ISLAMABAD: Senior members of the Appellate Tribunal Inland Revenue (ATIR) have approached the chairman ATIR, alleging that the reconstituted benches are discriminatory and contrary to the law.
In a communication to the chairman ATIR, here on Wednesday, the senior ATIR members claim that the new composition of the benches undermines the principles of fairness and justice.
According to sources, the chairman ATIR has the authority to constitute benches and withdraw appeals from one bench to another. However, the senior members argue that this power has been exercised in a manner that is biased and unfair.
The controversy has raised concerns about the independence and impartiality of the Islamabad Tribunal. The senior members’ allegations have sparked a debate about the need for greater transparency and accountability within the tribunal.
Letter addressed to the chairman stated that this refers to the recent reconstitution of division benches at Islamabad HQ vide an order. There are certain issues which require clarification so as to ensure functional legality to the benches.
At the outset, it is stated that the postings in specific benches are made with the approval of the cabinet. All the members,(the judicial and accountant members) have been appointed in a specific and particular bench by the Ministry of Law and Justice Division.
Without prejudice to above, the benches are re-constituted in exercise of powers under Rule 3 and 5 of Appellate Tribunal Inland Revenue (Functions) Rules, 2023, dated 04.08.2023 (Rules). The issue that requires clarification is whether the chairman can constitute and reconstitute the benches frequently, particularly when all the members at one station posted in all the benches are available. The benches have been reconstituted frequently in a short span of time that too without citing any reasons.
The frequent reconstitution of benches also effects the disposal of cases and judicial working of the benches.
The reconstitution and constitution of benches without citing any reasons requires clarification. This is why, we, the members requested to have a meeting with the chairman ATIR which was not entertained, hence this correspondence.
Being a custodian of law, any legal infirmity in the functioning of Tribunal, would compromise its status which needs to be avoided. It is, therefore, suggested that a detailed discussion must be carried out on the matter of amendment roster vide notification dated February 21, 2025.
Copyright Business Recorder, 2025
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