Indore: Taking a cue
from law colleges which hold mock courts for making learned lawyers, the
Indore Chartered Accountants Institute (ICAI) for the first time held a
mock tribunal to teach budding chartered accountants the proceedings of
the Income Tax Appellate Tribunal (ITAT) on Saturday.
ITAT is a forum under the Ministry of Law which hears the appeals
over the decisions taken by the Income Tax Commissioner of India.
Officials claimed that the mock tribunal concept is both unique as well as new in this field.
"The mock tribunal was held for the first time at the institute
with the objective of educating young CAs about the Tribunal's court
proceedings," said ICAI member CA Rajesh Mehta.
CAs were divided into two broad groups-- Assessee Representatives (AR) s and Department Representatives (DR) s.
In addition, senior CAs were charged as accountant and judicial
members. The ARs sought adjournments in their respective cases while
others who acted DRs countered their arguments.
CAs who were in the Tribunal raised various technical and legal
issues during the mock proceedings to educate the delegates on various
aspects of Tribunal practice.
"The anchor of the mock Tribunal mentioned dos & donts with every case presented throughout the trial," Mehta said.
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