New Delhi, Nov 20 (UNI) The Supreme Court today clarified that Chartered Accountants (CAs) are not required to have a minimum of 25 years’ experience to be eligible for appointment as technical members in tribunals such as the Income Tax Appellate Tribunal (ITAT).
The Bench, comprising Chief Justice of India BR Gavai and Justice K Vinod Chandran, directed that the union Government must keep this clarification in mind while drafting fresh legislation to replace the Tribunal Reforms Act, 2021, which was struck down on November 19.
The Court extended to CAs the same parity it had granted to advocates in its November 19 judgment striking down the Tribunal Reforms Act, 2021.
The clarification was made after the counsel for the Institute of Chartered Accountants of India (ICAI) raised the matter before the Bench.
The counsel pointed out that while the Court had struck down the requirement of a minimum age of 50 years for advocates to be considered for tribunal appointments, the parallel requirement for CAs, 25 years of experience, which effectively pushes eligibility to around age 50, remained unaddressed.
Accepting the submission, the Court said, “It is argued on behalf of the Institute of Chartered Accountants that the requirement of 25 years of experience for Chartered Accountants for appointment as technical members is arbitrary. A CA would be entitled to be considered only after attaining the age of 50 years.
A similar condition for lawyers has already been held to be invalid and unconstitutional.”
Agreeing with ICAI’s position, the Bench held, “We are in agreement with the submissions… If such a provision is held valid, CAs would enter service only after age 50.
We have already held a similar provision unsustainable for advocates. The same analogy must apply to CAs.
We therefore hold that the requirement of 25 years’ experience for CAs to be appointed as technical members is unconstitutional.”
The Court also directed that the union Government must keep this clarification in mind while drafting fresh legislation to replace the Tribunal Reforms Act, 2021, which was struck down on November 19.
CAs need not have 25 years’ experience for Tribunal posts, rules SC
