Latest Expert Exchange Queries

GST Demo Service software link: https://ims.go2customer.com
Username: demouser Password: demopass
Get your inventory and invoicing software GST Ready from Binarysoft info@binarysoft.com
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing | GST - Goods and Services Tax
 
 
 
 
Popular Search: Central Excise rule to resale the machines to a new company :: ACCOUNTING STANDARD :: due date for vat payment :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: TAX RATES - GOODS TAXABLE @ 4% :: ARTICLES ON INPUT TAX CREDIT IN VAT :: VAT Audit :: ACCOUNTING STANDARDS :: TDS :: empanelment :: form 3cd :: list of goods taxed at 4% :: cpt :: VAT RATES :: articles on VAT and GST in India
 
 
Indirect Tax »
 Indirect taxes collection could fall short of target due to GST
 Indirect Tax Collection Under Gst Goes Down By 30 Percent
 What is a belated income tax return and what are its consequences
 Why rejig of financial year could upset your tax planning
 The threat of harsh penalty should not impede tax compliance
 What are the tax exemption limits for allowances, reimbursements paid to employees? Find out
 High-income taxpayers to get priority treatment and extra facilities
 GST input tax credit rules: How taxpayers will benefit from ITC
 More complications in filing income tax returns
 Guidelines for selection of cases for scrutiny during the financial-year 2017-2018
 CBDT asks Income Tax officials to pull their socks up as revenue collection not satisfactory

E-courts to hear tax cases via webcast
March, 14th 2012

The unending wait for justice due to the huge backlog of cases may continue. But if the Income Tax Appellate Tribunal (ITAT) has its way, there could be some relief, finally.

The ITAT is mulling e-courts, or simply hearing of cases through webcast, to clear the backlog of cases in smaller towns. It has already given a proposal and plans to start a mock run by early April. Initially, there would be two benches in Mumbai and Delhi that would hear cases through webcasting, said an ITAT official.

ITAT is a body under the law ministry where one can appeal against an order passed by the Income-Tax department.
E-courts could become a game-changer. Taxpayers will not have to wait for ITAT presiding officers to visit their town once in a blue moon. All they will have to do is file an appeal at the nearest centre and the hearing could be taken up by any bench in Mumbai and Delhi, said K Shivram, a representative of the ITAT Bar Association, who has been working on the idea with representatives from the Institute of Chartered Accountants in India (ICAI).

Shivram is bang on. Consider this: there are over 300 tax assessees waiting for their appeals to be taken up by the ITAT in Nagpur alone. The Nagpur bench of ITAT, which caters to the entire Vidarbha region in Maharashtra, has not been functioning for many years due to a lack of presiding officers. It is a similar case in Ranchi, where around 500 appeals are pending against the Income-Tax department.

There only 63 sanctioned ITAT benches and 88 members, against the requirement of 126 members. Also, many of these ITAT benches do not work on a regular basis and those functioning are engaged in the hearing of matters from metro cities, where the disputes involved are huge.

ITAT is of the view that it would be feasible to appoint a bench of judges only after 1,000 cases piled up at a centre. In all, there are 11 centers where ITAT benches have not functioned as less than 1,000 cases were registered. As per ITAT, there were around 55,000 pending appeals before it from across the country. Apart from Nagpur and Ranchi, the ITAT bench has not heard cases from Allahabad, Patna, Indore and Rajkot, among others, for many months now.

"There are several assessees not in a position to pay the dues specified in the demand order, but are under pressure from the taxman. Had the legal recourse been available, such persons may have got a reprieve by securing a stay order. The cases cannot be shifted to other benches, too, as the question of jurisdiction will come into play," said a lawyer.

But, not everyone is convinced by the idea of e-courts. According to Mumbai-based lawyer R B Upadhyay, webcasting alone would not help in clearing the backlog. "To ensure that oral representations do not become an issue, clear rules will have to be laid down for webcasting," said Upadhyay.

According to the minutes of a recent ITAT meeting with Bar Association and ICAI members, in case the assessees do not desire the matter to be heard by e-courts, "option will be given to him to opt out at any time of hearing. There will not be any prejudice caused to the assessees by hearing the matter before e-tribunal and he will be given a full opportunity to represent the matter."

For representing the matter before an e-tribunal, a consultant need not be technically savvy or invest any amount on computers, etc for making a representation. All these facilities will be provided at the nearest ITAT centre.

 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2017 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Web Application Development Web based Software Solution Web Application Deployment Web Application Solutions Web Application Software Development Web Application Deployment Web Application Programming Web Application Design and Development

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions