Sourav
(Student)
19 March 2021
Refund shall be initiated within due time.
The bench of the ITAT hears the matter of the appeal and passes the order deciding the appeal. In a case where one or more of the parties fail to appear on the dates fixed for hearing, the ITAT can dispose of the appeal ex-parte. In case the other party/parties appear after the disposal and satisfy the ITAT with reasons for non-appearance, the ITAT may set aside its earlier ex-parte order. In general, a bench consisting of an accountant member and one judicial member passes the order of the ITAT. However, in specific cases of importance, the President of the ITAT may constitute a special bench consisting of three or more members, with at least one accountant member and one judicial member. In case the members differ in the decision on any point under consideration, the decision of the majority prevails. In case the members of the bench are divided in opinion, the President hears and decides the appeal.