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Case Law Details

Case Name : Doshi Accounting Services Pvt Ltd Vs DCIT (ITAT Ahmedabad Special Bench)
Appeal Number : ITA No 1285/Ahd/2012 and 1822/Ahd/2014
Date of Judgement/Order : 26/12/2018
Related Assessment Year : 2007-08 to 2008-09
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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 decision of a higher judicial forum, it shall record the reasons, in brief, for delay in commencement for hearing. Sincere endeavour shall be made for expeditious disposal of Special Bench cases.

(b) It is only in exceptional circumstances that the adjournment may be granted, at the instance of the either party, in Special Benches and Third Member cases, and the hearing of such matters should be scheduled by the registry in due consultation with both the parties. Even when adjournment is granted, it shall not be generally granted beyond 30 days. The learned representatives at the bar are expected to extend their cooperation in this regard. It goes without saying that the intended results in this regard can only be achieved with sincere endeavour and cooperation of all the stakeholders.

(3) The above guidelines shall also be followed with respect to Third Member cases, and the Registry will take up the matter with the respective benches, for scheduling the hearing, in terms of the above guidelines.

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