{"id":586,"date":"2012-01-19T17:48:39","date_gmt":"2012-01-19T17:48:39","guid":{"rendered":"http:\/\/www.itatonline.org\/blog\/?p=586"},"modified":"2012-01-20T01:14:37","modified_gmt":"2012-01-20T01:14:37","slug":"so-you-want-to-improve-the-tribunals-functioning-follow-this-check-list","status":"publish","type":"post","link":"https:\/\/itatonline.org\/blog\/so-you-want-to-improve-the-tribunals-functioning-follow-this-check-list\/","title":{"rendered":"So, You Want To Improve The Tribunal&#8217;s Functioning? Follow This Check List!"},"content":{"rendered":"<p><img decoding=\"async\" src=\"https:\/\/itatonline.org\/images\/litigant.jpg\" border=\"0\" class=\"alignleft\" alt=\"\" title=\"\"\/><\/p>\n<p><strong>On the occasion of the &#8220;Foundation Day&#8221; of the Tribunal, the author ponders over what can be done to improve the functioning of the Tribunal. Using his vast experience, he makes a check-list of the known problem areas which invariably result in adjournments &#038; delays. The author implores professionals to be proactive in ensuring that speedy justice is delivered to the assessees. The author also gently reminds the Hon&#8217;ble Members of the immense power vested in them to do justice to the parties<\/strong>\n<\/p>\n<p>The 25th January, 2012 will be  the foundation day of the Income-tax Appellate Tribunal. The Income-tax  Appellate Tribunal which was established on 25th   January, 1941  will be completing the 71st year. When we enter 72nd year it is the  time to look back and learn which are the areas which requires to be debated  and implemented for better administration of justice, so that this mother Institution retain its glory as one of the  finest institution of country. In the year 1988-89, the pendency before the Appellate  Tribunal was 3,00,597 cases where as on 1-1-2012 the pendency before the  Appellate Tribunal is only 60,241, out  of which 18,193 appeals are pending before the Income-tax Appellate Tribunal Mumbai. (Refer page56) One must give deserved  credit to the institution for making all efforts to reduce the pendency of cases.  This is the only institution where the pendency has reduced where as all other  courts and institutions the pendency of cases have been increasing every year.  For better administration of justice delivery system before the Appellate  Tribunal we make an appeal to professionals to consider the following check  lists, which will help the Appellate Tribunal to deliver speedy justice:-<\/p>\n<\/p>\n<p><!--more--><\/p>\n<div align=\"center\">\n<div class=\"\"><script type=\"text\/javascript\"><!--\ngoogle_ad_client = \"pub-6440093791992877\";\n\/* judgements_adsense *\/\ngoogle_ad_slot = \"0133843924\";\ngoogle_ad_width = 728;\ngoogle_ad_height = 90;\n\/\/-->\n<\/script><br \/>\n<script type=\"text\/javascript\"\nsrc=\"https:\/\/pagead2.googlesyndication.com\/pagead\/show_ads.js\">\n<\/script><\/div>\n<\/div>\n<div class=\"articlequote\">\n<p>Each adjournment costs the nation and it has to be paid from the tax collected from the citizens, by following the rules and procedure and by minimizing the adjournments, we will be helping the process of nation building in a small way, let us make an honest beginning<\/p>\n<\/div>\n<p>(1) <strong>Grounds of appeal :<\/strong> As per Rule 8 of the Income-tax  (Appellate Tribunal) Rules, 1963, every memorandum of appeal shall set forth,  concisely and under distinct heads, the grounds appeal without any argument or  narrative, and such grounds shall be numbered consecutively. However, many  times it has been observed that the grounds are argumentative, referring case  laws. This trend is observed even in departmental appeal also. Professionals are  advised to prepare the grounds as per Rule 8. In cases where the appeals are  already filed the representatives of the assessee are requested to file the  revised grounds, this will save the precious time of the Court and will avoid unnecessary  adjournments.\n<\/p>\n<p>(2) <strong>Signing of appeal memo and grounds of  appeal <\/strong>: As per Rule 47 read with Rule 46 of Income-tax Rules, 1962 the appeal memo and grounds of  appeal has to be signed by the person who is competent to sign the return as  provided in section 140. i.e. the Managing Director, Managing Partner, Karta of  HUF, etc. In case if there is no Managing Director or Managing Partner the same  may be stated in a covering letter  stating that as there is no managing director or partner the same is signed by  the director or partner. However, in practice it is observed that the mandate  of the sections are not followed, hence, the matters are adjourned from time to  time. It is desired that the Rule may be followed and wherever appeals are  filed without following the mandate of section and rules the professional are advised  to file the revised form and grounds of appeal.\n<\/p>\n<p>(3) <strong>Application for condonation of delay <\/strong>: Many a times the application for condonation  of delay was not filed along with the appeal. If it is filed along with appeal  with proper affidavit, the same will avoid the unnecessary adjournment.\n<\/p>\n<p>(4) <strong>Paper book.<\/strong> As per rule 18 of the Income-tax  (Appellate Tribunal) Rules, 1963, the paper book must be filed at least a week  before the date of hearing. Each paper must be initialed and proper certificate  requires to be furnished. Paper book must be serially numbered. Filing of paper  book is not a simple formality it has to be authenticated. If some of the  documents are in regional language it has to be translated in to English.\n<\/p>\n<div align=\"center\">\n<div class=\"\"><script type=\"text\/javascript\"><!--\ngoogle_ad_client = \"pub-6440093791992877\";\n\/* judgements_adsense *\/\ngoogle_ad_slot = \"0133843924\";\ngoogle_ad_width = 728;\ngoogle_ad_height = 90;\n\/\/-->\n<\/script><br \/>\n<script type=\"text\/javascript\"\nsrc=\"https:\/\/pagead2.googlesyndication.com\/pagead\/show_ads.js\">\n<\/script><\/div>\n<\/div>\n<div class=\"articlequoteleft\">\n<p>Members of the Appellate Tribunal also have the greater responsibility, in deciding appeals, they are not merely adjudicating on the issues, before them but they are in variably deciding on the fortunes of the assesses. Where as one wrong decision against an assessee may ruin his life and relegate him to the position of a pauper. On the other hand, if the decision is against the Government, it may affect the coffers of the Government to an extent of a drop in an ocean. Hon&#8217;ble Members also have a greater responsibility to the citizens of this country, because their decision also became a precedent to follow in other cases<\/p>\n<\/div>\n<p>(5) <strong>Additional evidence-<\/strong> As per Rule 29, of the Income-tax  (Appellate Tribunal) Rules, 1963, the parties to the appeal shall not be  entitled to produce additional evidence either oral or documentary before the  Tribunal, without the permission of Court. When ever additional evidences are  produced it has to be accompanied with application for production of additional  evidence stating the reasons for not producing the said evidences before the  lower authorities. If desired it may have to be supported with affidavit.\n<\/p>\n<p>(6) <strong>Bringing the legal heirs on record <\/strong>: It is duty of the assessee to bring  to the notice of the Tribunal to bring legal heirs on record by filing the  affidavit and necessary documents. It may be desirable to file the revised form  of appeal by bringing the legal heir. This will help the institution and  unnecessary adjournments can be avoided.\n<\/p>\n<p>(7) <strong>Authority letter and adjournments <\/strong>: Only the authorized representative  as per section 288 of the Income-tax Act, 1961 is competent to appear before  the Tribunal with proper authorization which is affixed by prescribed stamp.  Many times the adjournments applications are filed by the professionals without  filing proper authorization. It has been observed that many of the assessees  send the clerk or jamadar to take adjournments. W e must bear in mind that the  Tribunal is a Court and we cannot send the clerk to take an adjournment. It  will be disrespect to the Institution. It is desired that only the persons competent  to appear before the Tribunal may be sent even for an adjournment, with proper  authorization. An authorized representative who appears before the Tribunal has  to follow the Dress regulations as per Rule 17A of the Income-tax (Appellate  Tribunal) Rules, 1963.\n<\/p>\n<p>(8) <strong>Clubbing of appeals <\/strong>: When the same year appeal of  department and assessee is pending it is the duty of the assessee to inform the  registry to fix the appeals together. If the application is made in advance it will  help the Tribunal and unnecessary adjournments can be avoided. In cases where  earlier years appeals are pending if the issues are common it may be desirable  that earlier appeal may be taken up first and latter years will follow. In case  the latter years appeals are fixed and earlier years are not fixed for hearing  letter may be filed to the Registry to fix the hearing of earlier years along  with other appeals.\n<\/p>\n<p>(9) <strong>Change of address or name <\/strong>: Whenever change in address, or  change in name, whether it is assessee&rsquo;s  appeal or department the same may be informed to the Registry by filing an  application or if it is of the appeal of assessee it may be desirable to file  the letter with revised form. This will avoid the ex-parte decision of appeal  and unnecessary adjournments.\n<\/p>\n<p>(10) <strong>Figures in million<\/strong> : Most of us have studied in India, while  writing the date we follow the pattern of , day\/month\/year and the numbers in thousands, lakh, crores and  not in millions, by putting the comas in appropriate places will  help the courts and Income-Tax Appellate Tribunal to understand the figures in a  better way.\n<\/p>\n<p>(11) <strong>Citations <\/strong>: Whenever the case laws are cited  before the Bench it is always desirable to keep the citation and refer the case  laws. If we are referring the case laws reported in reporters other than ITR  and ITD we have to file the copies as the members may not have the facility of  accessing of case laws reported in other journals.\n<\/p>\n<p>Each adjournment costs the nation and it has to be paid from  the tax collected from the citizens, by following the rules and procedure and  by minimizing the adjournments, we will be helping the process of nation  building in a small way, let us make an honest beginning. <\/p>\n<\/p>\n<p>We should bear in mind that the Income -tax Appellate  Tribunal is the final fact finding authority. Assessee can file an appeal under  section 260A only on substantial question of law. Therefore, professionals who  represent the matters before the Appellate Tribunal has to put forward all the  facts so that the Appellate Tribunal will be in a position to decide the issue  in a very judicious way. <\/p>\n<\/p>\n<p>Members of the Appellate Tribunal also have the greater  responsibility, in deciding appeals, they are not merely adjudicating on the  issues, before them but they are in variably deciding on the fortunes of the  assesses. Where as one wrong decision against an assessee may ruin his life and  relegate him to the position of a pauper. On the other hand, if the decision is  against the Government, it may affect the coffers of the Government to an  extent of a drop in an ocean. Honourable Members also have a greater  responsibility to the citizens of this country, because their decision also  became a precedent to follow in other  cases.<\/p>\n<\/p>\n<p>Hon&rsquo;ble President of the Income-tax Appellate Tribunal Mr. G.  E. Veerabadrappa, is making all his sincere efforts to maintain the institution  as one of the finest institution of our country. He desires to have objective  suggestions from all stake holders before the Income-tax Appellate Tribunal let  us make an humble beginning with in our ability and capacity. Readers may send  their suggestions to the All India Federation of Tax Practitioners (E-mail: aiftp@vsnl.com) or Income -tax Appellate Tribunal Bar  Association (E-mail: manager@itatonline.org). <\/p>\n<\/p>\n<p>The role of the Bar in the administration of justice is no  less than that of the Bench. It has been therefore, rightly said that only a  good Bar makes for a good Bench. We have a great responsibility, let us work  together hand in hand and see that the Tribunal should retain its glory as one  of the finest institution of our country and a model for other institutions to  follow.<\/p>\n<\/p>\n<p>We wish all good luck to the Income-tax Appellate Tribunal  for rendering a quick efficient and speedy justice to the tax payers as done for  71 years, we hope all the stake holders who are concerned with Income-tax  Appellate Tribunal will make their sincere efforts to maintain its purity,  qualitative justice delivery system and achieve its motto of <strong>&ldquo;Sulab  Nyay and Satvar Nyay&rdquo;.<\/strong><\/p>\n<p>     Jai hind<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.itatonline.org\/blog\/wp-content\/uploads\/2008\/12\/ksa_sign.gif\" alt=\"ksa_sign\" title=\"ksa_sign\" width=\"97\" height=\"41\" class=\"alignnone size-full wp-image-57\" \/><\/p>\n<p> Editor-in-Chief <\/p>\n<\/p>\n<p> Reproduced with permission from the AIFTP Journal, January 2012<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On the occasion of the &#8220;Foundation Day&#8221; of the Tribunal, the author ponders over what can be done to improve the functioning of the Tribunal. Using his vast experience, he makes a check-list of the known problem areas which invariably result in adjournments &#038; delays. The author implores professionals to be proactive in ensuring that speedy justice is delivered to the assessees. The author also gently reminds the Hon&#8217;ble Members of the immense power vested in them to do justice to the parties<\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/blog\/so-you-want-to-improve-the-tribunals-functioning-follow-this-check-list\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[3],"tags":[],"class_list":["post-586","post","type-post","status-publish","format-standard","hentry","category-judiciary"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/blog\/wp-json\/wp\/v2\/posts\/586","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/blog\/wp-json\/wp\/v2\/comments?post=586"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/blog\/wp-json\/wp\/v2\/posts\/586\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/blog\/wp-json\/wp\/v2\/media?parent=586"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/blog\/wp-json\/wp\/v2\/categories?post=586"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/blog\/wp-json\/wp\/v2\/tags?post=586"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}