The Income Tax Appellate Tribunal (ITAT), Delhi Benches, has issued a circular revising its Standard Operating Procedures (SOPs) for sending hearing notices. This change, approved by the ITAT President and based on a Case Management Committee meeting on July 7, 2025, aims to modernize communication by leveraging technology. Under the new procedure, a physical notice will be issued only for the very first hearing of a case. For all subsequent hearings, it is the responsibility of the counsel or the party-in-person to check the ITAT website, where the next hearing date and daily orders will be displayed. There are limited exceptions where a physical notice will still be sent, such as when a bench is not functioning on a scheduled date or if the bench specifically directs the registry to issue one. The circular also mandates the use of electronic notices. For cases where an email address is provided in the Memorandum of Appeal, the parties will be informed of all subsequent hearing dates electronically, enhancing the efficiency of the notification process. This new procedure is now in effect across all Delhi Benches.
Income Tax Appellate Tribunal, Delhi Benches, New Delhi
01st, 02nd & 03rd Floors, Tower-B, World Trade Centre, Nauroji Nagar,
New Delhi — 110 029
id-central.delhiPitat.nic.in
F.No. 31/AT/Jud. Adm./Central/Del/2025-26 | Dated the 25th July, 2025
CIRCULAR
Sub: SOPs for sending notice to the parties for hearing of cases before the Bench of ITAT
The procedure of issuing hearing notices in respect of Appeals/Cross Objection etc. has been elaborated in detail in Chapter X of the Office Manual of the ITAT.
2. Since publication of the Office Manual, many technological developments have taken place. Considering the new developments, in the 3rd meeting of the Case Management Committee, comprising of Hon’ble President, ITAT and all Zonal Vice-Presidents, held on 07.07.2025, it has been decided that since now the next date of hearing of the case is indicated on the ITAT Website and also in the relevant daily orders uploaded on the website, there is no need, as such, for issuing physical notice of next date of hearing on each and every occasion.
3. Per established procedure, the physical notice shall be issued to the parties only on the first occasion so as to notify them about the institution of the case and first hearing thereof. Once the counsel of the parties or party-in-person have put in their attendance before the Tribunal, it becomes their responsibility to regularly monitor the proceedings in all respects, including that of next date of hearing and attend the proceeding accordingly.
4. In addition to the notice of first hearing, the physical notice shall be issued only in the events of (i) Bench not functioning on the schedule date of hearing and the matter being adjourned to some other date and/or (ii) when the Hon’ble Bench, feeling expedient to do so in any specific case, directs the Registry to issue physical notice to the parties.
5. It was further decided that since now the Memorandum of Appeal has provision for mentioning the E-mail Id of the parties, they shall also be intimated about next date of hearing electronically, on all occasions, wherever the email addresses are available.
This issues as per approval of the Hon’ble President, ITAT.
Sd/-
(Manoj ashyap)
Assistant Registrar
Copies for information and further necessary action to :-
(i) IT Cell Delhi for uploading on the official website of the ITAT.
(ii) All Benches with a request to share it with the respective Bar Associations and Departmental Representative offices and also to display the same on the notice board.
Assistant Registrar
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