Trying Times for Tribunals (ITAT) Income Tax Appellate Tribunal, popularly known as ITAT, is truly a historic institution. It precedes the global phenomenon of tribunalisation of justice. Among all the Tribunals in India it indeed stands tall with glory inspiring all its stakeholders. But in the recent years its performance has been on the decline. Its stakeholders have begun to complain about its poor infrastructure, poor recruitment process being bypassed by good quality lawyers and mounting pendency of cases. What has gone wrong with it. To look into the factors leading to such a sorry state of affairs we invited three guests from the communities of stakeholders and they are - Mr R P Garg, Former Senior V-P, ITAT; Mr G C Srivastava, Advocate and former DG (International Taxation) and Mr Ajay Wadhwa, President, ITAT Bar Association, Delhi. The discussions were moderated by our Founder Editor, Shailendra Kumar.