New Delhi [India], October 9 : Chief Justice of India (CJI) Bhushan Ramkrishna Gavai has asserted that inconsistent opinions can erode the authority of the legal system. He stated that the law serves as a framework for citizens to exercise their rights, provided that courts deliver predictable decisions.
"When courts and tribunals provide reasonable and consistent reasons and predictable decisions, then the law becomes a suitable framework within which citizens can exercise their rights and duties confidently. Inconsistent or contradictory opinions can erode the authority of the legal system," CJI Gavai said while addressing a gathering of lawyers and others at a symposium "Income Tax Appellate Tribunal (ITAT) - Role, Challenges and Way Forward" on Wednesday.
The event was also attended by Union Minister of State (Independent Charge) for Law and Justice Arjun Ram Meghwal, Justice Devendra Kumar Upadhyay, the chief justice of Delhi High Court, and Union Law Secretary Anju Rathi Rana.
During his address, CJI Gavai commended the role of ITAT in consistent and fair tax adjudication. He, however, emphasised the need for structural reforms in order to enhance its functioning and public credibility.
The CJI commended the ITAT for reducing the pendency of cases from 84,000 to 24,000, which shows the cooperation between the bar and bench.
However, the CJI Gavai highlighted that tax disputes amounting to more than 6.85 Lakh crores are pending for adjudication before the tribunal. This amount is more than 2 per cent of the country's GDP. He also said that tax matter touches the lives of people.
While felicitating CJI Justice BR Gavai, Meghwal stated that since 1941, the ITAT has served the nation for 84 years, marking its successful completion. He said that India's rank of fourth in the economy has a substantial contribution from ITAT.
The Union Minister also highlighted the tribunal's role in dispensing justice to over 30 lakh appellants over the years.