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

Bare Act

(1) The Appellate Tribunal shall not be bound by the procedure laid down by the Code of Civil Procedure, 1908 (5 of 1908) but shall be guided by the principles of natural justice and, subject to the other provisions of this Act and of any rules, the Appellate Tribunal shall have powers to regulate its own procedure including the place at which it shall have its sittings.

(2) The Appellate Tribunal shall have, for the purposes of discharging its functions under this Act, the same powers as are vested in a civil court under the Code of Civil Procedure, 1908 (5 of 1908), while trying a suit, in respect of the following matters, namely:

• (a) summoning and enforcing the attendance of any person and examining him on oath;
• (b) requiring the discovery and production of documents or other electronic records;
• (c) receiving evidence on affidavits;
• (d) issuing commissions for the examination of witnesses or documents;
• (e) reviewing its decisions;
• (f) dismissing an application for default or deciding it ex parte;
• (g) any other matter which may be prescribed.

(3) Every proceeding before the Appellate Tribunal shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228, and for the purposes of section 196 of the Indian Penal Code (45 of 1860) and the Appellate Tribunal shall be deemed to be a civil court for the purposes of section 195 and Chapter XXVI of the Code of Criminal Procedure, 1973 (2 of 1974).

Simplified Act

(1) The Appellate Tribunal, which is a type of higher court that reviews decisions made by a lower court or tribunal, doesn't have to follow the exact steps of a traditional courtroom as described in the Code of Civil Procedure from 1908. Instead, it should ensure fairness and follow general principles of justice. It has the freedom to set its own rules, including where it holds its hearings, as long as these don't conflict with the Information Technology Act or any other established rules.

(2) When the Appellate Tribunal is working on cases related to the Information Technology Act, it has the same authority as a regular civil court when it comes to:

• (a) Calling people to come to court and questioning them under oath;
• (b) Asking for documents or electronic records to be shown in court;
• (c) Accepting written statements made under oath;
• (d) Sending out orders for people to ...

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 affi...