ITAT Issues New SOPs for Sending Notices for Personal Hearing

The Income Tax Appellate Tribunal (ITAT), Delhi Benches, has issued a new Standard Operating Procedure (SOP) for sending notices for personal hearing before the Bench of ITAT. As per the circular issued by ITAT dated 25.07.2025, the Tribunal is bringing changes to its communication methods after considering the recent technological developments. Let us understand what has changed.

When Physical Notices Will Be Sent

The next date of hearing is shown on the ITAT website and in the daily orders posted online. Therefore, the tribunal has decided not to send notices every time. The notices will only be issued for the first hearing, to inform the parties that the case has started. After that, it is the responsibility of the counsel or individuals to keep track of hearing dates and attend accordingly.

What Are the Exemptions?

There are two situations when physical notices may still be issued:

• When the Bench is not functioning on the scheduled hearing date and the matter is rescheduled.
• When it is directed by the Bench in any case.

The ITAT has also decided that if email IDs are provided in the appeal documents, notices will also be sent by email for all hearing dates.