TMI BlogAppellate Tribunal - Procedure of - Practice note for hearing appeals & Applications fixed before ITAT Allahabad Bench, AllahabadX X X X Extracts X X X X X X X X Extracts X X X X ..... ncing by the Members of the ITAT as may be nominated by the President, ITAT from time to time sitting at ITAT, Delhi Benches, Delhi. This system of hearing through Video Conferencing will be referred to as 'E-Court'. For the purposes of E-Court, detailed Regulations along with Do's, Don'ts and Forms for use under these Regulations are framed and enclosed herewith for compliance by all concerned. 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 Conferencing: 1. The President may, by notification issued from time to time, direct that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 notings/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 for hearing for that day and ensure that electronic screen etc. are function ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 will take place through video conference. 6. If the EB thinks fit to examine any witn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 through E-court then he can submit fresh request as per Annexure -C and after obtaining no objection from oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal 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 is finally heard ________________ Stamp of hearing with Name of AR and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earing 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 not delay in sending Annexure-B in case you do not want E- hearing. 2. Do not delay filing paper book or other documents /orders till the l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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