ITAT, DELHI BENCH ‘B’ NEW DELHI Special Bench of ITAT on interpretation of Rule 13E inserted in ITAT Members (Recruitment & Conditions of Service) Rules, 1963 vide Notification No. GSR 389E, dated 3-6-2009

Special Bench of ITAT on interpretation of Rule 13E inserted in ITAT Members (Recruitment & Conditions of Service) Rules, 1963 vide Notification No. GSR 389E, dated 3-6-2009



The members of the ITAT who retire on or after 3-6-2009, even if otherwise qualified to practice under section 288 of the Income-tax Act, 1961, would still be debarred to appear and argue before the Tribunal, in the light of Rule 13E; persons who have resigned from service prior to the date of Notification in question, without any retirement benefits would not be covered by said notification; the Notification does not apply to members who are appointed on a temporary basis and resign from service without being confirmed during probation period.



ITAT, DELHI BENCH ‘B’ NEW DELHI (SPECIAL BENCH)

Concept Creations

v.

Addl. CIT

ITA No. 3370/Del/08

September 15, 2009


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