An open court system is a must and cannot be done away with – Supreme Court. No more Faceless ITAT Appeal in days to come?

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An open court system is a must and cannot be done away with –  Supreme Court. No more Faceless ITAT Appeal in days to come?

 

 

There is an Interesting observation by the Supreme Court which may help Income tax appellate tribunal not to remain faceless
The Hon’ble Supreme Court in their recent judgement in the case of The Chief Election Commissioner of India v. M.R Vijayabhaskar & Ors Civil Appeal No. 1767 of 2021 has made few remarkable observation.

 As per the said judgment, it has remarked the following points:

1.  In-camera proceedings in court must only be held in exceptional category cases involving child abuse, matrimonial proceedings, etc.
2. All other proceedings must be in the open court and should be available in the public domain.
3. Citizens have right to know about what transpires in the course of judicial proceedings.
4. Oral arguments result in open exchange of ideas, legal arguments are tested and analysed and citizens have a legitimate right to be informed on issues raised by the courts.
5. Open court proceedings ensure that judicial process is subject to scrutiny and transparency and accountability is maintained.
6. Open court system is essential in the functioning of democratic institutions and is crucial to establish public faith in them.
7. Open courts ensure that judges act in accordance with law and with probity.
8. An open court system is a must and cannot be done away with.
 These are the considered views  of the Hon’ble Court in the matter and accordingly = Tribunal, which admittedly is a court should not be made faceless.
Soon, we may find that ITAT Appeal is no more faceless.

The copy of the judgment is enclosed herewith. Please read para C 1. Para 19 to 21 of the said order –

 

An open court system is a must and cannot be done away with - Supreme Court. No more Faceless ITAT Appeal in days to come?

 

 

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