Section 55 of ITA, 2000 : Section 55: Orders Constituting Appellate Tribunal To Be Final And Not To Invalidate Its Proceedings

Explanation using Example

Let's consider a hypothetical scenario to understand this better. Suppose, Mr. Raj is appointed as the Chairperson of an Appellate Tribunal by the Central Government. Later, a case is brought before the Tribunal, and the opposing party questions Mr. Raj's appointment as Chairperson, alleging that he does not have the requisite qualifications or experience. According to Section 55 of The Information Technology Act, 2000, the opposing party cannot question Mr. Raj's appointment in any manner. This means that the case must proceed based on its merits and cannot be impeded by arguments about the constitution of the Tribunal.