The Income Tax Appellate Tribunal (ITAT), Delhi Benches, has issued a notice adopting a series of resolutions aimed at encouraging greater use of virtual proceedings and reducing physical appearances before the Tribunal. 

The resolutions were adopted following a meeting held with office bearers and members of the Income Tax Appellate Tribunal Bar Association, New Delhi, under the chairmanship of the Hon’ble Vice-President, ITAT Delhi Zone on 20 May 2026. 

As per the notice, one of the key decisions is that court proceedings on Fridays should be conducted only through virtual mode. Members of the Bar have also been advised not to physically attend hearings on such days. The move appears to be aimed at increasing efficiency in court functioning while promoting wider adoption of digital hearing infrastructure. 

The Tribunal has also urged the Bar to ensure that wherever an adjournment petition is proposed to be filed, such requests should, as far as possible, be submitted only through virtual means. Physical appearances in these matters have been sought to be avoided entirely. 

Further, the Tribunal resolved that in cases involving ex-parte orders or situations where matters are required to be remanded back to lower authorities because of inadequate fact-finding or denial of opportunity, proceedings should also be pursued through virtual mode to the maximum possible extent. Physical appearances in such categories of cases have similarly been discouraged. 

The notice states that the resolutions have been issued with the approval of the Hon’ble Vice-President (Delhi Zone). The initiative reflects a continuing effort towards institutional adoption of technology-driven proceedings and may significantly impact the working practices of tax practitioners appearing before the Delhi Benches of the ITAT. 

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