7/26/2019 Notf.No.3-1986

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Measures for expediting and facilitating disposal of matters before the tribunal

Various suggestions have been received from representatives of litigants and from other quarters formeasures which would expedite the disposal of matters before the Tribunal, and facilitate the task of litigants. On aconsideration of such suggestions, it has been decided to adopt the measures indicated below.

2.Hearing Notices : Item 6 of the forms prescribed for appeals requires the appellant to state the addressto which notice should be sent to the appellant. At the choice of the appellant, this could be his own address or the

address of his authorised representative. It has been decided that, while the statutory notice of heating will go to thespecified address, a copy will be endorsed for information to the appellant/authorised representative, as the case maybe.

3.Listing of Similar Cases Together :Hearing notices are usually issued about a month in advance of thedate of hearing. On receipt of such a notice an appellant may, if he so desires, bring to the notice of the Registry anyof his other appeals on the same issue which are pending in the Tribunal and are ripe for hearing, with a request thatthese appeals may also be taken up at the same time. Provided such a request is received at least two weeks prior tothe date of hearing, the Registry will try to list these appeals also along with the first appeal.

4.Stay Applications Filed by the Revenue : Where appeals with stay applications are filed by theRevenue, some assessee-respondents find it a hardship, particularly if from out-stations, to come to New Delhi foropposing the stay application. As a measure of relief in such cases, notices will in the first instance be issued only tothe appellant-applicant, that is, the Revenue. If after hearing the representative of the Revenue, the Bench considersthat there is no case for the respondent to answer, it may dispose of the matter accordingly. Where the Benchconsiders it necessary to hear the respondent also, a further notice will be issued for a hearing with both partiespresent. However, an assessee-respondent who prefers the current procedure whereby both parties are required tobe present at the outset may make a request to this effect on receiving notice of filing of the appeal or when the stayapplication is served on him, and the Registry will arrange accordingly.

5.Single Paper Book for Multiple Appeals : It is the practice of the Tribunal that, where the order of the

lower authority is a multiple order disposing of a number of appeals, an equal number of appeals, with appropriatefees where leviable, should be filed to the Tribunal. It is however clarified that in such cases it is open to theappellants to file a single paper book containing copies of all the documents required for disposing of the entire groupof appeals.

6.Restoration Applications :Where an appeal has been dismissed for default, and an application is madefor restoration, it is the practice at present to list only the restoration application. If the appeal is restored, a furtherdate of hearing is fixed. In future, if on hearing the restoration application the appeal is restored, the main appeal willalso be taken up for hearing on the same day, subject to availability of time.

There are certain steps which litigants can take, which 7. would facilitate matters for themselves as well asthe Tribunal. Two of these are mentioned below:-

(a) Requests for Adjournment : As a facility to out-station litigants, the Tribunal entertains postal ortelegraphic requests for adjournment received from them. Such requests should state clearly the partysname, the reference number and the date of hearing, and should be sent as early as possible to enablethe Bench to re-arrange its work;

(b) Proper Indications on Documents Filed :Paper books, additional documents etc. which are filed after

the filing of the appeal, should be prominently marked with (i) the name of party by whom filed; (ii) thenumber of the appeal, stay application etc. to which the documents relate; (iii) the Bench concerned,and (iv) the date of hearing, if already fixed. This will facilitate the linking up of such documents with themain record.

[CEGAT Notice No. 3 of 1986, dated 30-5-1986]