Section 58 of ITA, 2000 : Section 58: Procedure And Powers Of The Appellate Tribunal

Explanation using Example

Let's imagine a scenario where a software company, XYZ Softwares, is accused of misusing user data. The case is brought before the Appellate Tribunal under the Information Technology Act, 2000. According to Section 58 of this Act:

(1) The Appellate Tribunal is not required to follow the exact procedure outlined in the Code of Civil Procedure, 1908. Instead, it can set its own rules, as long as it adheres to the principles of natural justice. For instance, the Tribunal can decide where the hearings will take place.

(2) The Tribunal has the same powers as a civil court under the Code of Civil Procedure, 1908. This means it can call and question people under oath, ask for documents and electronic records to be produced, receive evidence on affidavits, issue orders for the examination of witnesses or documents, review its own decisions, and dismiss an application for default or decide it ex parte.

(3) Any proceedings before the Appellate Tribunal are considered judicial proceedings. This means that any false evidence given can be penalized under sections 193 and 228 of the Indian Penal Code. The Appellate Tribunal is also considered a civil court for the purposes of section 195 and Chapter XXVI of the Code of Criminal Procedure, 1973.