GENEARL TERM USED BEFORE TRIBUNAL

[Bharat Kumar Rajpurohit]

1.   What is tribunal?

The tribunal as distinguished from the court, exercise judicial power and decides matters brought before it judicially or quasi-judicially, but it does not constitute a court in technical sense.
Tribunal is part of central government.
Reference: SC Engineering Mazdoor Sabha-Hind Cycles Ltd.

2.   Who will be deciding cases in tribunal?

In court the matter decided by honorable judges but in tribunal cases are decided by honorable member in tribunal.

3.   Type of members in ITAT?

There are two type members in ITAT one is Judicial Member called as JM and another is Accountant Members called as AM. The members are appointed by central government having required qualification and experience. The Central government invites application for this post as manner prescribes.

4.   What is "Bench"?

It is combination of one or two or three members. Every case in tribunal is allocated to separate bench to hear matter .Generally it will be combination of two members but in small cases it can be seen as one member. In complex issue the matter can be hear by three members in bench or by special Bench.
"Benchs" are  called in name of like A Bench, B Bench and Etc.

5.   Is the members are fixed in Bench?

The bench is constituted by order of president of ITAT. It is generally have monthly schedule to fixed members for each bench. The Bench members are rotated in next constitution of Bench.
6.   What is meaning of Constitution in Tribunal.

In Specified schedule, a constitution of bench is made. It reveals about bench combination of members and schedule date for hearing. It also reveals that which members will do chamber work and which will hear the cases.

7.   What is meaning of chamber work?

Chambers work means on that day member will not be in bench he will be in own room and will write order of cases which are heard earlier.

8.   What is meaning of Board?

Board means a weekly schedule of cases of which will heard in tribunals. It shows name of cases and date of hearing. Generally it is issued in Friday evening and it can be downloading from itat.nic.in or itatonline.org
It also show appeal no. just like    ITA No. : 1217/Mum/2014

9.   What is meaning of DR?

DR is Short form of Department representative. Some DR is regular and Some DR are comes from routine duties. Regular DR has good experience of arguing cases and casual DR has less experience