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)<\/p>\n
Ms. Arati Vissanji, President of the ITAT Bar Association, pointed out that the proposed Form 36 is comprehensive. She, however, cautioned that the restriction placed on the number of words in sr. no.14 of the proposed form may be difficult to comply with in all cases.<\/p>\n
Mr. Y. P. Trivedi, Sr. Advocate, Former member of Parliament, welcomed the requirement in serial No. 11 of the proposed form to state the \u2018Total amount payable in respect of disputed items\u2019. He explained that this will help the legislature to know the amount of the quantum of the tax in dispute in litigation pending before the tribunal at any point of time.<\/p>\n
Dr. K. Shivaram, Sr. Advocate, welcomed the requirement in serial number 14 with regard to stating the the statement of facts. He opined that this will help the Tribunal in deciding the matter and also it would assist the high court in ascertaining the facts of the case. <\/p>\n
He also opined that the information stated in the new form would assist the Tribunal in digitalising its records. <\/p>\n
He suggested that it is desirable if the relevant statutory provisions (sections) which are in dispute are also provided along with Grounds of Appeal at sr. No. 15. <\/p>\n
A tabular chart setting out the proposed amendments is set out below. <\/p>\n
All taxpayers and tax professionals are requested to give their comments and suggestions on the proposed amendments. <\/p>\n