TaxTMI 
TaxTMI 
Conference between Shri V. Balasubramanian, Vice President, Income-tax Appellate Tribunal and Shri N.Subramaniam, Member, CBDT.
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....Conference, following position has emerged. Difficulties Referred to by the Position Explained on Behalf of Department the Tribunal (1) A very large number of appeals Where large number of appeals (about 30) are fixed each day before are fixed before a Bench they a Bench and a number of them are are in respect of small cases, adjourned at the request of the covered cases, group cases or assessees. However, the Authorised easy cases and restricted to Representatives have to prepare 15 parties only. As regards each of these appeals as they regular appeals only 10 to 12 would not know in advance which appeals are normally fixed before of the appeals may not be taken each Bench. The requests for up. It was, therefore, suggested adjournmen....
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....sen- Tribunal does not proceed with the tatives to go through the paper hearing unless the departmental books and verify the correctness representative assures the Tribunal of the material contained therein. that the material in the paper books has been verified by him or he does It was also suggested that a copy not want time for looking into them. of the paper books filled by the In fact the Tribunal on its own assessee may be sent to the autho- wants an assurance from both the rised representative of the parties before any paper book is Department alongwith the notice of acted upon that nothing new and un-hearing fixing the appeal before verified is included in them and they the Tribunal. are signed by the concerned authorities. (4....
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.... also shift from Bench to Bench on the to prepare the appeal. It was same day depending on when and where suggested that instead of trans- their case come up. The Tribunal ferring the appeals to a always accommodates the rest repre-different Bench, such appeals sentatives of the assessees and the could be postponed and a fresh Department. The D.R. who has prepared notice of hearing could be the case should not refuse to appear postponed before the second Bench on the ground and a fresh notice of hearing could be issued by the that he is attached to the first Tribunal. Bench only, specially when the Bench is prepared to give the necessary adjustment for the time of hearing. (6) Transfer of appeals from one No transfer is made without hear....
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....nce the D.Rs have a feeling that due opportunity is not given to them, every effort will be taken by the Tribunal to dislodge this feeling. The specific cases where such an opportunity was not given may be brought to notice. As regards adequate discussion of the submissions in appellates orders, though a similar complaint was made by the assessees representatives also, it is generally incorrect to say that the submissions made by the parties are not adequately reflected in the appellate orders. Every thing that is said by both the sides cannot be incorporated in the appe-llate order as it would make the order run into hundreds of pages wherever a point is made which is of relevance to the dispute in appeal, the Bench invariably puts it d....
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....ives the Depart- tial issues in our tax jurisprudence ment for years even to look into The proposition that even where such the merits of the matter. technical issues are raised, a deci-sion on merits could be made and this would remedy the procedural defect, is not acceptable to the Tribunal as a judicial body. Where there are basic deficiencies, the parties may even not want to pursue the issue on merits. (10) In cases where the Tribunal The Tribunal always takes up cases grants stay of the recovery pend- where stay is granted within three ing disposal of the appeal by months of such grant of stay. The them such appeals must be taken delay takes place when there is a up and disposed of within two request for adjournment, which even mon....
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....f questions. (j) Delayed filing of appeals without application for condonation of delay. (k) In cases involving question of valuation, name and designation of the valuation officer is not indicated in the appeal memo. This delays issue of notice to him. (3) INFRUCTUOUS FILING OF APPEALS: Appeals are often filed in respect of points covered by Supreme Court decisions or Board's circulars or on finding of facts recorded by Commissioner (Appeals) or even in a case where the first appellate authority had passed order of enhancement. (4) NON-SERVICE OF NOTICE: When the notices issued by the Tribunal are not served by the postal authorities they are sent to the Income-tax authorities for service on the assessee. The service ackn....