Quick Resolution of Disputes is one of the important ways to Reduce Grievances of Tax Payers, says President of India Shri Pranab Mukherjee

President of India Shri Pranab Mukherjee calls for speedy and transparent justice delivery by the Income Tax Appellate Tribunal (ITAT).Addressing a gathering of the All India Members Conference of the Income Tax Appellate Tribunal held in New Delhi today to mark the Platinum Jubilee Celebrations Shri Pranab Mukherjee said the Indian Economy has undergone structural changes over the years, The collection of Direct Taxes in 1860-61 was Rs. 30 lakhs, when income tax was introduced in India on 24th July, 1860. For the current year, the estimate for direct tax collection is Rs.7.98 lakh crores. This indicates the rising importance of direct taxation in India since introduction of Income tax and also the challenges and opportunities in the matter of direct Taxes. The growth and expansion of direct taxation has put an extra responsibility on the Income tax appellate tribunal, he added .ITAT is the final fact finding authority in the direct taxes litigation system. The appeal after the order of ITAT can only be filed before the High Courts and Supreme Court on the substantial questions of law. This put enormous responsibility on ITAT to appreciate, decide and deliver the judgment. The independence of Tribunal through its arm’s length relationship with taxpayers and the administration provides freedom to deliver orders, which are based on the principles of natural justice and global best practices. The president expressed happiness in noting that ITAT has lived up to these expectations. He said the rising trends in tax disputes and the quantum involved in tax litigations calls for an innovative tax litigation management system. Today we have 63 benches which operate from 27 stations.Shri Pranab Mukherjee said the complexity and challenges of the taxation system may lead to grievances and the quick resolution of disputes is one of the important ways to reduce grievances of the tax payers. Speedy justice requires a high degree of legal, technical and technological expertise in the organization. It also requires continuous updating of knowledge in the fast changing legal and economic eco-system. He also expressed his happiness on the recognition given by UNDP to ITAT for its work and in assisting the tax judiciaries of developing countries like Ghana and Nigeria. He said I would like to see ITAT in playing a lead role in tax jurisdiction where Litigation Management System is in a nascent Stage.Shri Mukherjee said transfer pricing, international taxation and taxation of digital economy are the frontier areas of taxation, which require special skill sets. Over the year taxation department has responded to meet the challenges through capacity development. The rising disputes in these areas call for trained manpower in both the tax department as well as in tax judiciary to keep India globally competitive in tax judiciary system. He said in today’s technical session three important areas of taxation relating to –(i) Tax Jurisprudance in Cross-border transactions, (ii) Emergence of Technology in Justice Delivery System and (iii) Tax Litigation viz-a-viz Ease of Doing Business in India have been discussed. He said these three are critical components of taxation policy and litigation management system for providing a stable, fair and equitable tax regime. The President complimented the organizers for selecting these important topics for deliberations.Due to technology, the speed of business has increased considerably; the tech savvy entrepreneurs and global Indians demand justice delivery system in line with the best global practices. Meeting the expectations of these twenty-first century entrepreneurs is a challenging job. He hoped that members of ITAT family and the Ministry of Law and Justice will respond to these challenges pro-actively.The tax dispute resolution system is an integral component of the eco-system for promoting investments and attracting business. As India looks forward to be an attractive business destination, you all have to play a very important role in this eco-system. Through speedy justice, consistent orders, fair approach and business oriented litigation management system, you can contribute to the growth story of India which is unfolding to the world, Shri Mukherjee added.The initiatives of E-courts, through which members of the Tribunals are disposing cases from smaller stations through video-conferencing model, is laudable. The example set up by two members of ITAT at Ahmedabad by disposing 300 appeals at Rajkot in a month, is an indication of willingness on part of the members to adopt new processes and procedures, which are technology based. He said you need to replicate such kinds of practices all over the country and become a true symbol of bringing tax justice at the doorsteps of the tax payers.Shri Mukherjee said 75 years is an important milestone in the life of an organization. Through these years, ITAT has established itself as an organization which follows the best practices and is always...

Quick Resolution of Disputes is one of the important ways to Reduce Grievances of Tax Payers, says President of India Shri Pranab Mukherjee

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