The Miscellaneous application of the assessee was heard on 14 -2 -2020 and it was listed for further hearing on 28-2 2020. However on 28 -2 -2020 the natter was not shown in the cause list . On enquiry it was informed that the matter was listed on 21 -2 2020 and the matter was dismissed on 27 -2 -2020 . The petitioner filed writ petition before the High Court and contended that the petitioner did not get adequate and fair opportunity to represent the case and the petitioner was under bonafide belief that his case will be take up on 28 -2 -2020 as pronounced in the Court on the last date of hearing , i.e .on 14 -2 -2020 . Allowing the petition the Court directed the Tribunal ton hear the miscellaneous application afresh . The Court also observed that non -publication of daily order sheets and revised cause list on the website by the ITAT results in inconvenience to the litigants in general and to the lawyers in particular . The Court also directed the Appellate Tribunal to upload the daily order sheets and revised cause list on its website . System in this regard be put in place by the ITAT , if not already there as expeditiously as possible , preferable within three months . (WP No. 6370/2021 & CMAPPL .2030 / 2021 dt 23 -7 2021 )
Ankit Kapoor v. ITO ( 2021 ) 205 DTR 21/ 322 CTR 208/ ( 2022) 440 ITR 386 ( Delhi ) (HC)
S. 254(2)): Appellate Tribunal – Rectification of mistake apparent from the record-Duties – High Court directed the Appellate Tribunal to upload the daily order sheets and revised cause list on its website – System in this regard be put in place by the ITAT , if not already there as expeditiously as possible , preferable within three months [ S. 253 , 254(1), 255 , , ITAT Rules ,1963 19, 20Art . 226 ]
The Procedure of updating Order Sheet of All Assessment & Appeal Proceedings whether Faceless or Physical should be made Compulsory for better Transparency. ???