Background: – With a view to make appeals process-compliant and to ensure acceleration in the process of dispensation of justice, the Income-tax Appellate Tribunal (the Tribunal)1 has proposed to devise a new system for appeal filing and fixation.
Key Features :- The key features of appeal filing and fixation procedure to be introduced through the new system are highlighted below:
- A computerised receipt (in a standard format) would be issued at the time of filing of appeal at the Tribunal and a copy of the set of appeal papers would be immediately dispatched to the Respondent.
- If Counsel’s Power of Attorney and his e-mail address are filed alongwith appeal forms, a copy of notice would also be sent to the Counsel. Further, the name of the counsel would also be included in the cause list.
- Going forward, appeals filed would get automatically listed for hearing on the 60th day from the date of filing.
- If the appeal is on small issues or if it is otherwise covered by the decision of the Tribunal, High Court or Supreme Court an attempt would be made to dispose off the same on that very day. In the event of either parties wanting to file detailed documents/evidence in support of their contentions then the Tribunal would fix a suitable time for hearing.
- The effort is being made to have the Miscellaneous Applications fixed for hearing within a fortnight of their filing. Any delay in this regard may also be brought to the kind notice of the Tribunal.
- The cause list would be made available on the internet including the list for Fridays and pronouncements.
- Tribunal orders would be available on the internet for a limited period of 30 days without a fee. The said orders may be downloaded as and when desired. After the 30th day, such facility will be available on payment of a stipulated fee.
- Efforts will be made to serve the orders within 30 days of pronouncement. In case the Bar members do not receive the order in this time frame, they may inform the Vice President. Presently, this exercise is on an experimental basis, and, therefore, the Hon’ble President, the Senior Vice President and the Vice President have all solicited further suggestions from the Members of the Bar Association so as to improve the coverage and efficiency of this exercise.
Our Comments
This is indeed a welcome change in the appellate procedures at the Tribunal and is likely to significantly impact the way appeals are being filed and disposed off presently. The automatic listing of appeals in 60 days is likely to benefit quicker disposal of cases which are covered by favourable rulings of the Tribunal/High Court/Supreme Court.
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Letter issued by the Income-tax Appellate Tribunal Bar Association at New Delhi
INCOME TAX APPELLATE TRIBUNAL BAR ASSOCIATION
10 TH FLOOR ITAT PREMISES, LOK NAYAK BHAWAN, KHAN MARKET, NEW DELHI-110003
Sub: New procedure for filing of appeals
The Tribunal has devised a new system for appeal filing and fixation.
Henceforth for all appeals which are filed a computerized receipt would be issued as per form annexed. This receipt would contain the rudimentary particulars of the appeal such as the name and address of the appellant, the year to which appeal pertains, the Permanent Account Number (PAN), the e-mail address and such other particulars which you will find on the form and which, I am sure you would find self explanatory. A copy of the set of appeal papers would be immediately dispatched to the Respondent.
The purpose of change of procedure is that the appeal as filed would henceforth get automatically listed for hearing on the 60 th day from the date of filing. If the appeal is on small issues or if it is otherwise covered by the decision of the Tribunal, High Court or Supreme Court an attempt would be made to dispose off the same on that very day. In the event of either parties wanting to file detailed documents/evidence in support of their contentions then the Tribunal would fix a suitable time for hearing.
If alongwith the appeal forms the Counsel’s Power of Attorney is also filed with his e-mail address then in the event of the counsel being so authorized a copy of the notice could be endorsed to him. His name would also be included in the cause-list as and when drawn.
Very soon the cause list also would be available on the net including the list for Fridays and pronouncements.
The orders of the Tribunal would be available on the net for a limited period of 30 days and that they could be downloaded therefrom as and when desired. After the 30 th day such facility will be available on payment of a stipulated fee.
The entire exercise is with a view to make the handling of appeals both in the registry and in the court eventually e-complaint so as to ensure acceleration in the process of dispensation of Justice. The exercise is presently experimental and, therefore, the Hon’ble President, the Sr. Vice President and the Hon’ble Vice President have all solicited further suggestions from the Members of the Bar so as to improve the coverage and efficiency of the present exercise.
Additionally the Hon’ble Vice President Shri Veerabhadrappa has informed that every effort is made to have the orders served within 30 days of the pronouncement of the order. In case Members do not receive the order within this time span they are free to inform the Hon’ble Vice President.
The Hon’ble Vice President has also informed that effort is being made to have the Miscellaneous Applications fixed for hearing within a fortnight of their filing. Any delay in this regard may also please be brought to his kind notice.
There may be a few cases where, under section 256(2) of the Act, statements may be pending finalization for forwarding to the Hon’ble High Courts. If any Member is in the knowledge of any such pendency the same may also be urgently brought to the notice of the Hon’ble Vice President for urgent remedial action.
I am placing all these particulars before you so that your valuable help and guidance would be available for effecting further improvements.
(K. SAMPATH)
PRESIDENT
(To be enclosed with every appeal filed with the I.T.A.T)I.T.A. No.—-/Ahd/—-Assessment Year :—–
