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2003 (5) TMI 35 - HC - Income TaxGrounds of appeal - failure of the Department to file grounds of appeal – dismissal of appeal – Tribunal was not right in observing that the grounds of appeal filed in September, 1998, were not acceptable because the same had not been approved by the Commissioner of Income-tax. Rule 9(1) does contain the requirement of filing of the specified documents along with the memorandum of appeal, but sub-rule (3) thereof gives ample discretion to the Tribunal to accept the memorandum of appeal even though it may not be accompanied by any of the documents referred to in sub-rule (1). These provisions are procedural in character. Therefore, the failure of the Department to file grounds of appeal on May 6, 1994, should not have been made a ground for dismissing the appeal in limine, more so because in response to the show cause notice issued by the Tribunal, the grounds of appeal duly signed by the Assistant Commissioner of Income-tax (Investigation Circle-II), Chandigarh, had been filed - We are further of the view that the explanation given by the Departmental Representative for non-filing of the grounds of appeal on May 6, 1994, was quite plausible and ought to have been accepted
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