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Appearing before an Adjudicating Authority, Appellate Authority, or Tribunal is not merely a matter of legal representation; it is a reflection of preparation, professionalism, court etiquette, and effective communication. A well-prepared representative not only strengthens the client’s case but also creates a positive impression before the forum. Success in appellate proceedings depends as much on understanding the law and facts as on the manner of presentation, conduct, and strategic handling of the matter. The following practical aspects serve as a useful guide for effective representation before appellate forums.

  • Knowledge about the law on a particular matter
  • Understanding of the facts of the case
  • Wearing a black coat except summer season April to August → Dress code is prescribed for ITAT representation
  • Spoken words are more expressive & have more value than written literature
  • Know & understand Adjudicating / Appellate authority → by reading his/her previous judgements
  • Visit the location of Forum before actual date if feasible to familiarize the place
  • Check for judicial decisions not considered earlier
  • Advisable to have printed copies of judicial decisions
  • Prepare a summary of entire case in about 3 to 4 pages & also short notes
  • Meeting the Superintendent possibly the Adjudicating Authority / Appellate authority may be advisable
  • While addressing it is advisable to address the authority as “Sir” or any respectful salutation/title that is customary

In case matter listed before Tribunal

  • Meeting the Court Master before Tribunal commences may be advisable. Meeting departmental representatives will also help.
  • Members on the Bench should be addressed as “My Lord” or “Your Honour”.
  • Stand whenever the member of Bench enter or leave the Courtroom & bow your head to acknowledge them.

General Etiquettes:

  • Audio/ video/ photography is not allowed
  • Usage of Mobile phones is prohibited
  • Sitting with crossed legs considered as disrespectful

Methodology to represent varies with the type of hearing

Early hearing

  • It is important to clearly illustrated the reasons for early hearing

Clubbing or Tagging

  • Similar matters may be prayed to be clubbed for hearing

Condonation of delay

  • The applicant will have to furnish the reasons that account for delay
  • Application should be supported by an affidavit & other documentary evidence to substantiate the reasons adduced
  • Condition is not a matter of Right. Sometimes costs are imposed by the Tribunal & Court for entertaining condonation application

Regular hearing

  • There are no limitations as such on time for presenting the arguments at regular hearings
  • Submit your own case facts and present your arguments and then give reference to case laws which you are relied upon
  • Speak slowly, softly and clearly
  • Satisfactorily address the question raised by Adjudicating / Appellate Authority and not to launch a counter question or debate over it
  • Each ground should be submitted and supported with facts and or law
  • Never interrupt an Adjudicating Authority / Appellate Authority
  • If matters are heard partly before then it is important to summaries the submission made in previous hearing
  • CA should always keep all the relevant documents, statutory provision, circular and case laws which he intends to rely upon

In conclusion representation before appellate forums demands a blend of technical competence, procedural awareness, and professional decorum. While substantive legal arguments remain the backbone of any case, effective advocacy is equally shaped by preparation, respectful conduct, and clarity in communication. A disciplined and thoughtful approach not only enhances the credibility of the representative but also contributes significantly to the efficient administration of justice.

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I am a Practicing Chartered Accountant. Partner at Motilal & Associates LLP. Professionally engaged in Direct and Indirect Taxation, Audit and also an Author, Poet, Cartoonist, Caricaturist, you tuber. I authored books named - Have a Wonderful Day, Living is an Art, 40 Rules to become an Achieve View Full Profile

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