9911796707
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 ..... 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 CONFERENCING: 1. The President may, by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 for hearing for that day and ensure that electronic scre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 will take place through video conference. 6. If the EB thinks fit to examine any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 other party the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ip;….vs………………………. With reference to the above, I do not wish that the hearing of the above appeal should take place through Video Conferencing. Yours faithfully ANNEXURE - C Income-tax Appellate Tribunal, Mumbai The Assistant Registrar, Income Tax Appellate Tribunal, ________________ Sub : Withdrawal of Annexure B & option for hearing through E-court. Ref: ITA No .________ ......Vs ......... I/ We had submitted Annexure B opting out for hearing before E-court vide letter dated____________. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onounced ___________________ Date on which the order is uploaded ___________________ Date on which file sent back to Original bench with the requisite number of copies of orders ___________________ Declaration by the BC at EB that all the documents including POA etc. have been sent back in original to the OB. ANNEXURE - F Order Pronounced by EB at _______________ on ____________ BY JM AM Persons Present at OB at _______________on _______________ For Assessee: ___________________ For Department ___________________ 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 n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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