Category: Procedures/Guidelines

ITAT Directive Reg Disposal Of Low-Tax Effect Appeals Of Dept

The ITAT Mumbai Bench has issued an important directive with a view to implementing Circular No. 03/2018 dated 11th July 2018 issued by the CBDT with respect to the dismissal of appeals of the department which are below the prescribed monetary limit

After CCTVs In Court Rooms, Get Ready For Live Streaming Of Court Cases

In the latest move, a Supreme Court Bench, comprising of Chief Justice of India Dipak Misra and Justices A M Khanwilkar and D Y Chandrachud, has agreed in principle that live streaming of court proceedings is permissible and feasible.

ITAT En Route To Digitisation: Top Tax Lawyers Explain Impact Of New Appeal Forms

The CBDT has issued a draft notification dated 13th June 2018 proposing amendments to the Form of appeal to the Appellate Tribunal (Form No.36) and Form of memorandum of cross-objections to the Appellate Tribunal (Form No.36A). A tabular chart setting out the proposed amendments is set out. Top tax lawyers have expressed their preliminary views on the subject

IMP Order Of ITAT President On Change In Practice Of Granting Early Hearing Of Appeals

In Olympia Paper & Stationery Stores vs. ACIT 63 ITD 148 (Mad), the ITAT held that applications for early hearing should be disposed of by a judicial order and cannot be dealt with on the administrative side. It was explained that grant of early hearing to one party is preferential treatment and causes prejudice to other litigants. It was held that early hearing cannot be granted except if there are strong compelling and justifiable reasons. This view of the ITAT has been approved by the Hon’ble Delhi High Court in Dr. Prannoy Roy vs. DCIT.

Pursuant to the said judgement, the Hon’ble President of the ITAT has issued an order dated 24th May 2018 directing that all applications for early hearing should be heard by the Bench and not dealt with by the administrative head

ITAT Bar Objects To ITAT Registrar Acting As “Court” And Causing Hardship To Taxpayers

The ITAT Bar Association has taken strong objection to the actions of the Registrar of the ITAT of acting as a “Court” and arrogating to himself, inter alia, the power to condone delay in filing appeals. The Registrar’s office is insisting that even routine issues like clearing procedural defects in appeals should be handled as “judicial proceedings” with a formal hearing. It is stated that such actions are not only contrary to the statutory provisions but are causing enormous hardship to taxpayers. The Bar has requested the Hon’ble President to abrogate the unlawful practice with immediate effect

CBDT, After Rap By High Court, Bans Adjournments By DRs In ITAT Without Substantial Cause

The Delhi High Court in Showa Corporation vs. Dy. Commissioner of Income Tax passed strictures against the practice of the Departmental Representatives seeking adjournment before the Tribunal on frivolous grounds even in high demand cases. Pursuant to that, the CBDT has issued a directive dated 14th December 2017 stating that Department Representatives should not seek adjournments in cases listed before ITAT without substantial cause or reason

Bold Move Of ITAT Ahd Towards “Paperless Court” Impresses Tax Professionals

The Ahmedabad Bench of the ITAT has issued an office order dated 17th October 2017 in which it has listed out several steps that are required to be taken by litigants and the registry so as to lead to a “paperless court”. Tax professionals have welcomed the initiative and urged other Benches across the Country to implement it

Taxpayers & Professionals Impressed With Law Min & ITAT For Speedy Setting Up Of New Bench In Surat

The speed with which the Law Ministry and the ITAT have moved with regard to the setting up of the new Bench at Surat has impressed tax professionals and taxpayers. A glittering function was held to inaugurate the Bench on 1st September 2017. The function was attended by several eminent dignitaries. A few photos taken on the occasion are available

ITAT Mumbai Will Work Today But Matters Will Be Adjourned If Parties Are Unable To Attend

The ITAT, Mumbai Bench, has announced that due to the disruption caused by heavy rains, matters in which the parties are unable to attend will be adjourned. No matters will be decided ex-parte. This decision has been taken by the authorities at the request of the ITAT Bar Association.

New ITAT Bench At Surat Formed By Transfer From Kolkata Bench

Vide Order dated 24th July 2017, the Hon’ble President of the ITAT has directed that a Bench in Kolkata be transferred to Surat. The jurisdiction of the Surat Bench will be the Districts of Bharuch, Narmada, Navsari etc.

The Hon’ble President has taken the aforesaid decision pursuant to the representations made by the Tax Bar that there is growing pendency of matters in Surat and that the professionals and taxpayers find it difficult to travel to Ahmedabad for the hearing of their appeals

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