In a significant decision, the court has set aside the appointment of Respondent No.4 as Chairman, Appellate Tribunal Inland Revenue (ATIR), Islamabad.
The petitioner had challenged the appointment, arguing that Respondent No.4 was not the senior-most member and that the appointment was made arbitrarily and without transparency.
The court's decision comes after the Lahore High Court had struck down the Appellate Tribunal Inland Revenue (Appointment of Chairperson and Members) Rules, 2020, citing that they were not approved by the Federal Government. Despite this, the Federal Government had undertaken to frame new rules within 30 days, which has not been done despite the lapse of six months.
The court observed that the appointment of Respondent No.4 was made without considering all eligible members, and that the recommendation of only a single name reflected favoritism and/or nepotism. The court held that the proper course would have been to consider all eligible members and recommend the most competent one on merit.
The court allowed the petition and set aside the appointment of Respondent No.4 as Chairman, ATIR. The court directed that a new appointment be made in accordance with the new rules, and that acting charge be given to any member in accordance with the law.
This decision highlights the importance of transparency and merit-based appointments in important positions, and underscores the need for the government to follow the rule of law and respect the decisions of the courts.
