High Court directs applicant's appointment as Member (Judicial), ITAT till 17.03.2023. Supreme Court grants extension until 18.03.2023.

The High Court directed the appointment of the applicant as Member (Judicial), ITAT until 17.03.2023 or until reaching the age of 62 years, based on the interpretation of rules post the Finance Act, 2017. The Court considered the applicant's retirement date and granted continuation without prejudice to further contentions. The Supreme Court granted the application for direction, allowing the applicant to continue in the position until 18.03.2023, ensuring a fair outcome balancing the applicant's entitlement with legal provisions and previous judicial interpretations.

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Issues:
1. Interpretation of appointment rules for judicial members of the Income Tax Appellate Tribunal (ITAT).
2. Continuation of a member until attaining the age of 62 years.
3. Application for direction to continue as a Member (Judicial), ITAT.

Analysis:
1. The judgment dealt with the interpretation of appointment rules for judicial members of the ITAT. The applicant applied for the position of Judicial Member, ITAT in 2013, and despite being shortlisted, faced delays in appointment due to misplaced records. The High Court directed her appointment as Member (Judicial), ITAT, which was done on 19.03.2018 for a period of three years or until she reaches the age of 62 years, subject to conditions. The applicant sought to continue until 62 years based on the interpretation of rules post the Finance Act, 2017.

2. The issue of continuation until attaining the age of 62 years was crucial in this case. The applicant, represented by learned senior counsel, argued that she should be treated on par with others who were allowed to continue till 62 years. Reference was made to the Rojer Mathew case, where it was held that appointments made prior to the Rules shall be governed by the respective Acts. The Attorney General acknowledged the entitlement of the applicant to continue for five years and seek re-appointment as per Section 184 of the Finance Act, 2017. The Court, considering the retirement date of the applicant, directed her continuation until 17.03.2023, without prejudice to further contentions in the matter.

3. The application for direction to continue as a Member (Judicial), ITAT was granted by the Supreme Court, allowing the applicant to continue in the said position until 18.03.2023. The Court also scheduled the listing of another related matter for further proceedings. The judgment balanced the applicant's entitlement to continuation with the legal provisions and previous judicial interpretations, ensuring a fair outcome in the case.

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