Arbitrary tax collection results in social injustice, says CJI

Making a case for speedy adjudication of tax related disputes, he said, “To the tax collector, an efficient tax judiciary assures that demands arising out of legitimate assessment are not strangled in judicial delay. To the tax payer, a just and speedy tax dispute resolution is an incentive.”

The CJI said even though the Supreme Court had remarked that tribunals had not performed upto the expectations of the statute, ITAT stood as an exception.

“If there is one tribunal that is known for its professional excellence, independence and neutrality, it is the ITAT,” he said.

Set up in 1941, ITAT is the oldest tribunal in the country. It has 84 members against a sanctioned strength of 126.

The chief justice also cautioned against the idea setting up more tribunals to resolve tax disputes efficiently. “You have to be careful about that and see to it that pendency is not simply transferred from high courts to tribunals. Resolution is important,” he said.

CJI Bobde stressed on the need to use technology and artificial intelligence for dispute resolution. “Human discretion can never be replaced by technology, but in cases which are repetitive and mechanical, artificial intelligence must be deployed,” he said.