Minutes Of Meeting With Hon’ble President, ITAT, on 18.04.2012

Minutes of the Meeting held on 18.04.2012 with the Managing Committee of ITAT Bar Association Mumbai


Issues & Suggestions

Response / Decision


Nowadays, the dates of hearing are being given along with the acknowledgement for filling the appeals. Notices of hearing may kindly be issued prior to the said dates of hearing.

Having regard to the fact that the Acknowledgement-cum-Notice of hearing issued at ITAT, Mumbai gives the date of hearing almost in the next year; the Benches will not dispose off any ex-parte order for non-appearance without the issuance of the second notice of hearing.


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

If any Benches do not function as per the Constitution released on Wednesday, the next dates of hearing of the adjourned cases will be given by the same Friday and the same will be available on the Net. The delay that presently taking in this regard will be avoided.


Sometimes, the Registry is not accepting Stay Applications, letters, etc.  They may kindly be instructed that they are not entitled to do so.

The Registry will not reject any Stay Applications, letters, etc. for being entertained except when the appeal itself is defective.


Following appeals may be taken up for early hearing if an application is made by an assessee or the revenue.
1) Covered matters
2) Appeals against orders under section 263.
3) Appeals of senior citizens aged above 70 years.
4) Appeals against orders passed ex-parte by CIT(A) etc.

The assessees or their counsels may make an application of all these stated appeals before the President / Vice President so that an early hearing is granted.  Even the Revenue is also entitled to seek an early hearing if the application is in respect of these categories of cases.


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 ensuring week or two may kindly be intimated.

This request is not acceded to for the time being.  But it shall be ensured that the Constitution is released by Wednesday evening under normal circumstances.


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.

Normally all Benches are following this system in day-to-day hearing.  Any specific lapse may be brought to the notice of the undersigned.


On a date when a case is fixed for hearing before a Special Bench and if the Honourable 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.

The President / Vice President / Presiding Officer of the Special Bench will pass instruction to the Assistant Registrar as to the functioning of the affected Division Bench by 11.00 am or 11.30 am on the same date of hearing.


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 authorized representatives who are present in the Court.

All the Benches are following this practice of taking up the ex-parte matter at the end.  Any specific instruction of deviation may be brought to the notice of the Vice President or the President.


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

The assessee’s counsel should send the application seeking adjournment in advance and the Vice President will consider such application sympathetically.


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.

The assessee’s counsel should send the application seeking adjournment in advance and the President / Vice President will consider such application sympathetically.


When a matter has been referred to a Third Member, this should be intimated to the parties concerned along with copies of the orders of both the dissenting Members.

Henceforth when once the Third Member is appointed by the President, copies of the dissenting orders must be served upon the parties.  The present system of issuing them at the time of first notice will accordingly be modified.

(G. E. Veerabhadrappa)
Mumbai, Dated 20th April 2012

Copy to:

(1)All Members of ITAT
(2)Assistant Registrars of ITAT
(3)ITAT Bar Association Mumbai

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