Key highlights of SOPs for Physical Hearing-Delhi ITAT

Evaluating the situations of covid-19 in Delhi, Delhi Bench of ITAT has resumed the physical hearing in phased manner. In this regard, Delhi ITAT has issued standard operating procedures (‘SOPs’) dated 18.08.2021.

Key highlights of SOPs are as under:

• Effective date of resumption of physical hearing is 23.08.2021
• Initially, only one court room will be designated for physical hearing
• No filing of papers in the course of hearing before the Bench will be permissible
• Physical hearing is not mandatory and assessee/authorized representative may request for virtual hearing
• In case of physical hearing, assessee/authorized representative shall approach nodal officer for grant of entry pass (not mandatory to seek adjournment)
• Separate pass will be issued for each hearing, in case of more than one hearing
• Hearing shall not be proceeded with ex parte and will be adjourned
• Hybrid hearing shall be facilitated (i.e. either of party may attend through virtual mode)