For efficient and accurate tracking and consolidation of budget availability and expense position in real time, ITAT has implemented an online application called Budget Man, developed by in-house talent. This app allowed the head office to create periodic budget statements at the touch of a button. The Court of Appeal shall have the power to regulate its own procedure and that of its formations in all matters arising from the exercise of its powers or functions, including the places where the formations of the courts hold their sessions. The Court of Appeal therefore established its own rules, the Income Tax (Appeal Tribunal) Regulations 1963. These rules are the most appropriate for the expeditious processing of all cases pending before the Court of Appeal. The Court of Appeal acts in final factual matters, not only in matters of income tax, but also in tax matters such as wealth tax, gift tax, etc. The Court of Appeal is staffed effectively and performs its duties to the best of its ability, balancing the balance of justice equally between the taxpayer and the tax office, without fear or favour. The cases before the Court of Appeal are crucial and involve income amounting to several crores. The Court of Justice is responsible for deciding complex questions of law and fact. The presence of the members of the tribunal and the auditor ensures that the questions of law and fact that arise are properly considered and that the accounting and legal aspects are properly weighed. The Court of Appeal allows representatives of both parties to appear before it and always hears them before rendering a decision. The members hear the parties, examine the evidence in the file, take their own notes, refer to the authorities mentioned in the Bar Association, consult with each other and then make final orders.
The procedure that ensures that questions of fact and law are decided correctly and judicially is in itself an aid to the parties and the conclusions reached by the courts are beyond doubt. (a) The term of office of the Attorney General of India was renewed for a further period of one year. b) 07 new Deputy SGIs were again used in various High Courts/Houses of High Courts across the country. (c) For the various State/UT courts and tribunals concerned, the following number of lawyers has been appointed or their term of office as lawyers has been extended (figures are presented in the State/TU style): (i) Pune: A proposal for the construction of a training centre, guest house and staff accommodation in Akurdi has been approved, and CPWD received an estimate of construction costs as well as preliminary drawings and fit-ups. Bombay. (ii) Lucknow: Construction of ITAT, Lucknow`s office and residential building, is in full swing and is expected to be completed by March 2022. (iii) Guwahati: I.T.A.T., purchased 1 Bigha, 3 Katha, 1 Lessa from Fancy Bazar, Uzanbazar, Guwahati from the Central Inland Water Transport Corporation (CIWTC), an organization of the Government of India, under the Ministry of Merchant Marine for the equivalent of Rs 4,03,000,000. The question of transfer of ownership of ownership is being discussed with the Ministry of Merchant Shipping. (iv) Kolkata: WBHIDCO Ltd. has allocated 1.25 acres of leased land by letter dated 19.09.2019 in the financial and legal centre developed by West Bengal Housing Infrastructure Development Corporation Ltd.
(WBHIDCO)] at a price of Rs 16.25 crore. A preliminary estimate of Rs 66.39 crore was obtained from CPWD, Kolkata, for the construction of office buildings and a residential complex in ITAT, Kolkata. (v) Ahmedabad: The Ministry has granted permission and approval for the purchase of land from ITAT, Ahmedabad. As a result, a plot of 11,559 m² was used for the construction of office buildings/staff housing for ITAT, Ahmedabad Benches, Ahmedabad Land at FP No. 60, TP No. 694 of Joje Sola, Valley. Ghatlodiya at the price of Rs 76,46 16,869 by the Gujarat State Government and transferred/registered in Government Land Books in the name of ITAT, Ahmedabad. CPWD Ahmedabad`s estimate is expected for the construction of ITAT`s office building, Ahmedabad.
(vi) Delhi: In addition, the construction of ITAT office building, Delhi Benches, New Delhi by NBCC India Ltd. in Tower “B” of the World Trade Centre, Nauroji Nagar, New Delhi, is in full swing and is expected to be completed by December 2022. (vii) Raipur: 8730 square feet of office space in the newly constructed GPOA building in Naya Raipur (Atal Nagar), Chhattisgarh, has been allocated by the Ministry of Housing and Urban Affairs of New Delhi to ITAT, Raipur Bench, Raipur. The work of dividing the newly allocated office space has been completed and ownership of the office space has been transferred to ITAT. The office space is furnished through the purchase of furniture and furnishings by GeM. The Secretariat of the Directorate keeps ministries and central government departments informed of major developments in their cases and the outcome of the dispute and, where appropriate, provides appropriate advice on how to proceed. Briefs, affidavits, etc. filed with courts/tribunals, consumer forums/arbitrations in Tamil Nadu and Kerala are reviewed and reviewed at the draft stage.