ITAT being the Mother Tribunal, may impress other Tribunals to follow the good example set by ITAT. It is also desired that whenever a new Member is appointed,they may be provided the material which may contain code of ethics, guidance to be kept in view by the Members of the ITAT while drafting orders, conventions for Members of the ITAT etc
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Category: Procedures/Guidelines
CBDT To Examine ‘Perverse’ Orders Of ITAT And Evaluate Performance Of Counsel
The CBDT has directed the formation of a committee consisting of high-ranking officials who will inter alia examine “perverse and irregular” orders of the ITAT and cases where the submissions of the DRs have not been recorded by the ITAT. These will be taken up by the CBDT with the President, ITAT/ Ministry of Law. The CBDT has also called for information relating to the performance of standing counsel as to the number of cases decided in favour of, and against, the department
Informal Meeting With Justice (Retd) P. P. Bhatt, The Hon’ble President Of The ITAT
The Office bearers had requested the Honourable President to visit the Library of the ITAT Bar Association.This suggestion received prompt attention and on 27-11-2018, the Honourable President along with the honourable Vice Presidents, Mr. G. D. Agarwal, Mr. Pramod Kumar and Mr. G. S. Pannu, visited the library and interacted with all the members present
Download New Forms 36 & 36A For Filing Appeal & Cross-Objection To The ITAT
The CBDT has amended the Income Tax Rules and prescribed new Form Nos. 36 and 36A for filing an appeal and cross-objection, respectively, to the ITAT. The new Forms are available for download in word format and pdf format
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
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Posted in All Information, ITAT related, Others, Procedures/Guidelines, Supreme Court/High Court related
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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
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