itat e-dwar',e-filing portal

• 'Itat e-dwar', an e-filing portal of the Income Tax Appellate Tribunal has been launched.
• The portal would enable the parties to file their Appeals, Miscellaneous Applications, documents, paper books, etc., electronically.

Benefits of ITAT-e - Dwar:

• The portal will enhance the accessibility, accountability and transparency in the day to day working of the ITAT.
• It will result in economization of use of paper, savings in costs and rationalization of fixation of cases which in turn help in quicker disposal of cases.
• It would help parties to file their Appeals, Miscellaneous Applications, documents, etc electronically.

Income Tax Appellate Tribunal (ITAT):

• It is a quasi-judicial institution that specializes in dealing with appeals under the Direct Taxes Acts.
• It was set up in 1941 under section 5A of the Income Tax Act, 1922.
• Initially, it had three Benches at Delhi, Kolkata, and Mumbai.
• Currently, the ITAT has 63 Benches at 27 different stations covering almost all the cities having a seat of the High Court.
• Its motto is ‘Nishpaksh Sulabh Satvar Nyay’, which means impartial, easy, and speedy justice.
• It is referred to as the ‘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."