Recently, the Supreme Court had flagged concerns about vacancies in various tribunals.
Background:
There are around 250 posts lying vacant at various key tribunals and appellate tribunals such as the NCLT, the DRT, the TDSAT and the SAT.
About NCLT:
It is a quasi-judicial body in India that adjudicates issues relating to companies in India.
Established on 1st June, 2016 (Companies Act, 2013).
Formed based on the recommendations of the Justice Eradi Committee.
It deals with matters mainly related to companies law and the insolvency law.
Term of members: Appointments will be for five years from the date of assumption of charge or till attaining the age of 65 or until further orders.
About ITAT:
It deals with income tax matters.
It is a statutory body in the field of direct taxes and its orders are accepted as final, on findings of fact.
ITAT was the first Tribunal to be created on 25th January, 1941 and is also known as ‘Mother Tribunal’.
With a view to ensuring the highest degree of independence of the ITAT, it functions under the Department of Legal Affairs in the Ministry of Law and Justice and is kept away from any kind of control by the Ministry of Finance.
The orders passed by the ITAT can be subjected to appellate challenge, on substantial questions of law, before the respective High Court
