The ITAT has issued a notice dated 11th May 2017 stating that it intends to make important changes to the Tribunal Rules. The proposed amendments deal with important aspects such as the grant of adjournments, hearings of stay petitions, rectification applications, pronouncements of orders etc.
The proposed changes will have an impact on all tax professionals and tax payers. It is vital that the proposed changes be studied minutely and suggestions offered to the committee that has been set up to approve the changes.
Major amendments proposed by the ITAT Rules, 2017
– Mandatory listing of stay applications on Friday, as long as these are filed before Wednesday
– Mandatory hearing of rectification petitions within 4 weeks of filing
– Expert’s depositions permissible as additional evidence
– Orders to be uploaded within 24 hours if pronouncements
– Emailing of orders and text alerts about adjournment and pronouncements
– Out of turn hearing in the cases of salaried employees, charitable institutions, senior citizens, covered matters, appeals against 201 and 263 orders
– Any ground can be taken up, on the issue in appeal, by the respondent even one day before hearing as long as the other party informed a week before – old rule 27 strengthened
– Ordinarily no more than five adjournments in a case
– E filing of appeals with effect from a date to be notified by the President
– Appeals of persons more than 80 year old to be taken in priority basis in all cases
– Stay application in SMC cases also before the SMC benches only
– Adjournment requests to be filed a day in advance till 1.30 pm
– No orders to be passed beyond 90 days. In case of delay beyond 60 days, reasons for delay to be recorded by the bench on case file
– increase in copying fees
– Form for rectification application is prescribed
– Index to paper book and certification is prescribed
– Stay form is prescribed
– Notice will be sent by email
– Remand report can be called from appropriate income tax authority
– Tribunal empowered to award costs for adjournments
– Hearing of appeal by video conference shall be at the option of the assessee
– Paper book is to be filed in digital form for hearing on video conference
– Power is given to senior member to hear the appeal out of turn basis
INCOME TAX APPELLATE TRIBUNAL (COMMITTEE FOR REVISION OF THE INCOME TAX APPELLATE TRIBUNAL RULES)
11th floor, Lok Nayak Bhawan Khan Market, New Delhi 110 003
May 11, 2017
1. Over a period of time, it was widely felt that the Income-tax (Appellate Tribunal) Rules, 1963, have outlived their utility to some extent in view of changing circumstances and the use of technology in the Tribunal’s functioning. In the times to come, the use of technology in the Tribunal’s day to day functioning will increase manifold. It is in this background that a need is felt to revisit the existing rules and substitute the same by the new rules. This committee was entrusted with the work of preparing the new Income Tax Appellate Tribunal Rules 2017 in the place of the existing Income-tax (Appellate Tribunal) Rules, 1963.
2. The Committee is pleased to present a draft of the Income Tax (Appellate Tribunal) Rules, 2017 and place the same in public domain for inviting valuable suggestions of all the stakeholders. It is in the light of comments and the feedback of the stakeholders that the substitution of present Income-tax (Appellate Tribunal) Rules 1963, by the proposed Income Tax Appellate Tribunal Rules 2017, will be processed further.
3. The comments and suggestions of all the stakeholders may please be sent by email to email@example.com or by post at the address given below:
Shri R S Syal Vice President Income Tax Appellate Tribunal 11th floor, Lok Nayak Bhawan Khan Market, New Delhi 110 003
4. All the comments and suggestions should reach the Committee latest by 12th June 2017. The Committee deeply values inputs from all the stakeholders and respectfully invites the same for its consideration.
R S Syal,