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ITAT WEBSITE PRONOUNCEMENT DATES DELAYED UPLOADED – may lose importance of DESIRED timely communication. |
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ITAT WEBSITE PRONOUNCEMENT DATES DELAYED UPLOADED – may lose importance of DESIRED timely communication. |
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Earlier article: In the above article detailed discussion was made about some of legal provisions and procedures about pronouncement of judgments by Courts followed under some of laws and court practices. ITAT was earlier not following practice of pronouncement of orders in regular way. However, some courts emphasized importance of pronouncement of orders of ITAT also and also held that an order not pronouncement or is yet to be pronounced cannot be regarded an order. In that article discussions were made about: Rule 34 and 35 of ITAT Rules. Section 245R of the I.T.Act, 1961 relating to AAR. Code of the Civil Procedure Section 33 about . Judgment and decree. Civil Procedure Rules the order XX. Directions under articles 226 and 227 of the Constitution of India - the court directed the Income-tax Appellate Tribunal to pronounce its judgments and orders in open hearing and upon enlisting them for a given date. Amendments in ITAT Rules about pronouncement of orders. ITAT website: https://itat.gov.in is the website of ITAT. AT pages https://itat.gov.in/judicial/notice_board we find vrious type of notices relating of ITAT Benches like about constitution of benches, cases fixed for hearing- cause lists, date of hearings, adjournment of cases, notices for revision in constitution and cause lists, notices for clarifications, date of pronouncement of orders etc. Status of cases, orders are found in other links. The search facilities provided are also very good. Therefore, the website is important medium for communication of such matters and as source of information and data base relating to cases before ITAT, all over India. Online Notice board on website: Website is a medium for communication. In fact for latest information all concerned depend on website. For example, notice for filing of appeal and hearing of appeal are physically issued. Many times, at the time of filing itself, first date of hearing can be fixed. Notices are issued well in advance. However, there can be changes due to various reasons. Date of adjournment is also notified however, to find real time development concerned parties / people have to visit the website. In case of cancellation of benches on any day , revised date of hearing can also be communicated through the website and further notice may not be communicated. Date of pronouncement: Date of pronouncement is important. As per Rules pronouncement is to be made in open court. The date of pronouncement is to be communicated. Website of ITAT is important for such communication. Therefore, it is desirable that date of pronouncement be uploaded on the website well in advance. We find that usually date of pronouncement is uploaded on website few days in advance. However, in many cases we find that the date of pronouncement is uploaded after the date of pronouncement or the day of pronouncement itself. In such cases, concerned parties / interested parties are likely to miss the opportunity to be present in the open court to hear the pronouncement. Some examples of delayed uploading of date of pronouncement: INCOME TAX APPELLATE TRIBUNAL Notice Board https://itat.gov.in/judicial/notice_board
Report generated at 1/9/2025, 7:21:37 PM
INCOME TAX APPELLATE TRIBUNAL Notice Board https://itat.gov.in/judicial/notice_board
Report generated at 1/9/2025, 7:20:31 PM From the above pages we find that in many cases date of pronouncement was up loaded belatedly. In some cases on the same day and also in some cases after the day of pronouncement. Such belated uploading is highlighted suitably by bold fonts and bold fonts also underlined by author. THE VIEWS EXPRESSED IN THIS ARTICLE CAN ALSO APPLY IN CASE OF OTHER COURTS AND TRIBUNALS AND THEIR WEBSITES.
By: DEVKUMAR KOTHARI - January 13, 2025
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