Template Description

This template is a formal request letter for adjournment of a hearing before the Income Tax Appellate Tribunal since papers required for making representation before Honour are under collection. The document is 2-page MS Word document which is crucial for taxpayers or their representatives seeking to delay a scheduled hearing due to the need for additional time to gather necessary documents or prepare a comprehensive representation. Intended users include Taxpayers, Legal Professionals, Tax Consultants, Accounting Firms, and Corporate Entities.

Understanding the Adjournment Letter to ITAT - Paper under Collection

What is paper under collection?

"Papers under collection" refers to documents or evidence that are currently being gathered or compiled but are not yet complete or available at the time the adjournment request is made.

Key Feature of the Adjournment Request:

Justification for Delay:

Reason for Request: Clearly states that the adjournment is needed because the required papers or documents are still being gathered or collected.

Purpose of Papers: Indicates that these documents are essential for making a comprehensive and effective representation before the tribunal, highlighting the necessity of the delay to ensure that all relevant information is available.

Professionalism and Respect:

Formal Tone: Maintains a respectful and professional tone throughout the letter, which is crucial when addressing a judicial or quasi-judicial body.

Polite Request: The request is made courteously, acknowledging the tribunal's schedule and convenience.

Specific Details:

Hearing Information: Provides specific details about the scheduled hearing date, the appeal number, and the relevant bench, which contextualizes the request and ensures clarity.

Reason for Request: Specifies that the reason for requesting adjournment is the ongoing collection of necessary papers, giving a clear rationale for why more time is needed.

Impact on Case Preparation:

Adequate Representation: Emphasizes that the adjournment will enable the party to prepare a more complete and thorough representation, which is in the interest of justice and fairness.

Document Collection: Implies that the completeness and accuracy of the case presentation depend on the successful collection of these documents.

Request for Rescheduling:

Alternative Date: Requests that the hearing be rescheduled to a later date, offering flexibility to accommodate the tribunal's schedule.

Consideration of Tribunal’s Convenience: Acknowledges that the new hearing date should be set at the convenience of the tribunal, showing consideration for the tribunal’s time and schedule.

Documentation and Communication:

Copy Forwarding: Ensures that a copy of the adjournment request is forwarded to the Departmental Representative, keeping all relevant parties informed and maintaining transparency.

Conclusion

An adjournment request is a formal mechanism to seek a delay in legal proceedings due to unavoidable circumstances. This template provides a structured format to professionally request the Income Tax Appellate Tribunal to reschedule a hearing, ensuring that the requesting party has sufficient time to complete necessary preparations. This process is essential for maintaining fairness and thoroughness in legal proceedings, allowing parties to present a well-prepared case.