Retired Tribunal Member appearance bar upheld under Rule 13E despite section 288 qualification

Rule 13E of the ITAT Members (Recruitment and Conditions of Service) Rules, 1963 bars a Member who retired on or after the notified date from appearing before the Tribunal, and the decisive date is the date of retirement, not the date of recruitment. The Tribunal applied the Special Bench view and held that this regulatory bar operates even where the person is otherwise qualified to act under section 288 of the Income-tax Act, 1961. The Article 14 objection and the contention that the rule could not override the statute were not accepted in the present proceeding. The retired Member was therefore ineligible to appear and argue and was discharged from the case.

---

---

Issues: Whether a retired Member of the Income Tax Appellate Tribunal, who retired after the insertion of Rule 13E, could appear and argue before the Tribunal despite being otherwise qualified under section 288 of the Income-tax Act, 1961.

Analysis: Rule 13E inserted in the ITAT Members (Recruitment and Conditions of Service) Rules, 1963 barred Members retiring on or after the notified date from appearing before the Tribunal. The Tribunal followed the Special Bench ruling and held that the crucial date is the date of retirement, not the date of recruitment. It further held that even if a person is otherwise qualified to act under section 288 of the Income-tax Act, 1961, the bar under Rule 13E would still apply. The challenge based on Article 14 and the argument that the rule could not override the statute were not accepted for the purpose of the present proceeding.

Conclusion: The retired Member was held ineligible to appear and argue before the Tribunal, and was discharged from the case.

---