TMI Blog2016 (7) TMI 928X X X X Extracts X X X X X X X X Extracts X X X X ..... nal. However, we find that the distribution of work amongst the panel lawyers is not equitable and also without any consideration of the issue of law involved vis-a-vis the experience of the Advocate briefed. Moreover, we find that most matters are distributed amongst a few Advocates with the result we have occasions where a single Advocate appears in eight/nine matters a day. This indeed is expecting the moon from the panel Advocate. Resultantly, the preparation suffers, leading to inadequate performance. It would therefore be appropriate to have more number of Advocates on the panel and distribute work amongst them. This would at least give an opportunity to the Advocate to prepare properly for appropriate representation. We hope the Revenue would consider our observations and make attempts to ensure that it is properly represented. This can only happen when meritorious Advocates are appointed. This would ensure that the Officers of the Revenue would value his advise as a learned man of experience and not treat him as an employee, merely because he is appointed at the instance of the Commissioner of Income Tax. - Income Tax Appeal No. 2287 of 2013 - - - Dated:- 12-7-2016 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income Tax Appeal No.1395 of 2013) where similar questions as raised herein has been admitted on 16th April, 2015 for consideration. 4. It must be pointed out that the above order of admission in Global Jewellery Pvt. Ltd. (supra) was not pointed out to this Court while passing orders dismissing the Revenue's appeals in M/s. Tara Jewels Exports Pvt. Ltd.(supra), Goldstar Jewellwery Design (P.)Ltd. and M/s. Ratilal Becharlal Sons (supra). This despite the decision in Global Jewellery Pvt. Ltd.(supra) being available with the Revenue and its Counsel at the hearing of the Appeals filed by the Revenue in respect of M/s. Tara Jewels Exports Ltd. (supra), M/s. Goldstar Jewellery Design (supra) and M/s. Ratilal Becharlal Sons (supra). We are unable to understand why the Revenue is not taking a consistent view and pointing out decisions in its favour in its subsequent appeals at the stage of admission especially when we have been informed in another context that a Commissioner (Judicial) has been appointed to oversee the litigation in Courts on behalf of the Revenue. It may be pointed out that the Revenue was represented by the same counsel in Global Jewellery Pvt. Ltd. (supra) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is Court and/or which are finally decided. This according to the Revenue would make the Assessing Officer as well as the Revenue's Counsel aware of the questions of law which have been admitted and / or dismissed, to enable them to assist the Court in subsequent appeals. We are certain that this website could be further improved upon on receiving suggestion from the users of the Legal Corner over a period of time. The suggestion made by Dr. Shivaram in para 3 of the affidavit dated 17th June, 2016 of the respondent assessee should be considered by the Revenue and if found appropriate, could be incorporated in the website. 7. However, on browsing the site, it is evident that the activity of monitoring and updating the site has been outsourced to a private party. One key area that must be borne in mind is authenticity of the information uploaded and updated. If in future the requirements increase the software must be scalable and in any event must be compatible with system of the department. In the event of the third party service provider being different at any point in time, the data available on the site after the change of service provider cannot be put to risk of loss o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appropriately. Therefore, framing of question of law should be done by the counsel briefed to draft the appeal, no doubt with the aid/assistance of the Officers of the Revenue involved in the matter. 10. Further the affidavit of the Principal Chief Commissioner of Income Tax also annexes instructions No.3/12 dated 11th April, 2011 issued by the CBDT to improve the quality of representation on behalf of the Revenue. The instructions set out the manner in which panel counsel are appointed by the Revenue i.e. issue of advertisements inviting applications from Advocates and screening from amongst the applicants by the Committee of Income Tax Officers headed by the Chief Commissioner of Income Tax. Thereafter it appears the CBDT issues an appointment order. The selection process and obligation of the State to appoint the most meritorious Advocate has been best brought out by the Apex Court in its recent Judgment in State of Punjab V. Brijeshwar Singh Chahal 2016(6) SCC 1 while dealing with the issue of appointment of law officers by the State Government. We can do no better than usefully extract the following paragraphs from that order : 35. On the question of public interest i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n that arose once again in relation to appointment of government lawyers in the State of U.P. This Court reviewed the decisions earlier delivered and ruled that public interest would be safeguarded only when good and competent counsel are appointed by the State. No such appointments should, declared this Court, be made for pursuing a political purpose or for giving some undue advantage to any particular section. The State should replace an efficient, honest and competent lawyer only when it is in a position to appoint a more competent lawyer in his place, observed this Court. The following passage is apposite in this regard: 44. Only when good and competent counsel are appointed by the State, the public interest would be safeguarded. The State while appointing the public prosecutors must bear in mind that for the purpose of upholding the rule of law, good administration of justice is imperative which in turn would have a direct impact on sustenance of democracy. No appointment of Public Prosecutors or District Counsel should, thus, be made either for pursuing a political purpose or for giving some undue advantage to a section of people. Retention of its counsel by the State ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the courts today has State or one of its instrumentalities as a party to it. State Counsel/counsel appointed by public bodies thus represent the largest single litigant or group engaged in litigation. It is also undeniable that for a fair, quick and satisfactory adjudication of a cause, the assistance which the Court gets from the Bar is extremely important. It is at times said that the quality of judgment or justice administered by the courts is directly proportionate to the quality of assistance that the courts get from the Counsel appearing in a case. Our system of administration of justice is so modelled that the ability of the lawyers appearing in the cause to present the cases of their respective clients assumes considerable importance. Poor assistance at the Bar by counsel who are either not sufficiently equipped in scholarship, experience or commitment is bound to adversely affect the task of administration of justice by the Court. Apart from adversely affecting the public interest which State counsel are supposed to protect, poor quality of assistance rendered to the courts by State Counsel can affect the higher value of justice itself. A fair, reasonable or non-discrimi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ited, could be willing to accept the appointments. This would be more particularly so in respect of designated Senior Advocates. It is indeed sad, that the Revenue does not have a single designated Senior Advocate on its panel to represent its interest before this Court. 12. Further, the Instruction No.3/2012 dated 11th April, 2012 of the CBDT also sets out the parameters of performance of the counsel for renewal of his appointment, one of the criteria mentioned therein is the number of cases won by the Counsel for the Income Tax department. This can never be a measure of competence of an Advocate i.e. an officer of the Court. In fact, the quality of the Advocate would be best judged by his performance and not in the result of the litigation. This evaluation can take place only when the Advocate is seen in action. We find that when the Advocates appear before us, very rarely are the Assessing Officer or other Officers involved in the litigation present in Court. In case, they are present, they would be able to give feedback to the Commissioner of Income Tax which could be factored in while briefing him and / or renewing his engagement. 13. In fact it is because of present par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that of the client; and, thence, seemed to conclude that the client only was answerable for its language and sentiments. Such, I do conceive, is not the office of an advocate. His office is a higher one. To consider him in that light is to degrade him. I would say of him as I would say of a member of the House of Commons he is a representative, but not a delegate. He gives to his client the benefit of his learning, his talents and his judgment; but all through he never forgets what he owes to himself and to others. He will not knowingly misstate the law he will not wilfully misstate the facts, though it be to gain the cause for his client. He will ever bear in mind that if he be the advocate of an individual, and retained and remunerated (often inadequately) for his valuable services, yet he has a prior and perpetual retainer on behalf of truth and justice ; and there is no Crown or other licence which in any case, or for any party or purpose, can discharge him from that primary and paramount retainer. (emphasis supplied) 14. There are a large number of appeals filed by the Revenue from the orders of the Income Tax Appellate Tribunal. However, we find that the dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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