Law:

Section:

Section 252, read with section 255, of the Income-tax Act, 1961 - Appellate Tribunal - Constitution of - Whether constitution of Benches, place of sitting, etc., is all a matter for President of Tribunal to decide, and no Senior Vice-President, Vice-President or Member can insist that he will sit in any particular city or Bench - Held, yes - Whether since there are benches of Tribunal in several cities in India, President of Tribunal can transfer Members including Senior Vice-Presidents and Vice-Presidents to a Bench in another city - Held, yes FACTS The respondent was working as Senior Vice-President, Tribunal, Chennai till the date of his transfer order. The respondent had completed more than four years at Chennai. The respondent challenged the said transfer order before the Central Administrative Tribunal who allowed case of the respondent. On writ : HELD On a plain reading of section 252(5), it is evident that respondent could only exercise such powers of the President which were delegated to him in writing by the President. The Senior Vice-President or Vice-President cannot perform any duty or function, which is not delegated to him by the President. The constitution of Benches has to be decided by the President and, the Senior Vice-President or Vice-President cannot themselves decide their place of posting, otherwise there would be chaos if every Senior Vice- President or Vice-President or Member can sit wherever he pleases. It is entirely for the President of the Tribunal to decide which Senior Vice-President, Vice-President or Member should sit at which place and at which Bench. Thus, the position of the President of the Tribunal is like the position of the Chief Justice of the High Court, as it is the Chief Justice who decides which Judge is to sit in which Bench and at which place (in High Courts where there are Benches in two or more cities). So also it is for the President of the Tribunal to decide which Senior Vice-President or Member shall sit in which place and at which Bench. The Constitution of Benches, place of sitting etc., is, hence, all a matter for the President of the Tribunal to decide, and no Senior Vice-President, Vice-President or…

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