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2014 (6) TMI 576 - AT - Income TaxDebar from practice - Whether Shri Deepak R. Shah, advocate and ex-Accountant Member of the Income Tax Appellate Tribunal, is debarred from practicing before the Income Tax Appellate Tribunal in view of the insertion of Rule 13 E in the Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules, 1963 - Held that:- though the power of the Tribunal u/s. 253 is to adjudicate the issues arising out of orders passed by the lower authorities as prescribed in the section and pass such orders thereon as it deems fit, but at the same time, the Tribunal has inherent and incidental power to regulate the proceedings which are conducted before it. For example, Rule 17A of the Income Tax Appellate Tribunal Rules, 1963 prescribes for the dress code of the representatives of the parties before it. Therefore, if a representative appearing before it is in proper dress as per the said rule or not is to be decided by the Bench of the Tribunal before which he or she is appearing. To say that the Bench of the Tribunal has no jurisdiction to decide this incidental matter as because this issue is not arising out of the orders of the lower authorities, in my view is preposterous. When the Tribunal cannot adjudicate whether an ex-Member of the Tribunal can appear before it as an Authorized Representative or not, the natural consequence of the view is that the Tribunal cannot debar an ex-Member of the Tribunal from appearing as an Authorized Representative - Shri Deepak R. Shah, advocate and ex-Member of the Income Tax Appellate Tribunal, cannot be debarred by the Tribunal from practising before the Tribunal Benches - Decided in favour of appellant.
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