ITAT Guideline for expeditious hearing of cases referred to Special Benches & Third Members

Doshi Accounting Services Pvt Ltd Vs DCIT (ITAT Ahmedabad) Hon’ble ITAT formulates the following guidelines with a view to ensure the expeditious hearing of cases referred to Special Benches and Third Members: (a) Wherever special benches are constituted, the special benches shall, as far as possible, commence hearing within 120 days of the benches being constituted. In the cases in which the respective bench is not in a position to commence hearing of the matter within 120 days for any specific reason, e.g. directions of the Hon’ble Court above or blocking the hearing awaiting decisio...