Section 255 of the Income-tax Act, 1961 - Appellate
Tribunal - Procedure of - Practice note for hearing appeals & Applications
fixed before ITAT Allahabad Bench, Allahabad
ITAT's practice note,
dated 1-1-2013
Appellants,
Respondents and all other concerned are hereby informed that, in exercise of
powers vested in the Income Tax Appellate Tribunal under sub-section [5] of
section 255 of the Income Tax Act, 1961, it is directed that appeals and
applications fixed before the Income Tax Appellate Tribunal [ITAT), Allahabad
Bench, Allahabad will be heard through Video Conferencing by the Members of the
ITAT as may be nominated by the President, ITAT from time to time sitting at
ITAT, Delhi Benches, Delhi. This system of hearing through Video Conferencing
will be referred to as 'E-Court'. For the purposes of E-Court, detailed
Regulations along with Do's, Don'ts and Forms for use under these Regulations
are framed and enclosed herewith for compliance by all concerned.
Regulations
Regarding Hearing of Appeals by Video Conference:
There
shall be no change in the present procedure of filing, scrutiny, hearing and
disposal of appeals except modifications stipulated below:
(A)
Notifying hearing of appeal by Video Conferencing:
1. The President may, by notification issued
from time to time, direct that appeals pending before any Bench of the Tribunal
shall be heard in addition to hearing in open court and at the option of the
parties to an appeal or appeals, through Video Conferencing, by members of the
same Bench or members of other Benches, sitting in any other
place/Bench/Benches of the Tribunal.
2. For the purpose of E-courts, the Original
Bench (OB) shall be the Bench where the appeal is filed or the Bench where such
appeal is to be heard in ordinary course. Similarly the bench in which the
appeal is fixed for hearing through video conferencing shall be referred to as
E-Bench (EB).
3. Necessary infrastructure shall be created and
maintained at OB as well as at EB so as to carry out the proceedings for
hearing appeals through video conferencing.
(B)
Procedure prior to hearing of appeal by video conferencing:
1. In the notice of hearing, the place of
hearing will be mentioned which will be the place of the Office of the OB or
such other place within the same city. The notice of hearing shall also specify
the place of EB.
2. Along with notice of hearing, a note duly
signed by the Assistant Registrar will be enclosed, in which it will be clearly
mentioned that hearing will take place at OB/EB through video-conferencing. The
same shall be as per Annexure-A annexed hereto. In case the assessee or
the Department does not want the case to be heard through Video Conferencing,
he/they may intimate the registry within a week. The form of such intimation
may be as per Annexure-B.
3. The cases other than in which the Annexure -
B is received from either of the parties will be considered for hearing by the
EB. These cases will be marked as EB and will be kept separately.
4. Thereafter, original files in duplicate shall
be sent by the office of OB to the office of the EB. Prior to sending the
original files, the OB shall create a duplicate copy of the file to be kept
ready for the use at the time of hearing by the office of OB, for making office
notings/directions etc.
5. One hour before the scheduled time of hearing
on a given day, the Bench Clerks will be present in the EB and OB along with
the files fixed for hearing for that day and ensure that electronic screen etc.
are functioning well before the scheduled time of hearing.
6. Paper Book meant for the members of the
E-Bench are to be filed at the place of OB as per existing Rules. However, it
is advisable to file the same well in advance to ensure that they are available
at EB on the date of hearing.
7. Existing rules do not provide for filing of
any loose paper/document at the time of hearing which will be strictly followed
in case of EB hearing. In case parties are relying on any un-reported
judgments, a copy of the same has to be given to the Bench Clerk at OB who will
immediately after hearing forward the same to the members of the EB.
(C)
Procedure at the Hearing of Appeal by E-Bench:
1. The same practice as is being followed by the
Bench in hearing appeals in open court will be followed when the appeal is
heard through Video Conferencing, as there is no difference in procedures
except that the Bench and Bar are at different places connected electronically.
2. Without prejudice to the generality of what
is stated above, the following procedure shall be adopted when the hearing of
appeals takes place through Video Conferencing.
3. Bench Clerks sitting at EB and OB will make
the entries in the order sheet simultaneously. In case of discrepancy in
recording the order sheet at EB and OB, the entry in order sheet maintained at
EB shall prevail as it will be signed by the Members. At the conclusion of
hearings for the day both Bench Clerks will match the entries of the order
sheets and discrepancy if any shall be rectified according to the order sheet
of EB and parties may be informed accordingly.
4. As per the existing Rules, additional
evidence if any, to be filed by the parties has to be in the form of separate
paper book which will have to be strictly followed as no loose documents can be
accepted at the time of hearing, except with the permission of the Members of
Bench subject to no objection by the other party.
5. In the concluded cases, if EB wants any
clarification from either party then the same will be listed for rehearing
before EB and will be heard in the like manner as adopted in regular course
except such hearing will take place through video conference.
6. If the EB thinks fit to examine any witness
necessary for deciding appeal before it, the same shall be done by Video
Conferencing and the procedure for hearing appeal shall mutatis mutandis
apply to recording of such evidence .
7. The fact regarding conclusion of hearing will
be duly recorded in the file both at the OB as well as at EB, by the concerned
Bench Officers of both the Benches.
8. The Registry will ensure that the order once
it is signed by both the Members is put on the Net on the same date which will
serve the purpose of pronouncement in Open Court as order will become
accessible to public.
9. The pronouncement of the orders by the EB
will be done by Video Conferencing and such pronouncement shall be done in the
same manner as the hearing of appeals by the EB.
10. The same procedure will apply to miscellaneous
applications and stay applications also.
11. Within the frame work of the procedure referred to
above, the EB will be at liberty to adopt its own procedure depending upon the
circumstances prevailing at the time of hearing of such appeal. The EB shall
ensure that such procedure affords reasonable opportunity of being heard to the
parties.
(D)
Miscellaneous Regulations
1. Since proceedings before EB are not being
recorded nobody will be entitled to ask for replay/copy of the proceedings.
However, certified Copies of record can be issued to the parties on their
application as per existing rules.
2. The records and record of the proceedings
before the EB shall be maintained in the same manner and for the same period as
the records are being maintained by the Tribunal of appeals which are heard in
open court.
3. Certified copy of the order passed by the EB
shall be issued to the parties by the OB in the same manner as orders of
Benches are issued when appeals are heard in open court.
4. The President by notification issued from
time to time, nominate members of the EB from and out of the existing members
of the Tribunal. Such nomination shall be in accordance with the provisions of
the Income Tax Act, 1961.
5. If any party who earlier has submitted Annexure
-A, later on wants to get its appeal decided through E-court then he can submit
fresh request as per Annexure -C and after obtaining no objection from
other party the appeal will be listed for hearing before E-court.
Annexure - A
Draft
note to be signed by Assistant Registrar and to be enclosed with notice of
hearing.
It
may please be noted that hearing of the appeal / application will take place at
e-Bench located at
..............................
through
video conferencing. In case the assessee does not want the case to be heard
through e-Bench he may intimate the registry within a week from receipt of this
notice. In case no option is received, the hearing shall take place as notified
above.
Assistant
Registrar
Annexure - B
Form
for not opting for hearing of appeal through Video Conferencing.
From
: The Assessee or A.R of the Assessee / DR
To
: The Assistant Registrar of the concerned Bench.
Ref:
ITA No..................................
..............................................vs............................
With
reference to the above, I do not wish that the hearing of the above appeal
should take place through Video Conferencing.
Yours
faithfully
ANNEXURE
- C
INCOME
TAX APPELLATE TRIBUNAL, MUMBAI
The
Assistant Registrar,
Income
Tax Appellate Tribunal,
..............................
Sub
: Withdrawal of Annexure B & option for hearing through E-court.
Ref:
ITA No. ______________ ...... Vs. ……….
I/We
had submitted Annexure B opting out for hearing before E-court vide letter
dated _________ Now I/We withdraw Annexure B & give my/our option for
hearing of captioned appeal through E-Court. Permission may granted and needful
be done.
Thanking
you,
Yours
faithfully
Copy
to:
1.
Respondent/Appellant with a request to give their consent or objection as the
case may be within a week of receipt of this letter.
Annexure - D
MEMORANDUM
OF E-HEARING AT ORIGINAL BENCH
Original
Bench at ________________
E-Bench
at ________________________________
Date
on which files sent to E-Bench ________________
Dates
of adjournments sought by assessee or revenue with signature of the AR on the
fresh date granted ___________________________
Documents
sent by e-mail to E-Bench with date and time ________________
Date
on which case is finally heard ________________
Stamp
of hearing with Name of AR and DR ________________
Date
on which order finally pronounced at EB ________________
Date
on which file received back from E-Bench with the requisite number of copies of
orders. __________________
Declaration
by the BC at OB that all the documents including POA etc. have been received
back in original from the EB.
ANNEXURE
- E
MEMORANDUM
OF E-HEARING AT E- BENCH
Original
Bench at ________________
E-Bench
at ________________
Date
on which file received from Original Bench ________________
Date
on which P.B received from Original Bench ________________
Dates
of adjournments sought by assessee or revenue ________________
Documents
received by e-mail from original Bench with date and time ________________
Date
on which case is finally heard ________________
Stamp
of hearing with Name of AR and DR ________________
Date
on which order finally pronounced ________________
Date
on which the order is uploaded ________________
Date
on which file sent back to Original Bench with the requisite number of copies
of orders________________
Declaration
by the BC at EB that all the documents including POA etc. have been sent back
in original to the OB.
ANNEXURE
-F
Order
Pronounced by EB at………………on………………..BY
|
JM
|
AM
|
Persons
Present at OB at …………………..on………………
For
Assessee:……………….
For
Department……………….
DO's
1. File your appeals normally at the Office of
ITAT in your place as prescribed in the Rules.
2. When a notice of hearing comes with
communication of hearing by E-Bench, reply immediately in case E-hearing was
not acceptable.
3. File paper book, copies of orders etc., at
least 15 days before the scheduled day of hearing.
4. Please note that there is no change in the
rules, procedures or protocol in E-hearing.
5. Present at the place of Original Bench only.
6. While arguing the case, look at the screen i.e.,
at the Members of the E-Bench.
7. Speak clearly. Make your submissions normally
as if you are in the Court Room.
8. Maintain decorum and silence in the Court
Room.
Don'ts
1. Do not delay in sending Annexure-B in case
you do not want E- hearing.
2. Do not delay filing paper book or other
documents /orders till the last moment, including the Power of Attorney/
Authorization.
3. Do not look at the Camera while arguing your
case.
4. Do not shout, as the audio spoils the clarity
in your speech.
5. Do not enter into/entertain cross talk in the
Court Room.
6. Do not worry about camera angle. The
technical aspects of presentation is taken care by Office.
7. Do not submit any documents at the time of
hearing. If required, take leave of the Members and follow the instructions
given.
8. Do not seek adjournments, unless absolutely necessary.
9. Do not appear at the place of E.B. No
personal hearing shall take place at the place of E.B.
■■
No comments:
Post a Comment