Complete work & hearing in office hours except in occasionally Circumstances: ITAT

Shri Shanmugam Senthilkumar Vs ITO (ITAT Chennai) ITAT, Chennai advice to CIT ( Appeals) to Complete the work and hearing in office hours except in occasionally Circumstances hearing the appeals and making the tax practitioners, advocates and Chartered Accountants to wait till 9 PM to 10 PM on daily basis has to be avoid. Late Night hearings by CIT (Appeals) Reduces Efficiency Resulting in to Misleading Order’s. It is brought to the notice of the Tribunal that the present incumbent of the CIT(Appeals) was making to wait the tax practitioners, Advocates and Chartered Accountant till 9 PM or 1...