ITAT Mumbai To Resume Physical Hearings, On Experimental Basis, With Effect From 7th December 2020

Re: Resumption of physical hearings, on experimental basis, in the Income Tax Appellate Tribunal, Mumbai benches, with effect from December 7, 2020

In connection with the above, in the light of the discussions with and feedback from all the stakeholders and as Hon’ble Bombay High Court has also started functioning in the physical mode in a limited manner, the Income Tax Appellate Tribunal Mumbai benches intend to resume physical
functioning, on an experimental basis and in a limited manner, with effect from 7th December, 2020.

2. During the week beginning 7th December 2020, A and B benches will function in the physical mode, and in the subsequent week, i.e. week beginning 14th December, 2020, C and D benches will function in the physical mode. In the light of the experience gained from functioning of the physical courts in these two weeks, a call will be taken regarding modifying the functioning of physical courts, as may be considered expedient and necessary from time to time.

3. All the persons whose cases are listed in these two weeks, before A and B benches (first week) and C and D benches (second week) and, in the event of their being willing to participate in the physical courts, may send their consents latest by the preceding Friday evening 4 pm. These requests can be sent on emails to vps.mumbai@itat.nic.in or mumbai.benches@itat.nic.in, or hand delivered physically in the office of the Assistant Registrar (Judicial). A copy of all such requests should be marked to the CIT(Admn) in the office of the Departmental Representative, ITAT, Mumbai. The email ID of the CIT(Admn) is mumbai.cit.itat.admin@incometax.gov.in. In addition to the cases listed for hearing before A and B benches in the first week, and C and D benches in the second week, all other cases fixed in these benches in the month of December 2020, in respect of which physical hearing is requested for
by the parties, will also be taken up in the week in which respective physical benches are functioning.

All other benches will continue to function through the virtual mode

4. The detailed Standard Operating Procedure of the physical court, which will be followed in the functioning of physical courts, is attached herewith. All the stakeholders are requested to scrupulously comply with the SOP and take all such measures as possible to minimize health risks in the Covid pandemic days.

5. All the cases, which are fixed for hearing in the week in which the respective benches are functioning in physical mode and in respect of which no consent for physical hearing is received, will stand adjourned to such dates as the respective benches may deem fit, and these adjourned dates of
hearing will be intimated through public notice on our official website, i.e. www.itat.gov.in. The tentative cause lists of A and B benches, for the week beginning 7th December 2020, and of C and D benches, for the week beginning 14th December 2020, are enclosed herewith, but these cause lists are subject to amendments, if any, on account of adjournments, consolidations and of early hearing being granted for the appeals. As a one time relaxation, in the first week of functioning of physical courts,
requests for physical hearings will be entertained upto preceding Monday evening, for the cases fixed on Wednesday and Thursday. The cause lists for physical hearings, in the light of consents received, will be uploaded on our website by preceding Friday evening 6 pm, and supplementary lists, if any, preceding Monday evening 6 pm.

This issues with the approval of Hon’ble President.