Yoginder Kumar Sud vs. President, ITAT (P&H High Court)
May, 13th 2013
Writ to restrain ITAT Members from discharging statutory functions not maintainable
The Petitioner, a Chartered Accountant practicing before the Amritsar Bench of the Tribunal, filed a Writ Petition alleging that he was facing a lot of harassment at the hands of the Judicial Member (Shri. H. S. Sidhu) and the Accountant Member (Shri. B. P. Jain) of the Amritsar Bench. He alleged that the said Members were totally prejudiced against him as he had made a complaint against the Judicial Member to the Tribunal and also because he had not been able to meet the “expectations” and “illegal demands” of the said Members. It was also alleged that the Bench was delaying the matters of the Petitioner or passing unreasoned orders or by totally ignoring him. A Writ of Mandamus was sought for restraining the said Judicial and Accountant Members of the Amritsar Bench from discharging their functions. HELD by the High Court dismissing the Petition:
It appears that the writ petition is to settle scores which the Petitioner might have raised during the course of his conduct as representative of the assessees. The Petitioner has asserted that he is not able to meet the expectations and illegal demands raised by the Members but there are no details as to when and how the demands were raised. Not only the writ petition is bereft of any material particulars but also the Petitioner has no right to claim mandamus for restraining an authority constituted under the Act from discharging the functions entrusted to it by the Statute. The present writ petition is gross abuse of process of law and, therefore, it is dismissed.