Chief Justice of India Justice BR Gavai was felicitated at a national symposium on ‘Income Tax Appellate Tribunal (ITAT) – Role, Challenges and Road Ahead’ held in the national capital.
The event brought together legal experts, tax officials, and members of the bar to reflect on ITAT’s contribution to India’s justice delivery system.
Justice Gavai’s address was both emotional and insightful, resonating with themes of integrity, efficiency, and institutional progress.
Justice Gavai began by acknowledging ITAT’s establishment in 1941 as a specialised body to address the growing complexities of tax law outside the traditional court system.
He noted that the tribunal successfully merged legal expertise with accounting proficiency, ensuring fair and informed adjudication of tax disputes.
This founding vision, he said, continues to guide ITAT in balancing law and finance, providing timely and reasoned decisions that strengthen the larger judicial framework.
He praised ITAT’s crucial role in reducing pendency — from over 85,000 cases to around 24,000 in five years — a milestone achieved through the commitment of its members and the bar.
However, he pointed out that disputes involving over ₹6.85 lakh crore, representing more than 2% of India’s GDP, remain pending, signalling the need for continuous reform.
Need for Special Benches and Continuous Training
Justice Gavai placed strong emphasis on creating special benches to handle cases involving complex or conflicting interpretations. He also underscored the need for a transparent internal reference protocol to resolve differing judicial opinions swiftly.
Highlighting capacity-building, he advocated for structured induction training, continuous judicial education, and workshops that bring together tribunal members, officers, and the legal fraternity.
Such initiatives, he said, would ensure that adjudication remains consistent, informed, and aligned with evolving economic realities.
Administrative support also featured prominently in his recommendations.
Justice Gavai suggested that a stable secretariat, robust registry assistance, and improved control over infrastructure are essential for maintaining the tribunal’s judicial efficiency.
Justice Gavai reminded the audience that taxation is not merely a technical field but an instrument of state power that deeply affects individuals’ enterprise and livelihood.
Hence, he said, decisions in tax matters must embody both legal precision and human sensitivity.
He noted that ITAT’s work extends beyond safeguarding state revenue — it also protects the dignity, livelihood, and trust of every citizen.
By upholding fairness and empathy in its rulings, the tribunal reinforces public confidence in the justice system.
In conclusion, the Chief Justice called for a holistic approach to reforming the ITAT framework — one that treats appointment, tenure, training, and technology as interconnected parts of a larger institutional ecosystem.
He expressed gratitude to ITAT members and the bar for their collaboration in organising the event and thanked them for the honour bestowed upon him.
Justice Gavai’s address served as both a tribute to ITAT’s enduring legacy and a roadmap for future judicial excellence in India’s tax adjudication system.
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