Speech by Shri Vimal Gandhi, President, ITAT, on 23rd August 2007 – Inaugural function of the ITAT Bar Association Library

Hon’ble Chief Justice Shri Swatanter Kumar, Hon’ble Justice Dr. S. Radhakrishnan, Hon’ble Justice Shri F. I. Rebello, Hon’ble Justice Shri V. C. Daga, Hon’ble Justice Shri J. P. Devdhar, Judges of the Bombay High Court, my colleagues, Shri S. E. Dastur, President of ITAT Bar Association, other members of the ITAT Bar Association, ladies and gentlemen —

I am grateful to the President and office bearers of the ITAT Bar Association, Mumbai, for giving me an opportunity to witness the inauguration of their renovated library in the hands of Shri Swatanter Kumar, Hon’ble Chief Justice of Bombay High Court. On a personal note, I am very happy that this occasion enabled his Lordship and Hon’ble Judges to visit ITAT Benches of Mumbai. I join the President and other Members of ITAT Bar Association, the Vice-Presidents and Members of the ITAT in extending very warm welcome to the Hon’ble Chief Justice and his companion Judges. This visit of the Hon’ble Chief Justice and Hon’ble Judges shall be a source of great inspiration to all of us. I convey sincere thanks on my own behalf, on behalf of Members and entire staff of the Appellate Tribunal.

The renovated library of the Bar Association, which his Lordship has inaugurated a short while ago, is not an ordinary library for more than one reason. It is a Tax Library of professionals, who handle 40% of the total tax revenue of the national exchequer and, therefore, rightly has important text materials, periodicals, journals and certain research papers on the subjects, which perhaps are not possessed by any other Tax Bar Library in India. It is not an ordinary Library as it has played host to great legal luminaries like Shri Nani Palkhivala, Shri R. J. Kolha, Shri S. P. Mehta and Shri N. R. Mulla, which is not the privilege of any other Tax Bar or Library in India. It is this library which was used and which became part of everyday life of these legal scholars. Important decisions were taken, arguments were conceived and formulated, which not only resulted in winning legal battles but also helped to shape and develop THE TAX JURISPRUDENCE in India. These great men are legendary and, therefore, it is not possible to confine their memories to the four walls of the library. They belong to entire India and their fragrance is still being felt everywhere. However, credit for their orientation, initial growth and development would always belong to this library. The members of this Bar can always feel unique and have great sense of pride for their association with this library. Their photographs on walls and memories will always inspire members of the legal fraternity to work honestly with zeal and selfless devotion and achieve the highest in the legal profession. This library is also extraordinary for the Tribunal for some other reasons. ITAT Bar Association and its members have always been in the forefront praise good work of ITAT and check us by criticizing whenever there were deviations. This Bar has always stood with the ITAT through its thick and thin. Several extraordinary decisions/discussions and deliberations to keep ITAT on the right track were taken here. This library and its Hon’ble Members played an important role in rearing/shaping ITAT after its birth in 1941 at Bombay. Now it is aptly described as mother of all the Tribunals in the country with 63 sanctioned Benches. As President of this Tribunal, I have no hesitation in acknowledging their contribution in the development of the Income Tax Appellate Tribunal and in giving it a good name.

My Lord, keeping the spirit of the logo of the Income Tax Appellate Tribunal ‘Sulabh Nyaya & Satwar Nyaya’, we have taken pains to reduce the pendency and it is the only institution which has checked the pendency. The pendency of the appeals before the Income Tax Appellate Tribunal in 1998-99 was over three lakhs cases. Even in year 2003 it was close to 2 lakh appeals. Today it is only eighty thousand cases. In Mumbai the pendency has fallen from seventy-five thousand to twenty-five thousand appeals. We are able to reduce the pendency with the active support of the Bar Members, Departmental Representatives and the efforts of our Members.

With the technological developments and globalization things have changed. New tax concepts are taking shape. The litigations before the Tribunal and Courts have become much more complex, time consuming and complicated. Today nothing is needed more by a tax professional than latest literature on rapid changes taking place all around the world. A good library is the need of the hour. It is needed by professionals to help Members of the ITAT and Courts to perform effectively and efficiently. I am very sure that all members of Bar, both senior and young would make good use of this library and continue to contribute to the development of tax jurisprudence in India. I am sure they will keep the high traditions laid by their predecessors in serving cause of justice. With these words, I once again thank Hon’ble Chief Justice and Judges, the President and other members of the ITAT Bar Association on my own behalf & Members and other staff of the Income Tax Appellate Tribunal for gracing and blessing this function.

Thank you very much.

On behalf of the ITAT, I am very much delighted to mention to all of you that his Lordship Justice Shri Swatanter Kumar gave a judgment at Delhi guiding us to pronounce the orders of the Tribunal. Initially we were not accustomed to this sort of judicial procedure. But now after his Lordships decision, I implemented it immediately and am glad to say that all the Benches of the Tribunal throughout India are pronouncing their decisions. The procedure for pronouncement of the decisions in the open court has brought greater transparency in justice delivery system in the ITAT.