Measures for expediting and facilitating disposal of matters before the tribunal

Various suggestions have been received from representatives of litigants and from other quarters for
measures which would expedite the disposal of matters before the Tribunal, and facilitate the task of litigants. On a
consideration 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 address
to 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 the
specified address, a copy will be endorsed for information to the appellant/authorised representative, as the case may
be.
3.Listing of Similar Cases Together : Hearing notices are usually issued about a month in advance of the
date of hearing. On receipt of such a notice an appellant may, if he so desires, bring to the notice of the Registry any
of his other appeals on the same issue which are pending in the Tribunal and are ripe for hearing, with a request that
these appeals may also be taken up at the same time. Provided such a request is received at least two weeks prior to
the 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 the
Revenue, some assessee-respondents find it a hardship, particularly if from out-stations, to come to New Delhi for
opposing the stay application. As a measure of relief in such cases, notices will in the first instance be issued only to
the appellant-applicant, that is, the Revenue. If after hearing the representative of the Revenue, the Bench considers
that there is no case for the respondent to answer, it may dispose of the matter accordingly. Where the Bench
considers it necessary to hear the respondent also, a further notice will be issued for a hearing with both parties
present. However, an assessee-respondent who prefers the current procedure whereby both parties are required to
be present at the outset may make a request to this effect on receiving notice of filing of the appeal or when the stay
application 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 appropriate
fees where leviable, should be filed to the Tribunal. It is however clarified that in such cases it is open to the
appellants to file a single paper book containing copies of all the documents required for disposing of the entire group
of appeals.
6.Restoration Applications : Where an appeal has been dismissed for default, and an application is made
for restoration, it is the practice at present to list only the restoration application. If the appeal is restored, a further
date of hearing is fixed. In future, if on hearing the restoration application the appeal is restored, the main appeal will
also 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 as
the Tribunal. Two of these are mentioned below:(a) Requests for Adjournment : As a facility to out-station litigants, the Tribunal entertains postal or
telegraphic requests for adjournment received from them. Such requests should state clearly the partys
name, the reference number and the date of hearing, and should be sent as early as possible to enable
the 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) the
number 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 the
main record.

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