AI can be used in judicial process but cannot replace human discretion: CJI

>>>Tax Judiciary plays an important role in resource mobilization of country

25/01/2020

NEW DELHI, Jan 24: The Chief Justice of India, Mr. Justice S.A. Bobde has said that the Tax Invasion is a Social Injustice to follow citizens and arbitrary or excessive tax is also results in injustice to tax payers. He was addressing the gathering after inaugurating the 79th Foundation Day Celebrations and All India Members' Conference of the Income Tax Appellate Tribunal (ITAT), here today. The Justice, Supreme Court of India, Mr. Justice M.R. Shah, the President, ITAT, Mr. Justice P.P. Bhatt, the Solicitor General of India, Tushar Mehta, the Secretary, Ministry of Law & Justice, Anoop Kumar Mendiratta, the Vice President, ITAT, Delhi Zone, Mr. Justice, P.P. Pannu and other dignitaries were present on the occasion.
Saying speedy justice is being one of the important aspects in the civilised world, Mr. Justice Bobde said that ITAT is playing an important role in dispute resolution in an effective manner. He further said that Tax Judiciary plays a very important role in resource mobilization of the country and a just and speedy dispute resolution is perceived as a tax incentive by the tax payer.
Mr. Justice Bobde said that giving importance to infrastructure is the need of the hour. Good infrastructure is a prerequisite for an institution is like healthy mind to the healthy body. You must upgrade your skills constantly, he added.
While saying use of technology in judicial functioning is another fascinating area, the Chief Justice of India said that Artificial Intelligence can play a significant role in judicial functioning and it is very helpful in docket management and decision making. But we should never allow artificial intelligence substitute the human intervention which is a necessary for a just decision making, he cautioned. Several countries are experimenting and implementing Artificial Intelligence in their respective justice delivery systems and the Artificial Intelligence is a new hope to drive our Public Institutions, he added.
The Solicitor General of India, Tushar Mehta said that the Tribunal is governed by the rules of evidence; it's a combination of Judicial Officers and Accounting Members. He further said that this combination of functioning has been able to evolve satisfactory solutions for problems arising in taxation. Early resolution of disputes shall ultimately in the interest of tax payers and for the country's economy, he added.
The President, ITAT, Mr. Justice P.P. Bhatt, in his welcome address, said that we need to rededicate ourselves in serving the society in dispensation of justice in the field of direct taxes in the expected and appropriated manner. Our motto - Nispaksh, Sulabh and SatvarNyay are not merely a set of words but they reflect values aspirations on which our organization work, he added. The two-day event has several sessions of interaction in which eminent speakers will address and variety of subjects.
Chief Justice of India S ABobde on Friday underlined the need for artificial intelligence (AI) in the judicial system, especially in cases of repetitive nature and document management, to expedite dispute resolution process.
He, however, cautioned that AI cannot replace human discretion, which is necessary for a just decision making.
Speaking at 79th Foundation Day celebration of the Income Tax Appellate Tribunal (ITAT), the Chief Justice of India said the use of technology in judicial functioning is a fascinating area and a significant breakthrough.
"Though I must make one thing clear: Because we have been dealing with the introduction of artificial intelligence in courts, I am firmly of the view, based on the experience of systems that have used artificial intelligence, that it is only the repetitive area or decision making such as rates of taxation, etc, or something that is invariably the same or which is in a sense mechanical, and that must be covered by artificial intelligence," he said.
AI can play a significant role in tribunals like ITAT in docket management and decision making, he said adding that "the artificial intelligence system we are looking to employ in courts possesses the reading speeds of 1 million character per second. I can imagine a similar system can be used to read and extract all relevant facts, compute tax effect and assist in a myriad of ways to propel the pace of decision making".
Bobde added that it is reassuring to discover that more nations are taking up steps towards experimenting and implementing AI in their respective justice delivery systems. This goes to say that judiciary is doing and must continue to do everything in order to tackle with the workload in the judicial process, he said.
"Artificial intelligence, as I see, brings new hope to drive the public faith to our institutions. One of the most transparent measures to adjudge performance is your ability to dispose of cases," he said.
He advised ITAT that the institution must carry on its legacy to follow the best practices and the commitment to evolve as it has done over the years. Quoting eminent jurist NaniPalkhivala, the chief justice said, "To tax and to please is not given to man; but to tax and be fair is."

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