial Members and 16 for Accountant Members. The selection process was set in motion. The Search cum Selection Committee Was chaired by Mr Justice A M Khanwilkar, Judge, Supreme Court of India.
On 21 September 2019, the SCSC recommended the names of 41 persons for appointment as members of the ITAT. The reply which has been filed by the Secretary to the Department of Legal Affairs indicates that the SCSC had recommended 28 persons (16 as Judicial Members and 12 as Accountant Members) in the main list and an additional 13 persons in the waitlist. The recommendations were received by the Department of Legal Affairs on 3 October 2019 and were submitted on 16 October 2019 for consideration and approval of the Appointments Committee of the Cabinet.
The ACC approved 13 persons for appointment on 11 September 2021 and 9 persons on 1 October 2021. Thus, appointments of a total of 22 candidates were approved. Offers of appointment were issued by the Department of Legal Affairs on 11 September 2021 and 1 October 2021.
Out of 28 recommendations in the main list and 13 in the wait list, the ACC selected 16 persons from the main list and 6 from the waitlist. Since the SCSC had recommended the names of 41 persons for appointment (28 in the main list and 13 in the waitlist) and 22 persons have been selected, 19 persons remain to be appointed.
The Supreme Court had observed that, “it would not be expedient in the interests of justice to pursue proceedings under the contempt jurisdiction. The Contempt Petition shall, however, be re-numbered as an interlocutory application. The vacancies in the ITAT shall be duly filled up so
as to enable the ITAT to function effectively.”
“These proceedings be listed before the Court on 12 July 2022 so that the Court can be apprised of the final decision which has been taken by the competent authority after the submission of the recommendations of the SCSC and the appointment orders which have been issued”, the Supreme Court Bench had directed in the matter earlier.
“Tag with Writ Petition (C) No.1018 of 2021 and list the matter(s) before appropriate Bench”, the Apex Court Bench of Justice Vikram Nath and Justice Ahsanuddin Amanullah directed.
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