How to appear

Before Tribunal

CA. Ashish Goyal

ACA, LL.B., ISA(ICA)

What is a Tribunal?

Section 252- 255 deals with ITAT

Tribunal is an Autonomous Body

Having specialized
knowledge of subject.

Governed by Law Ministry

What is a Tribunal?

Independent of IT deptt.

ITAT has its own rules called

Income-tax (Appellate Tribunal)
Rules, 1962

ITAT is an All India Body

Constitution of ITAT

ITAT consists of
President
Sr. Vice-President
Vice-President (for each of 5 zones)
Members

ITAT works in benches

Parties in Tribunal

Tribunal consists of three parties:

Appellant
Defendant
Judge (Called MEMBER)

In ITAT, there are two types of

members: -

Judicial Members (JM)

Accountant Members (AM)

Whether ITAT is a Court?

Not a court.

Civil Procedure Code &

Evidence Act not strictly
applicable

All courts are Tribunal but all

Tribunals are not Court

Why Tribunal?

High courts are over-burdened.

Justice is quick in Tribunal

Economical

Specialized body

Not a Court.
Free from Technicalities

Natural Justice

Two principles

Third principle

Personal hearing

Right of cross-examination

Types of Benches

Divisional Bench (DB)

Single Member Constituted Bench

(SMC)

Special Bench (SB)

Third Member Bench (TM)

Importance of ITAT

Decides fate of assessee/

department

Highest fact finding authority

Judgments form precedence

Future- NTT

Registrar Office

ITAT office consists of Registrar.

All communications regarding

appeal/C.O. in this office

Communications should bear appeal no.,

date of hearing etc.

Registrar cannot reject Appeal/

applications

More About Tribunal

Proceedings are generally Open

Court Proceedings

Court timings are generally 10.30

am to 01.30 pm and 02.30 pm to
04.30 pm.

Language used generally ENGLISH

Filing of Appeal

Who can File Appeal?

Either or Both Assessee and Department

Restriction on department: Tax effect

below Rs. 2 lacs

When both file appeals, its called crossappeal

Filing of Cross-objection (C.O.)

Contents of appeal

Form of Appeal: 36 & 36A (3 cps)

Grounds of appeal (3 cps)

Signing of appeal

Copy of Orders of lower authorities (3

cps)
Condonation of Delay

Grounds of Appeal

ITAT only decides grounds before it

Additional Grounds

Drafting of grounds
Numbering
Should cover relevant thing
Should be concise
Should not contain arguments.
General ground should be taken

Grounds of Appeal

Example: -

That on the facts and in the circumstances of the

case: 1. Ld CIT(A) erred in sustaining the assessment which
is bad-in-law, illegal, without jurisdiction, barred by
limitation.
2. Ld CIT(A) erred in sustaining addition of cash
credits of Rs. 50 lacs.
3. Ld CIT(A) erred in sustaining addition of Gross
Profit of Rs. 10 lacs. Assessee disclosed gross
profit of Rs. 50 lacs. Ld AO increased the gross
profit to Rs. 100 lacs without rejecting books. Ld
CIT(A)

Condonation of Delay

Delay can be condoned if there is a

reasonable cause

Application for condonation

Period of delay is not relevant

Pragmatic and Liberal approach

Mistake of Counsel
Ignorance of Law

Appearing Before ITAT

Who can appear?

For Assessee: Authorised

Representative (A.R.)
Legal Practitioner
Chartered Accountant in practice
Tax Practitioner
Person related to assessee
Employee of assessee

For C.A., Power of Attorney required

Who can appear?

For Department: Department

Representatives (D.R.)
Officers of Department
In special cases, advocates
/ C.A. can be appointed as
Special Counsel

Dress Code

You can appear only in dress code

Male:
Suit with a tie/ Buttoned up suit
Buttoned up coat with dhoti/ pyajama

Female:

Black coat over white/ sober coloured

saree

Filing of Paper Book/

Submissions

Filing of Paper Book

Contains documents/ evidences on

which party wants to rely

Paper book shall:

Pg. numbered
Indexed
At least 1 copy shall be certified true
copy
Contain a certificate that papers were
filed below.

Filing of Paper Book

Papers filed before lower

authorities can only be filed

Rule 46A is applicable

Generally, no fresh evidence
ITAT can accept fresh evidence if.
ITAT can suo-motto call any evidence

Copy of Paper Book to other party 7 days

Filing of Submissions

May form part of Paper Book or

otherwise.

One can both argue and file W.S.

May also be given

at hearing

How proceedings are

conducted

On date of Hearing

First appellant argues

Then respondent replies
Then appellant rebuts

No interference during arguments

Judicial discipline is required

Generally Bench is referred as Your Honours

Opposite counsel as Ld Brother/ Sister

Powers of ITAT

To conduct inquiry u/s. 131

To pass orders
Allowing appeal
Dismissing appeal
Partly allowing appeal
Quashing asst
set-aside

ITAT has no power of enhancement

Powers of ITAT

ITAT can impose cost

Power of Stay of Demand

Separate application
Conditions for stay

Rectification of Order

No power of review

Duties of ITAT

To hear both parties

Proceedings to be considered in cogent

atmosphere

To apply correct law

A judge is a counsel for both the parties.

Duties of ITAT
To

pass reasoned order

To

be unbiased.

Be you ever so high, the law is above you.

Rights of Counsel

To get copies of papers relied

against him and rebut the same

Right of fair hearing

Duties of Counsel

Duties towards Client (next)

Duties towards Bench

Duties towards other Counsel

Before the Client

Be honest

Lay correct legal position

A professional commands respect

Lawyers when win a case advise

their clients that "We have won" and
when lose that "You have lost".
- Louis Nizer

Soft skills

Basic Etiquettes

Accept authority

Respect the seat

Know your judge

Dont get agitated

Keep Promises

Tips for appearing before

ITAT
Dont get personal
Respect the authority
Be soft but firm
Dont disrespect/agitate
Argue to the point (next)
Know your rights
Focus on presentation

 I think the most common mistake is

talking too much. Lawyers feel that
they are being paid for the quantity
of their advocacy rather than the
quality
- Adam Smith.

Knowledge of industry

Know the judge

Other practitioners

Social relations

Personal relations

General awareness

Orders passed by ITAT

Reasoned order

Pronouncement of order

Order should be reviewed

Appeal against order

Writ petition

Other Soft skills

Chanakya Tactics

Trust

Dont prove authority

wrong

Clients pity

Loose comments

Know his interest

Dignity

Taking action

Bibliography

A fine Balance Law and Procedure

Before ITAT AIFTP

Income-tax Appellate Tribunal A

practice Guide S.N.L. Agrawala

Thank You !!!

ashishgoyalg@yahoo.com