1. Income Tax Appellate Tribunal (ITAT)
Mother of all Tribunals
Independent
Quasi judicial
Not bound by technical rules of evidence
Substantial justice
Pass such order thereon as it thinks fit
Address 10th & 11th Floor, Lok Nayak Bhawan,
NDMC Complex, Khan Market,
New Delhi –
Tel:
(i) 6th Floor - Registry, filing of appeals, dasti orders, Stay and Miscellaneous Applications etc
(ii) 10th Floor – Court Room Nos
ITAT Bar Room Tel. No
(Mb) – In charge is Vinod Annual Membership - Rs. 1000
Eligibility – All practicing Chartered Accountants
(iii) 11th Floor - Court Room Nos. 6 to 9

2. 2. Dress code - ITAT Rules 1963 Rule No. 17A
Males – Suit with a tie or buttoned up coat over a pant or national dress i.e. a long buttoned-up coat on dhoti or churidar pyjama
Color of Coat preferably black
Females – Black coat over white or any other sober colored saree.
Chartered Accountants, if they have a prescribed dress may wear the same in lieu of the dress mentioned above.

3. 3. Power of attorney - On stamp paper of Rs. 50
4. Entry to building - Hon’ble Delhi High Court’s order dtd Entry of Chartered Accountants in all buildings with public dealing by showing Identity Card of Parent Organization ie ICAI
5 Do not send peons / clerks for adjournments

4. 6. Paper Book
(i) If reliance on any documents or statement or papers referred to in Assessment or appellate order
(ii) File in duplicate to Dy. Registrar ITAT at least a day before hearing
(iii) File one copy with other side at least a week before and file proof to Bench
(iv) Duly indexed and paged - legible - each paper to be certified

5. 7. Case laws relied upon - Give list - Full copies. of
7. Case laws relied upon - Give list - Full copies of judgements reported in CTR, TTJ, SOT & unreported
8. Synopsis of the case may also be furnished ITAT v DCIT (1996) 82 Excise Law Times 4,9, (SC)
9. Judicial hierarchy and propriety -
Continuity, Certainty & Predictability of the administration of justice
Coordinate bench must follow decision of other coordinate Bench- otherwise refer to Special Bench. L. G. Ramamurthi 110 ITR 453 (Mad) and 253 ITR 749 (Guj)

6. 10. Pronouncement of order by Bench. mandatory-
10. Pronouncement of order by Bench mandatory- Judgement of the Delhi High Court. Pronouncements generally on Fridays and in open court during hearing as well.
11. Miscellaneous Applications, Stay of Demand Applications and pronouncements on 1st and last Friday of the Month.
12. Hearing of part heard matters generally on 2nd and 3rd Fridays of the month.

7. SINGLE MEMBER BENCH (Section 253(3)
Single member bench if the assessed income does not exceed five lakh rupees.
A wealth-tax appeal cannot be heard by a single member bench.
The President may, for the disposal of any particular case, constitute a special bench of three members or more.
In the event of difference of opinion among the members on any point a third member bench is constituted

8. FEES Assessed total income Rs. 1 lakh or less
Fees payable (Rs.)
Rs. 1 lakh or less
500.00
Rs. 1 lakh to Rs. 2 lakhs
1,500.00
Above Rs. 2 lakhs
1% of assessed income
Subject to a maximum of Rs. 10,000/-
Subject matter of appeal not covered by any of the above
1,000.00
Misc. applications u/s 254(2)
50.00
Stay petitions

9. The CBDT has issued instructions that the Commissioner should not file an appeal to the Tribunal if the tax effect is less than Rs. 2,00,000/-
CROSS APPEALS
Form No. 36A to be filed within 30 days of the receipt of the notice from the ITAT
- If delay, the Tribunal may still admit it
- No fees is payable
CONDONATION OF DELAY
If it is satisfied that there was sufficient cause for not presenting it. Collector of Land Acqn 167 ITR 471 (SC)

10. ADDITIONAL EVIDENCE Rule 29
Parties are not entitled to produce additional evidence.
Only when Tribunal requires-file with affidavit
For any substantial cause-interest of justice
But only if that evidence is very important and goes to the root of the case.
Jagannatha Prasad Kanhaiya Lal v. CIT (1998) 171 ITR 996 (All)
Bansal Charitable Trusts ITO (1997) 62 ITD 139 (Bom)

11. ADDITIONAL GROUNDS OF APPEAL
The assessee is entitled to raise a question of law before the Tribunal for the first time even though he has not raised it before the assessing officer or the Commissioner (Appeals)
National Thermal Power Co. Ltd. v. CIT (1998) 229 ITR 383 (SC)
Relief to be granted even if no specific appeal/ cross appeal - if fact on record permits relief and such relief sought by assessee before AO, 80 ITD 429 (Mad), 242 ITR 46 (Mad)

12. POWER TO GRANT STAY- Rule 35A
Tribunal has got implied powers in addition to express powers – ITO v. M K Mohd Kunhi 71 ITR 815 (SC)
STAY OF DEMAND IF:
If there is a prima facie case in favour of the assessee
The assessee’s financial position does not permit payment of the demand
The balance of convenience is in favour of the assessee and
Demand is well secured
In view of section 254(2A), the stay shall be operative upto 6 months

13. POWER OF RECTIFICATION U/S 254
Rectify such mistake either suo-moto or on an application
No power to review/recall
Failure to consider decision of coordinate bench-Mistake-None to suffer due to mistake of ITAT- If manifest error- Honda Siel Power 295 ITR 466 SC
Ex-parte order-Rule 24 and rule 25- Power to recall order for non appearance – to show sufficient cause

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WONDERFUL OPPORTUNITY TO SHARE MY THOUGHTS WITH YOU