Template Description
This template provides a formal request made when the paperbook or documentation needed for representation is not yet compiled, necessitating a delay in the hearing. It is a 2-page MS Word document which is mandatory for maintaining procedural fairness and ensuring that all relevant materials are available for a thorough presentation. Taxpayers and Assessees, Chartered Accountants, Tax Attorneys and Legal Representatives, Finance Managers and CFOs, Accounts and Finance Departments, Tax Authorities and Tribunal Staff, Accounting Firms, Legal Consultants
Understanding Adjournment Letter to ITAT - Paperbook under compilation
Terminologies:
Adjournment: A postponement of a scheduled hearing to a later date.
Income Tax Appellate Tribunal (ITAT): The quasi-judicial authority that hears appeals against decisions made by lower tax authorities.
Paperbook: A compilation of documents, evidence, and records required to present a case effectively during a hearing.
Key Features:
Formal Structure:
The template provides a formal, professionally structured format for requesting an adjournment, ensuring clarity and adherence to legal communication standards.
Date and Address:
It includes sections to specify the date of the request and the address details of the Income Tax Appellate Tribunal, ensuring the request is directed to the appropriate authority.
Subject and Reference Details:
The template clearly states the subject of the request (adjournment) and includes reference information such as the scheduled hearing date and appeal number, providing context and specificity.
Reason for Adjournment:
A designated section is provided to explain the reason for the adjournment request, specifically mentioning the delay in compiling the necessary paperbook for representation.
Request for Rescheduling:
It includes a polite and formal request to reschedule the hearing to a later date at the convenience of the Tribunal, ensuring that the request is made respectfully.
Closing and Signature:
The template provides space for a formal closing statement and signature by an authorized representative, adding a personal and official touch to the request.
Forwarding of Copy:
A note is included for forwarding a copy of the request to the Departmental Representative, ensuring that all parties involved are informed and that the process is transparent.
Professional Language:
The template uses professional and courteous language, maintaining the decorum expected in legal and administrative communications.
Compact and Concise:
It is designed to be concise yet comprehensive, fitting into a single page while covering all necessary aspects of the adjournment request.
Customizable Fields:
The template includes placeholders for customization, such as dates, names, and specific details, allowing users to tailor the document to their specific needs and cases.
Conclusion
This template is essential for parties involved in tax appeals who need to request a delay in their hearing due to incomplete documentation. It ensures that all necessary materials are prepared for a comprehensive representation before the Tribunal. By using this structured format, users can effectively communicate their need for an adjournment and facilitate a fair hearing process. The document helps maintain procedural integrity and ensures that both parties have adequate time to prepare for the appeal.