04 January 2021
My appeal was pending before CIT-A and few hearings had taken place when e-proceedings -Appeal system came in to operation. Now a fresh notice is issued under e proceedings asking to file submissions for hearing. Our submissions and Paper book consisting over 100 pages were already submitted to CIT-A who had conducted hearings under physical system. Do I have to upload these on e-processing again or just respond - "refer to submissions already made before CIT-A -- " Will the existing files be not passed to CIT-A who will be assigned to hear and decide the case? Will the hearings take place as if it is a new appeal and hearings already conducted and documents submitted as part of Paper Book will be ignored?
CAclubindia
