In news- The Union Minister for Law & Justice, Communications and Electronics & IT, recently launched the e-filing portal of Income Tax Appellate Tribunal (ITAT), ‘itat e-dwar’.
- The portal will enhance the accessibility, accountability and transparency in the day to day working of the ITAT.
- It would not only result in economization of the use of paper, savings in costs but also lead to quicker disposal of cases.
- It would enable the parties to file their Appeals, Miscellaneous Applications, documents, paper books, etc., electronically.
- With the combination of digital courtroom, virtual hearings and Mobile Application providing Judicial Information, paperless courts will soon be a reality in ITAT.
- ITAT is a quasi judicial institution set up in January, 1941 and specializes in dealing with appeals under the Direct Taxes Acts.
- It was constituted by virtue of section 5A of the Income Tax Act, 1922.
- It draws inspiration from its motto ‘Nishpaksh Sulabh Satvar Nyay’, which means impartial, easy and speedy justice.
- It is referred to as ‘Mother Tribunal‘ being the oldest Tribunal in the country.
- The orders passed by the ITAT are final, an appeal lies to the High Court only if a substantial question of law arises for determination.
Presently ITAT has 63 Benches at 27 different stations covering almost all the cities having a seat of the High Court