Video conferencing hearings permitted for tax appeals enabling remote E Bench proceedings with specified notice, filing and record requirements. Hearing of income tax appeals may be conducted by video conferencing (E Court) with Members nominated to sit at E Benches; the Original Bench (OB) remains the bench of record and the remote forum is the E Bench (EB). Notices will specify OB and EB and enclose a registry note; parties may opt out within one week by prescribed intimation. Files are duplicated and sent to EB with a copy retained at OB; paper books must be filed in advance, loose documents are not permitted without bench permission, Bench Clerks will make simultaneous order entries, and orders signed by Members will be uploaded the same day.
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Provisions expressly mentioned in the judgment/order text.
Video conferencing hearings permitted for tax appeals enabling remote E Bench proceedings with specified notice, filing and record requirements.
Hearing of income tax appeals may be conducted by video conferencing (E Court) with Members nominated to sit at E Benches; the Original Bench (OB) remains the bench of record and the remote forum is the E Bench (EB). Notices will specify OB and EB and enclose a registry note; parties may opt out within one week by prescribed intimation. Files are duplicated and sent to EB with a copy retained at OB; paper books must be filed in advance, loose documents are not permitted without bench permission, Bench Clerks will make simultaneous order entries, and orders signed by Members will be uploaded the same day.
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