Category: Income Tax Circulars 2013

SECTION 92C OF THE INCOME-TAX ACT, 1961 – READ WITH RULE 10B OF THE INCOME-TAX RULES, 1962 – TRANSFER PRICING – COMPUTATION OF ARM’S LENGTH PRICE – APPLICATION OF PROFIT SPLIT METHOD – WITHDRAWAL OF CIRCULAR NO. 2/2013, DATED 26-3-2013

CIRCULAR NO. 5/2013 [F. NO. 500/139/2012-FTD-I], DATED 29-6-2013

The Central Board of Direct Taxes had issued Circular No. 2 (hereinafter called “the Circular”) on 26th March 2013 regarding application of Profit Split Method.

2. It is noticed the Circular appeared to give the impression that there was a hierarchy among the six method listed in section 92C and that Profit Split Method (PSM) was the preferred method in the case involving unique intangible or in multiple interrelated international transactions.

3. Accordingly, the Central Board of Direct Taxes withdraws Circular No 2 dated 26th March 2013 with immediate effect.

The above may be brought to the notice of all concerned.

Reference: Section 92 of the income Tax Act, 1961

Computation of arm’s length price.

 (1) The arm’s length price in relation to an international transaction ⁸¹[or specified domestic transaction] shall be determined by any of the following methods, being the most appropriate method, having regard to the nature of transaction or class of transaction or class of associated persons or functions performed by such persons or such other relevant factors as the Board may prescribe⁸², namely :—

(a)  comparable uncontrolled price method;

(b)  resale price method;

(c)  cost plus method;

(d)  profit split method;

(e)  transactional net margin method;

(f)  such other method as may be prescribed⁸³ by the Board.

(2) The most appropriate method referred to in sub-section (1) shall be applied, for determination of arm’s length price, in the manner as may be prescribed⁸⁴ :

⁸⁵[Provided that where more than one price is determined by the most appropriate method, the arm’s length price shall be taken to be the arithmetical mean of such prices:

Provided further that if the variation between the arm’s length price so determined and price at which the international transaction ⁸⁶[or specified domestic transaction] has actually been undertaken does not exceed ⁸⁷[such percentage ⁸⁸[not exceeding three per cent] of the latter, as may be notified^88a by the Central Government in the Official Gazette in this behalf], the price at which the international transaction ⁸⁶[or specified domestic transaction] has actually been undertaken shall be deemed to be the arm’s length price.]

⁸⁹[Explanation.—For the removal of doubts, it is hereby clarified that the provisions of the second proviso shall also be applicable to all assessment or reassessment proceedings pending before an Assessing Officer as on the 1st day of October, 2009.]

⁹⁰[(2A) Where the first proviso to sub-section (2) as it stood before its amendment by the Finance (No. 2) Act, 2009 (33 of 2009), is applicable in respect of an international transaction for an assessment year and the variation between the arithmetical mean referred to in the said proviso and the price at which such transaction has actually been undertaken exceeds five per cent of the arithmetical mean, then, the assessee shall not be entitled to exercise the option as referred to in the said proviso.]

⁹¹[(2B) Nothing contained in sub-section (2A) shall empower the Assessing Officer either to assess or reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154 for any assessment year the proceedings of which have been completed before the 1st day of October, 2009.]

(3) Where during the course of any proceeding for the assessment of income, the Assessing Officer is, on the basis of material or information or document in his possession, of the opinion that—

(a)  the price charged or paid in an international transaction ⁹²[or specified domestic transaction] has not been determined in accordance with sub-sections (1) and (2); or

(b)  any information and document relating to an international transaction ⁹²[or specified domestic transaction] have not been kept and maintained by the assessee in accordance with the provisions contained in sub-section (1) of section 92D and the rules made in this behalf; or

(c)  the information or data used in computation of the arm’s length price is not reliable or correct; or

(d)  the assessee has failed to furnish, within the specified time, any information or document which he was required to furnish by a notice issued under sub-section (3) of section 92D,

the Assessing Officer may proceed to determine the arm’s length price in relation to the said international transaction ⁹²[or specified domestic transaction] in accordance with sub-sections (1) and (2), on the basis of such material or information or document available with him:

Provided that an opportunity shall be given by the Assessing Officer by serving a notice calling upon the assessee to show cause, on a date and time to be specified in the notice, why the arm’s length price should not be so determined on the basis of material or information or document in the possession of the Assessing Officer.

(4) Where an arm’s length price is determined by the Assessing Officer under sub-section (3), the Assessing Officer may compute the total income of the assessee having regard to the arm’s length price so determined :

Provided that no deduction under section 10A ⁹³[or section 10AA] or section 10B or under Chapter VI-A shall be allowed in respect of the amount of income by which the total income of the assessee is enhanced after computation of income under this sub-section :

Provided further that where the total income of an associated enterprise is computed under this sub-section on determination of the arm’s length price paid to another associated enterprise from which tax has been deducted ⁹⁴[or was deductible] under the provisions of Chapter XVIIB, the income of the other associated enterprise shall not be recomputed by reason of such determination of arm’s length price in the case of the first mentioned enterprise.

MASTER CIRCULAR ON NOMINATION FACILITY FOR RELIEF/SAVINGS BONDS

CIRCULAR DGBA.CDD. NO. 7917 /13.01.299/2013-14, DATED 1-7-2013

Please refer to our Master Circular DGBA.CDD No. H-8574/13.01.299/2012-13 dated July 2, 2012 on the above subject.

2. In order to facilitate availability of all the current operative instructions on the above subject at one place, instructions issued up to June 30, 2013 by us are enclosed. (Annexure). This circular has also been placed on RBI website.

Annexure

Master Circular on Nomination facility for Relief/Savings Bonds

1.		A sole holder or all the joint holders (investors) of a Relief/Savings bond other than in the form of promissory note or bearer bond may nominate one or more persons who in the event of death of the sole holder/all the joint holders, as the case may be, would be entitled to the Relief/Savings bond and to the payment thereon, provided that the person or each of the persons nominated is himself/herself competent to hold a similar bond.
2.		The nomination should be made before maturity of the bond.
3.		When nomination has been made in favour of two or more nominees, in the event of the death of either or any of them, the surviving nominee or nominees, as the case may be, shall be entitled to the Relief/Savings bond and payment thereon.
4.		A nomination made by the holder(s) of a Relief/Savings bond may be varied or cancelled by making a fresh nomination in the prescribed manner and intimating the same in writing to the designated branch of the authorised public/private sector bank.
5.		If the nominee is a minor, the holder(s) of the Relief/Savings bond may appoint any person, not being a minor, to receive the proceeds of a Relief/Savings bond on behalf of the nominee in the event of his/her/their death during the minority of the nominee.
6.		The investor(s) can make separate nomination for each investment in a Bond Ledger Account (BLA) (subject to 2 above).
7.		Agency banks to issue ‘Acknowledgement of Nomination.’
8.		In case of 8 % Savings (Taxable) Bonds, 2003 (currently the only scheme open for subscription) the sole holder or all the joint holders can also nominate a Non-resident Indian (NRI) as his/her/their nominee(s) and remittance of interest payment and/or maturity value, as the case may be, will be governed by the regulations as applicable to NRIs.

Exceptions  – No nomination is permissible in the following cases:-

(a)		When the BLA is held by an adult on behalf of a minor;
(b)		When the holder has no beneficial interest in the BLA but holds it in an official or fiduciary capacity.

Cancellation of Nomination -A nomination previously made will stand automatically cancelled –

(a)		If the holder(s) applies to the agency banks for substitution or cancellation of the nomination and the substitution or cancellation is duly registered by the office;
(b)		If the holder(s) transfers the Certificate to another party.

The various circulars/instructions issued by RBI based on which the above Master Circular is prepared are listed below:

(i)		Ref. ‘Memorandum of Procedure’ for Relief bonds.
(ii)		Ref. CO.DT.13.01.201/4087/2000-01 dated February 16, 2001
(iii)		Ref. CO.DT.13.01.201/4854/2000-01 dated March 19, 2001
(iv)		Ref. CO.DT.13.01.298/H-3410/2003-04 dated December 20, 2003
(v)		Ref. CO.DT.13.01.299/H-3426/2003-04 dated December 20, 2003
(vi)		Ref. DGBA.CDD. No.H-2173/13.01.299/2008-09 dated September 2, 2008

(In case detailed clarifications are required on specific issues, the circulars indicated above may please be referred to)

IMPLEMENTATION OF THE CADRE RESTRUCTURING OF IT DEPARTMENT – CONSTITUTION OF THE CORE COMMITTEE

OFFICE ORDER [F. NO. HRD/CM/102/3/2009-10/(PT)/963], DATED 19-6-2013

1. Restructuring proposal of the Income-tax Department has been approved by Government on 23.05.2013 for the creation of a total 20,751 additional posts, and for carrying out various measures to increase the effectiveness of the Department.

2. The steps required to be taken to implement the Cadre Restructuring have been considered by the Board and it has been decided that its roll-out needs to be carried out in a planned and time-bound manner. It has therefore been decided to constitute a Core Committee as detailed in Para 6 of this Office Order to facilitate the implementation of the Cadre Restructuring.

3. The Board has also decided to constitute various other Sub-committees, consisting of representatives from CCAs, field formations and other stakeholders that would undertake the task of analyzing the issues and data, preparing roadmaps as well as assisting in the implementation of the various components of the Cadre Restructuring. The tasks for the Sub-committees would include formulating modalities for earliest implementation for items such as promotion/recruitment at various levels, conducting DPCs/up-gradations, considering operational/functional/jurisdiction issues for allocation of posts in different regions, restructuring/establishment of Directorates, required amendments in RRs; creation of necessary infrastructure and other related matters required for the posts.

4. The Core Committee would be responsible for the overall implementation of the Department’s restructuring. It would process the constitution/approval of the Sub-committees, co-ordinate efforts of all the Sub-committees, keep the CBDT abreast of all the developments; seek necessary clearances/approvals, wherever required, and assist the Sub-committees in their functions including seeking intervention wherever required to ensure that the work of the Sub-committees remains on schedule.

5. It would also be directly responsible for facilitating/ ensuring the DPC for grant of Apex grade to CCsIT; submission of analyses and reports to the CBDT; making recommendations on policy issues with regard to promotions/upgradations and inductions at various levels in consultation with the Sub-committees as may be required.

6. The Core Committee as detailed below, is accordingly constituted with the approval of the Competent Authority:-

Sr. No.	Name	Designation
1	Sh. T. Jena	DGIT	Chairman
2	Smt. Archana Ranjan	CCIT	Member
3	Sh. Krishna Saini	CIT	Member
4	Sh. Binay K Jha	DIT	Member
5	Smt. Pragya Saxena	J. S.	Member
6	Sh. Amitabh Kumar	DIT	Member
7	Sh. Manoj Joshi	DIT	Member
8	Sh. R R Singh	DIT	Member
9	Sh. Debjyoti Das	DIT	Member
10	Smt. Swati Joshi	Addl. DIT	Member Secretary

7. The Chairman of the Committee may-

i.		Co-opt more Members, if required, for specialist inputs or to make the consultations broad based and inclusive.
ii.		Constitute further sub-committees, as required, for examining various issues, for providing material that may assist the Core Committee in its work.

8. The Headquarters of the Committee shall be at New Delhi in the Directorate of HRD, which shall function as its Secretariat and shall provide:

i.		All necessary coordination and secretarial support, and assistance to the Core Committee, and sub-committees for their functioning.
ii.		Arrange for, collect, obtain and provide feedback, data, information analysis and any other specialist or specific inputs that may be material to and necessary for carrying out its functions.

9. The Committee shall carry out weekly review of the progress of its work and shall periodically brief the CBDT on the status thereof.

DEMAND MANAGEMENT AND ARREAR DEMAND RECOVERY – COMBINATION OF MEASURES SPECIFIED TO ACHIEVE STIFF TARGETS OF ARREAR DEMAND RECOVERY

LETTER F.NO. 1(164)/DIT(R)/DEMAND MANAGEMENT/DOMS/2013-14, DATED 29-4-2013

As the new financial year has begun and the department is entrusted with new targets and goals, your focussed attention is sought for a pro-active approach towards recovery of arrow demand this year.

The demand uploaded by AO’s on the CPC Portal together with demand in IRLA is way short of the total demand reported in CAP-I. And the demands uploaded, are sometimes incorrect or non-existent leading to grievances and causing aberrations in projection of total collection figures. A structured and systematic approach is required to identify the causes of mounting arrear demand and develop a strategy to address these reasons in a timeframe for implementation. The responses involve a combination of measures to achieve stiff targets of arrear demand recovery given as below.

Demand Management Month from 25th April 2013 to 24th May 2013 :

The issue of Demand Management was discussed and a standard operating procedure was prescribed vide Member(R) letter F.No. DIT(S)-II/DMFortnight/2012-13 dated 03rd September 2012. Pursuant to above, an exercise was initiated at CCIT(CCA)/CCIT Level to appoint Nodal Officers and address the grievance of the assessee by a single window clearance cell. The results have been encouraging inspiring us to conduct similar exercise in respective CCIT charges again to achieve desired results. Adequate publicity was also given to the endeavour and may be given again this year in each CCIT charge. The objectives of such exercise are given as below :

(a)		To reduce the number of arrear demand entries;
(b)		Cleansing of arrear demand data present on IRLA and AST;
(c)		Reconciliation of demand existing as per CAP-I and as per CPC Portal.

These objectives may be kept in mind while focussing efforts towards arrear demand mitigation.

A designated proforma is enclosed to demonstrate the progress in resolution of assessee’s grievances as well as discrepancies existing in CAP-I figures. The proforma is in addition to report as per SOP.

Following the SOP (Standard Operating Procedure) provided vide Member(R) letter as given above you are required to observe ‘Demand Management Month’ from 25th April 2013 to 24th May, 2013. Vide earlier instructions, a Nodal Officer of the rank of JCIT or above was to be created as single point of contact for taxpayers with due publicity of contact details with caution that taxpayers not be asked to directly approach the Assessing Officers. This practise may be continued this year also.

The report as per SOP should be submitted by each CCIT charge sifter collating the report on following points at the range head level:

(a)		Number of AO wise fresh demand entries Mortified for uploading verified and uploaded with total amount involved.
(b)		Number of already uploaded entries verified and corrected with total amount.
(c)		Number or entries identified in lists defined at below with total amount, which cannot be uploaded on CPC portal.
i.		Old demand where No PAN is available.
ii.		Demand where PAN is available but no files are available.
iii.		Other demands e.g. relating to Block assessments and TDS depends, which are net possible to upload on CPC demand Portal.

Your aim should be to crystalize the arrear demand at realistic level after resolving the grievances in a transparent manner. The progress must be visible and apparent instead of being ceremonial.

TRO’s Action Plan and Write off matters

There is much to be desired regarding collection of the Arrear Demand the implementation of the TRO’s Action Plan or removal of deficiencies in regular Write Off proposal Often the meeting of Zonal committees of Write Off are not held quarterly, nor proper write off is being done at the level of Local, Regional committees. The issues of Summary, Ad-hoc, and Regular Write Off must be handled as per Central Action Plan with utmost priority and feed back be provided periodically as prescribed by Instruction No. 7/2004 dated 19-8-2004 and 2/2010 dated 18-3-2010.

It is important to keep in mind that once Income Tax Department is facing a stiff it has to prevent a further deterioration in demand position. Sophisticated Revenue IT. Systems have been developed and refined to assist us in the timely identification of cases for direct intervention relating to recovery of arrear demand. Therefore, early and proactive measures by the Department are imperative.

Finally, I wish to assert that accurately identifying the specific action points will give Income-tax Department an edge for the recovery of arrear demand.

Proforma for the ‘Demand Management Month’ (Annexure A)

(To be submitted so as to reach the CBDT by 27-5-2013)

CCIT(CCA)…

Name of the CCIT (Charge)

Name of the CIT (Charge)

Name of the Range

Name of the Ward/Cicle

Total outstanding demand	As per CAP-I	Demand as per IRLA	As per CPC portal	Reasons for difference, if any, in figures in column (2) and (4)	Remarks
(1)	(2)	(3)	(4)	(5)	(6)
As on 01.04.2013
As on 24.05.2013

 

Description

Pendency of cases*

Action taken

Brought forward as on 01.04.13

Received till 24.05. 13

Total work load

Cases in which demand rectified and uploaded in CPC portal

No. of cases in which demand uploaded on CPC portal found correct and initiated accordingly

Total No. of cases in which Verification made

Balance No. of cases of which action is yet to be taken

Remarks

No. of cases

Amount by which demand rectified/ reduced (in Rs. crores)

No. of cases

Amount of demand

No. of cases

Amount of demand

Petitions received from assessees

CPC related

Other reasons

*Note : Each assessment year to be considered as a separate case.

Report as per SOP ‘Demand Management fortnight’ (Annexure B)

(a) Number of AO wise fresh demand entries identified for uploading, verified and uploaded with total amount involved,

S.No.	Range	No. of entries	Amount in crores

(b) Number of already uploaded entries verified and corrected with total amount

S.No.	Range	No. of entries	Amount in crores

(c) Number of entries identified in lists defined a* below with total amount, which cannot be uploaded on CPC portal.

I.			Old demand where No PAN is available.
II.			Demand where PAN is available but no files are available.
III.			Other demand e.g. relating to Block assessments and TDS demands, which art not possible to upload on CPC demand Portal.
S.No.		Range		No. of entries	Amount in crores

Issue of Tax Deduction Certificate using online portal of TRACES. The relevant form for such TDS certificate is Form No. 16 in case of deduction under section 192 and Form No. 16A for deduction under any other provision of Chapter XVII-B of the Act. TDS certificate in Form No. 16 is to be issued annually whereas TDS certificate in Form No. 16A is to be issued quarterly making it mandatory for all deductors to issue TDS certificate in Form No. 16A after generating and downloading the same from “TDS Reconciliation Analysis and Correction Enabling System” or TRACES Portal) previously called TIN website

SECTION 203 OF THE INCOME-TAX ACT, 1961, READ WITH RULE 31 OF THE INCOME-TAX RULES, 1962 – DEDUCTION AT SOURCE – CERTIFICATE FOR TAX DEDUCTED – ISSUANCE OF CERTIFICATE FOR TAX DEDUCTED AT SOURCE IN FORM NO.16

CIRCULAR NO. 4/2013 [F.NO.275/34/2011-IT(B)], DATED 17-4-2013

1. Section 203 of the Income-tax Act 1961 (“the Act”) read with the Rule 31 of the Income-tax Rules 1962 (“the Rules”) stipulates furnishing of certificate of tax deduction at source (TDS) by the deductor to the deductee specifying therein the prescribed particulars such as amount of TDS, valid permanent account number (PAN) of the deductee, tax deduction and collection account number (TAN) of the deductor, etc. The relevant form for such TDS certificate is Form No. 16 in case of deduction under section 192 and Form No. 16A for deduction under any other provision of Chapter XVII-B of the Act. TDS certificate in Form No. 16 is to be issued annually whereas TDS certificate in Form No. 16A is to be issued quarterly. TDS Certificate in Form No 16 as notified vide Notification No. 11/2013 dated 19-2-2013 has two parts viz Part A and Part B (Annexure). Part A contains details of tax deduction and deposit and Part B (Annexure) contains details of income.

2. With a view to streamline the TDS procedures, including proper administration of the Act, the Board had issued Circular No. 03/2011 dated 13-5-2011 and Circular No. 01/2012 dated 9-4-2012 making it mandatory for all deductors to issue TDS certificate in Form No. 16A after generating and downloading the same from “TDS Reconciliation Analysis and Correction Enabling System” or TRACES Portal) previously called TIN website. In exercise of powers under section 119 of the Act, the Board has now decided as following:-

2.1 ISSUE OF PART A OF FORM NO. 16 FOR DEDUCTION OF TAX AT SOURCE MADE ON OR AFTER 1-4-2012:

All deductors (including Government deductors who deposit TDS in the Central Government Account through book entry) shall issue the Part A of Form No. 16, by generating and subsequently downloading through TRACES Portal, in respect of all sums deducted on or after the 1st day of April, 2012 under the provisions of section 192 of Chapter XVII-B. Part A of Form No 16 shall have a unique TDS certificate number.

2.2 AUTHENTICATION OF TDS CERTIFICATE IN FORM NO. 16:

The deductor, issuing the Part A of Form No. 16 by downloading it from the TRACES Portal, shall, before issuing to the deductee authenticate the correctness of contents mentioned therein and verify the same either by using manual signature or by using digital signature in accordance with sub-rule (6) of Rule 31.

2.3 In other words, Part A of Form No. 16 shall be issued by all the deductors, only by generating it through TRACES Portal and after duly authenticating and verifying it.

2.4 ‘Part B (Annexure)’ of Form No. 16 shall be prepared by the deductor manually and issued to the deductee after due authentication and verification alongwith the Part A of the Form No. 16 stated above.

2.5 Sub rule (3) of rule 31of the Rules sets the time limit for issuance of Form 16 by the deductor to the employee. Currently, Form 16 should be issued by 31st May of the financial Year immediately following the financial year in which income was paid and tax deducted.

3.1 The Director General of Income-tax (Systems) shall specify the procedure, formats and standards for the purpose of download of Part A of Form No. 16 from the TRACES Portal and shall be responsible for the day-to-day administration in relation to the procedure, formats and standards for download of Part A of Form No. 16 in electronic form.

3.2 It is further clarified that Part A of Form No. 16 issued by the deductors in accordance with this circular and as per the procedure, formats and standards specified by the Director General of Income-tax (Systems) and containing Unique Identification Number shall only be treated as a valid compliance to the issue of Part A of Form No. 16 for the purpose of section 203 of the Act read with rule 31 of the Rules.

Reference: Section203 of the income Tax Act, 1961

Certificate for tax deducted.

 [(1)]  Every person deducting tax in accordance with ³⁴[the foregoing provisions of this Chapter] ³⁵[shall, within such period as may be prescribed from the time of credit or payment of the sum, or, as the case may be, from the time of issue of a cheque or warrant for payment of any dividend to a shareholder], furnish to the person to whose account such credit is given or to whom such payment is made or the cheque or warrant is issued, a certificate to the effect that tax has been deducted, and specifying the amount so deducted, the rate at which the tax has been deducted and such other particulars as may be prescribed.]

³⁶[(2) Every person, being an employer, referred to in sub-section (1A) of section 192 shall, within such period, as may be prescribed, furnish to the person in respect of whose income such payment of tax has been made, a certificate to the effect that tax has been paid to the Central Government, and specify the amount so paid, the rate at which the tax has been paid and such other particulars as may be prescribed.]

INCOME TAX APPELLATE TRIBUNAL

The Assistant Registrar,

Income Tax Appellate Tribunal,

…………………………

Sub : Withdrawal of Annexure B & option for hearing through E-court.

Ref: ITA No. ______________ …… Vs. ……….

I/We had submitted Annexure B opting out for hearing before E-court vide letter dated _________ Now I/We withdraw Annexure B & give my/our option for hearing of captioned appeal through E-Court. Permission may granted and needful be done.

Thanking you,

Yours faithfully

Copy to:

1. Respondent/Appellant with a request to give their consent or objection as the case may be within a week of receipt of this letter.

MEMORANDUM OF E-HEARING AT ORIGINAL BENCH

Original Bench at ________________

E-Bench at ________________________________

Date on which files sent to E-Bench ________________

Dates of adjournments sought by assessee or revenue with signature of the AR on the fresh date granted ___________________________

Documents sent by e-mail to E-Bench with date and time ________________

Date on which case is finally heard ________________

Stamp of hearing with Name of AR and DR ________________

Date on which order finally pronounced at EB ________________

Date on which file received back from E-Bench with the requisite number of copies of orders. __________________

Declaration by the BC at OB that all the documents including POA etc. have been received back in original from the EB.

ANNEXURE – E

MEMORANDUM OF E-HEARING AT E- BENCH

Original Bench at ________________

E-Bench at ________________

Date on which file received from Original Bench ________________

Date on which P.B received from Original Bench ________________

Dates of adjournments sought by assessee or revenue ________________

Documents received by e-mail from original Bench with date and time ________________

Date on which case is finally heard ________________

Stamp of hearing with Name of AR and DR ________________

Date on which order finally pronounced ________________

Date on which the order is uploaded ________________

Date on which file sent back to Original Bench with the requisite number of copies of orders________________

Declaration by the BC at EB that all the documents including POA etc. have been sent back in original to the OB.

ANNEXURE -F

Order Pronounced by EB at………………on………………..BY

Persons Present at OB at …………………..on………………

For Assessee:……………….

For Department……………

 

 

Form for not opting for hearing of appeal through Video Conferencing.

From : The Assessee or A.R of the Assessee / DR

To : The Assistant Registrar of the concerned Bench.

Ref: ITA No…………………………….

……………………………………….vs……………………….

With reference to the above, I do not wish that the hearing of the above appeal should take place through Video Conferencing.

Yours faithfully

• File your appeals normally at the Office of ITAT in your place as prescribed in the Rules.
  
• When a notice of hearing comes with communication of hearing by E-Bench, reply immediately in case E-hearing was not acceptable.
  
• File paper book, copies of orders etc., at least 15 days before the scheduled day of hearing.
  
• Please note that there is no change in the rules, procedures or protocol in E-hearing.
  
• Present at the place of Original Bench only.
  
• While arguing the case, look at the screen i.e., at the Members of the E-Bench.
  
• Speak clearly. Make your submissions normally as if you are in the Court Room.
  
• Maintain decorum and silence in the Court Room.