Minutes of Meeting Held With Hon’ble President On 15.04.2011

Minutes of the Meeting held on 15.04.2011 between Shri. R. V. Easwar, President of the Income Tax Appellate Tribunal, and the ITAT Bar Association, Mumbai


Response / Decision

1. During vacation periods, as for instance, summer, diwali, adjournment applications may kindly be considered liberally

Accepted except for stay granted and   early hearing matters

2. When applications for adjournments are made in advance before the Benches are constituted, the adjourned dates may kindly be given shortly after the filing of the  application

Accepted.  This was also being done earlier. However, assessees and their authorised representatives should inform the departmental representatives in this regard

3. If a Bench does not function, fresh notices may kindly be issued for the adjourned dates

This matter is under consideration

4. The Practice Note dated 22-2-2011 covers only cases of change of address. The same may kindly be made applicable to other cases also as for instance, death of an assessee, change in name of company, etc

Accepted. A further Note shall be issued stating that the same procedure shall apply in these cases also

5. Nowadays, the dates of hearing are being given along with the acknowledgements for filing the appeals Will fresh notices of hearing be issued prior to the said dates of hearing?

The acknowledgement, defect memo and notice of hearing are contained in the same sheet.  No fresh notice shall be issued

6. The constitution of the Benches is being given for two weeks.  It is requested that early in the second week, the Benches not functioning in the ensuing week or two may kindly be intimated.

On the Monday of the second week, the Board for the next two weeks shall be constituted

7. If a Bench feels that certain matters are time consuming and the later matters on the Board may not reach, the Board may kindly be discharged


8. On a date when a case is fixed for hearing before a Special Bench and if the  Hon’ble Members are also to sit on Division Benches, as soon as it becomes clear that the Special Bench matter is to go on, the Division Bench matters may kindly be adjourned


9. If a Bench feels that a matter is to be decided ex-parte, the same may please be  taken up at the end after hearing the matters of the authorised representatives who are present in the Court


10. The list of cases pending before the Special Benches and their dates of hearing all over India may kindly be intimated or may be put up on the official website of ITAT

This information is put up on the official website and shall be updated frequently (click here)

11. Is the present practice of hearing international tax matters only before the L Bench, to continue?

This practice shall be continued for the present

12. Are Transfer Pricing matters to be heard by the L Bench or by the regular Benches?

This matter is under consideration

13. All the decisions pronounced are not hosted on the official website of the ITAT

Most decisions are hosted on the official website. Some decisions remain due to certain difficulties which are being looked into

Note: These Minutes were approved by the Hon’ble President on 02.05.2011. The earlier Minutes dated 10.11.2010, 18.01.2008 & 03.04.2007 are also available.

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