TMI BlogProcedure of Appellate Tribunal - Practice Note for hearing appeals & Applications fixed before ITAT Nagpur E-BenchX X X X Extracts X X X X X X X X Extracts X X X X ..... from time to time the Members hearing the cases through Video Conferencing system. This system of hearing through Video Conferencing will be referred to as 'e-Bench'. For the purposes of e-Bench, detailed Regulations alongwith Do's, Don'ts and Forms for use under these Regulations are framed and issued herewith for compliance by all concerned. Appellants, Respondents, authorized representatives, Departmental Representatives and all others concerned are hereby informed accordingly. REGULATIONS REGARDING HEARING OF APPEALS BY VIDEO CONFERENCE: There shall be no change in the present procedure of filing, scrutiny, hearing and disposal of appeals except modifications stipulated below: A. NOTIFYING HEARING OF APPEAL BY VIDEO CONFERENCI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he/they may intimate the registry within a week. The form of such intimation may be as per Annexure-B. 3. The cases other than in which the Annexure-B is received from either of the parties will be considered for hearing by the EB. These cases will be marked as EB and will be kept separately. 4. Thereafter, original files in duplicate shall be sent by the office of OB to the office of the EB. Prior to sending the original files, the OB shall create a duplicate copy of the file to be kept ready for the use at the time of hearing by the office of OB, for making office noting/directions etc. 5. One hour before the scheduled time of hearing on a given day, the bench clerks will be present in the EB and OB along with the files fixed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f hearings for the day both bench clerks will match the entries of the order sheets and discrepancy if any shall be rectified according to the order sheet of EB and parties may be informed accordingly. 4. As per the existing Rules, additional evidence if any, to be filed by the parties has to be in the form of separate paper book which will have to be strictly followed as no loose documents can be accepted at the time of hearing, except with the permission of the members of Bench subject to no objection by the other party. 5. In the concluded cases, if EB wants any clarification from either party then the same will be listed for rehearing before EB and will be heard in the like manner as adopted in regular course except such hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sting rules. 2. The records and record of the proceedings before the EB shall be maintained in the same manner and for the same period as the records are being maintained by the Tribunal of appeals which are heard in open court. 3. Certified copy of the order passed by the EB shall be issued to the parties by the OB in the same manner as orders of Benches are issued when appeals are heard in open court. 4. The President by notification issued from time to time, nominate members of the EB from and out of the existing members of the Tribunal. Such nomination shall be in accordance with the provisions of the Income Tax Act, 1961. 5. If any party who earlier has submitted Annexure-A, later on wants to get its appeal decided th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ___. Now I/We withdraw Annexure B give my/our option for hearing of captioned appeal through E-Court. Permission may granted and needful be done. Thanking you, Yours faithfully Copy to: 1. Respondent/Appellant with a request to give their consent or objection as the case may be within a week of receipt of this letter. ANNEXURE -D Memorandum of E-Hearing at Original Bench Original bench at ___________________ E-Bench at ___________________ Date on which files sent to E-Bench ___________________ Dates of adjournments sought by assessee or revenue with signature of the AR on the fresh date granted ___________________ Documents sent by e-mail to e-bench with date and time ___________________ Date on which case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... _________ DO's 1. File your appeals normally at the Office of ITAT in your place as prescribed in the Rules. 2. When a notice of hearing comes with communication of hearing by E-Bench, reply immediately in case E-hearing was not acceptable. 3. File paper book, copies of orders etc., at least 15 days before the scheduled day of hearing. 4. Please note that there is no change in the rules, procedures or protocol in E-hearing. 5. Present at the place of Original Bench only. 6. While arguing the case, look at the screen, i.e., at the Members of the E-Bench. 7. Speak clearly. Make your submissions normally as if you are in the Court Room. 8. Maintain decorum and silence in the Court Room. Don'ts 1. Do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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