Circular No. F-46-AD(AT)2012]

What it does

Transfers five members of the Income Tax Appellate Tribunal, in the same capacity and in public interest, with effect from 28 May 2012, following consultation with the collegium of the President and the two senior-most Vice Presidents. Shri I. P. Bansal, Judicial Member, moves from New Delhi to Mumbai; Shri I. C. Sudhir, Judicial Member, from Pune to New Delhi; Shri N. V. Vasudevan, Judicial Member, from Mumbai to Bangalore; Shri J. Sudhakar Reddy, Accountant Member, from Mumbai to New Delhi; and Ms. Sushma Chowla, Judicial Member, from Chandigarh to Pune. Shri I. C. Sudhir, being transferred at his own request, gets no joining time or transfer benefits; the others may take joining time and transfer travelling allowance as admissible.

Why it was issued

The order records only that the transfers are made in public interest in pursuance of the collegium's consultations.

Who it reaches

The five transferred members of the Tribunal
Litigants and representatives before the Delhi, Mumbai, Pune, Bangalore and Chandigarh Benches
Registry staff rescheduling part-heard matters

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

Transfer of specified members of ITAT from one Bench(es) to another Bench(es)
ORDER [NO. F-46-AD(AT)2012], DATED 11-5-2012
In pursuance of the consultations of the collegium of the Income Tax Appellate Tribunal consisting of the President and two senior-most Vice Presidents, the following Members of the Income Tax Appellate Tribunal are hereby transferred, in public interest, in the same capacity to the Bench(es) of the Income Tax Appellate Tribunal as shown against their names, with effect from 28th May, 2012: -

Sr. No.
Name & Designation of the Member
Bench(es), where posted at present
Bench(es) to which transferred

1.
Shri I.P Bansal, Judicial Member
New Delhi
Mumbai

2.
Shri I.C Sudhir, Judicial Member
Pune
New Delhi

3.
Shri N.V. Vasudevan, Judicial Member
Mumbai
Bangalore

4.
Shri J. Sudhakar Reddy, Accountant Member
Mumbai
New Delhi

5.
Ms. Sushma Chowla, Judicial Member
Chandigarh
Pune

As the transfer of Shri I.C Sudhir, J.M, Pune is at his own request, he is not entitled to any joining time, transfer benefits admissible under the Rules. The other Members, may avail joining time and transfer T.A as admissible under the Rules.
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What to watch

This is an administrative transfer order of the Income Tax Appellate Tribunal, not a circular of the Central Board of Direct Taxes, and it has no bearing on any question of tax.
Its only practical effect for a litigant is that a part-heard matter before a transferred member may have to be reheard.
The transfers take effect from 28 May 2012 and are long spent.

Where you meet it

You meet it only in tracing why a part-heard appeal before a particular Bench was released and refixed in mid-2012.

← Circular No. F-46-AD(AT)2012] · Circular No. 500/54/2012-FTD.I →

A circular binds the department, not you and not a court. The Board issues a circular to its own officers. An assessee may hold the department to a circular that helps him; the department cannot hold an assessee to one that hurts him, and the Tribunal and the courts decide the law for themselves.

Source: the Income Tax Department’s own published text — its page for this instrument.