Income Tax Appellate Tribunal Bar Association
C/o. Income Tax Appellate Tribunal
Old CGO Building, Fourth Floor, Room No. 445,
Maharshi Karve Marg, Mumbai – 400 020.
Tel.: 2205 5138 Fax: 2203 6119. Website: www.itatonline.org.
E-mail: manager@itatonline.org

1st November,201l

Dear Member,

The Rules Committee of the Income Tax Appellate Tribunal intends to suggest amendments to the Income-Tax Appellate Tribunal Rules, 1963. For this, views and suggestions from our Association have been sought. We therefore, request members to send their views and suggestions on any aspect of the Rules, on or before 14.11.2011.

For ITAT Bar Association
Hiro Rai & Vipul Joshi
Honorary Secretaries

Instructions regarding Standard Operating Procedure on filing of appeals to the ITAT under section 253 and related matters

Instruction No. 08/2011 [F NO. 279/MISC./M- 43/2011-ITJ], DATED 11-8-2011

With a view to streamline the process of filing appeals to ITAT and in suppression of the existing Instructions on the subject in general, and Instruction No. 1274 dated 10-8-1979, Instruction No. 1353 dated 9-9-1980, Instruction No. 1387 dated 3-3-1981, Instruction No. 1493 dated 18-11-1982, Instruction No. 1570 dated 4-7-1984, Instruction No. 1894 dated 16-6-1992, and Instruction No. 1921 dated 23-1-1995, in particular, the following Instructions are issued herewith for compliance by all concerned:

Responsibility for Filing of Appeals to ITAT

2. Subject to the Instructions issued by the CBDT for the time being in force on monetary limits for filing appeals under section 268A, the jurisdictional CIT shall be the authority to decide whether to contest an order of the CIT (A), in the light of the facts and circumstances of a particular case and the statutory provisions. While taking decision in the matter, he shall, inter alia, take into consideration reports of the authorities below. Once the CIT communicates his decision to contest a particular order of CIT (A), it shall be the responsibility of the Range Head to ensure timely and proper filing of appeal in the ITAT and consequential follow up actions. The actual filing of appeal is to be ensured by the Assessing Officer (AO).

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The Hon’ble President, ITAT has constituted a Special Bench comprising of Shri GC Gupta, Vice-President (HZ), Shri BR Mittal, Judicial Member and Shri BV Mehrotra, Accountant Member to decide the following question in the case of M/s Merilyn Shipping & Transports, Visakhapatnam vs. ACIT, ITA No. 477/Vizag/2008 for A.Y.2005-06

Whether Sec. 40(a)(ia) of the Income Tax Act can be, invoked only to disallow expenditure of the nature referred to therein which is shown as “payable” as on the date of the balance sheet or it can be invoked also to disallow such expenditure which become payable at any time during the relevant previous year and was actually paid within the previous year?

The hearing will take place on 22.07.2011 at 10:30AM at Visakhapatnam Bench. Those advocates or other Representatives who are desirous of appearing before the Special Bench as Interveners are requested to contact the Assistant Registrar, Income Tax Appellate Tribunal, 5th floor, LIC Building, Visakhapatnam-S30004, Tele: 0891-2795058, Fax: 0891-2525961, enclosing the copies of the pending appeals along with its enclosure in triplicate, well in advance, so that necessary arrangements can be made.

The Hon’ble President, ITAT has constituted a Special Bench comprising of Hon’ble Vice President (MZ), Shri R.S. Syal, AM & Shri N. V. Vasudevan, AM in the case of M/s Summit Securities Ltd in ITA No. 4977/M/09 for AY 2006-07 to decide the following question of law:-

Whether in the facts and circumstances of the case, the Assessing Officer was right in adding the amount of liabilities being reflected in the negative net worth ascertained by the auditors of the assessee to the sale consideration for determining the capital gains on account of slump sale?

The Appeal is listed for hearing before the Special Bench on 27.07.11 at Mumbai. Those Advocates or other Representatives who are desirous of appearing before the Special Bench as interveners are requested to contact the Registrar/Deputy Registrar, Income tax Appellate Tribunal, Old C.G.O Building, 4th floor, 101 M.K. Road, Mumbai – 20 enclosing the copies of the pending appeal alongwith its enclosure in triplicate, so that the necessary arrangements can be made.

Constitution of Special Bench in ITA No.2l70/A/2005 in the case of Shri Nanabhai Desai, Surat for AY 2002-03.

As per the orders of Hon’ble President, Income tax Appellate Tribunal dated 14-06-2011, the above case will be heard on 11-07-2011 by Special Bench to decide the following issue.

“Whether, Shri Deepak R. Shah, Advocate and Ex-Accountant Member of the ITAT is debarred from practicing before the ITAT in view of insertion of Rule l3E in ITAT Members (Recruitment and Condition of Service) Rules,1963.”

Those advocates or other Representatives who are desirous of appearing before – the Special Bench as Interveners are requested to contact the Dy. Registrar/Assistant Registrar, Income tax Appellate Tribunal, 3rd Floor, Abhinav Arcade, Pritam Nagar, Opp.Municipal School, Ellisbridge, Ahmedabad 380006 enclosing the copies of the pending appeals along with its enclosure in triplicate, so that the necessary arrangement can be made.

Minutes of the Meeting held on 15.04.2011 between Shri. R. V. Easwar, President of the Income Tax Appellate Tribunal, and the ITAT Bar Association, Mumbai

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In Jagjivandas Nandlal vs. ITAT 236 CTR 274, the Bombay High Court requested the President of the Tribunal to consider make it compulsory for assessees to amend Form 36 for change of address instead of merely intimating vide letter.

The Tribunal has now issued the following practice note:

INCOME TAX APPELLATE TRIBUNAL: MUMBAI

 

PRACTICE NOTE

 

Sub: Change in address of the parties to the appeal before the ITAT – filing of a revised form No. 36 – regarding.

 

The Authorized representative and parties appearing before the various Benches of the Income Tax Appellate Tribunal, in person, are hereby informed that the Hon’ble President has been pleased to direct that with effect from 1st March, 2011, wherever there is a change in the address of the parties to the appeal, as provided in Column Nos. 10 and 11 of Form No. 36, the appellant shall file a revised Form No. 36, dully filled up, giving the new address of the parties, duly verified in the same manner as required by Rule 47 of the Income Tax Rules, 1962. The revised Form No. 36 shall specify the appeal Number, as originally assigned, or, in the event of non-availability of such number, the date of filling of the Appeal. No cognizance of change of address of the parties shall be taken, for any purpose, unless a revised Form No. 36 is filed, as aforesaid. The address furnished in the revised Form No. 36 shall be deemed to be the address of the parties for the purpose of service of all notice/orders.

 

2. The cause title shall stand amended accordingly.

 

3. This practice note shall be applicable also to the Memorandum of Cross Objections in Form No. 36A

 

4. No correspondence with the Registry/ Tribunal with regard to change of address will be entertained, except as stated above.

 

Dated the 22nd February, 2011.
(J.S. Chhilar)
Registrar
Income Tax Appellate Tribunal

In Tivoli Investment & Trading the question whether notional income can be taken into account for computing annual value was referred to the Special Bench. However, as the High Court has already admitted the assessee’s appeal on the issue for earlier years, the Hon’ble President has withdrawn the reference to the Special Bench on the ground that it is not proper to continue with the Special Bench when the same issue is pending adjudication for the earlier years before the High Court. It was held that such continuance would not be in conformity with judicial discipline, propriety and decorum.

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A list of Special Bench matters pending in the Mumbai Bench of the Tribunal as of 1.11.2009 is available for download.

  List of ITAT Mumbai Special Bench matters as of 1.11.2009 (22.8 KiB, 1,509 hits)

The list of All – India Special Bench matters is available here.

INCOME TAX APPELLATE TRIBUNAL, NEW DELHI

432-Jd (A.T.D.-CS)/2009

August 24, 2009

O R D E R

I have received several requests from different assesses for constituting a larger bench of five Members to review the decision in the case of Daga Management Pvt. Ltd. (ITA.No.8057/M/03 dated 20.10.2008).

I have also come across judicial order of ITAT Delhi Bench ‘F’ in the case of G.E. Capital Services India comprising of S/Shri G.E. Veerabhadrappa. Vice President and Shri George Mathan, Judicial Member on this very issue where the Bench, after considering all relevant facts and circumstances and after finding that similar issue has already been taken up as substantial question of law by the Hon’ble Bombay High Court, directing that hearing of the matter should be postponed by six months. This order has also been followed by some Benches at Bombay. Having in mind these judicial orders, I am of the view that hearing of all matters, in which Special Bench decision in the case of Daga Capital Management Pvt.Ltd. is sought to be reviewed by the assessee, should not be heard and blocked upto January, 2010 or till the disposal of the matter by the Bombay or any other High Court, whichever is earlier.

This order be conveyed to all Benches for compliance.

Sd/-

(Vimal Gandhi)

PRESIDENT