TaxTMI 
TaxTMI 
TaxTMI 
2019 (5) TMI 1275
X X X X Extracts X X X X
X X X X Extracts X X X X
....of Member of Income Tax Appellate Tribunal. 2. Vide circular dated 06th July, 2018, the Government invited applications for appointment to the posts of Member (Judicial/Accountant), Income Tax Appellate Tribunal (ITAT). The qualifications of the Judicial Member, ITAT as given in para 5(a) of the circular are reproduced hereunder: "5 QUALIFICATIONS:- (a) JUDICIAL MEMBER:- A person shall not be qualified for appointment as a Judicial Member unless:- (i) he has for at least ten years held a judicial office in the territory of India; or (ii) he has been a Member of the Indian Legal Service and has held a post in Grade-II of the Service or any equivalent or higher post for at least three years; or (iii) he has been an advocate....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ee in its meeting dated 01st May, 2019 decided to consider only complete applications received by 20th August, 2018. The Committee further resolved to call for interview 24 most experienced applicants from the profession i.e. practicing advocates and others (from the list prepared in decreasing number of experience) belonging to unreserved category against 9 unreserved posts. The Committee decided to hold the interviews of the short-listed candidates in the Supreme Court on 20th and 21st May, 2019. Learned Standing counsel for the Central Government has produced the sealed envelope containing the minutes of the Search-cum-Selection Committee dated 01st May, 2019 which have been seen and returned back. 4. Learned counsels ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....esh, (2013) 16 SCC 440 and Prakash Chand Meena v. State of Rajasthan, (2015) 8 SCC 484. 5. Learned counsel for the respondent urged at the time of hearing that: 5.1 The petitioners are reading Section 252 of the Income Tax Act, 1961 erroneously inasmuch as Section 252 provides for minimum practice of 10 years for advocates to be considered for the post of Member, Judicial ITAT. It is submitted that Section 252 of the Income Tax Act, 1961 is to be read in conjunction with the Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules 1963 which have been framed in exercise of the powers conferred by the proviso to Article 309 of the Constitution of India. 5.2 Conjoint reading of Section 252 of Income Tax Act....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the above-mentioned posts, the interim Search-cum-Selection Committee deemed it fit to conjointly read Section 252 of the Income Tax Act, 1961 and Rule 4A of the Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules, 1963. Considering the above provisions, guidelines, status of applications and on perusal of list of candidates in decreasing order of their experience, the interim Search-cum-Selection Committee decided to call 24 most experienced applicants who were practicing Advocates for interview. 5.5 The above-mentioned principle has been upheld by the Supreme Court in catena of judgments wherein it has been held that if the number of applications are enormous in number with reference to the number of post....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... W.P.(C) 5365/2019 submitted the application after the last date of submission prescribed in the circular dated 06th July, 2018 and therefore, his candidature was rejected by the Committee. 5.8 The petitioner in W.P.(C) 5361/2019 is having only 13 years of practice as an Advocate and therefore, his name is not amongst the short-listed candidates. 6. On careful consideration of the rival contentions of the parties, this Court is of the view that Rule 4A of the Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules, 1963 empowers the Selection Board to evolve its own procedure. The aforesaid Rules are not subject matter of challenge before this Court. The decision of the Committee to short-list the candidat....