Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2013 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (5) TMI 749 - AT - Income TaxMaintainability of appeal - Held that:- Considering a paper book containing 1044 pages available on record are not as per the Tribunal rules because in the Index of the paper book, there is no certificate given by the assessee as to whether these pages in the paper book were furnished before the authorities below and if yes, then which paper was furnished with which authority. Moreover, as per sub-rule 6 of Rule 18 of Appellate Tribunal Rules 1963, only those documents which are referred to and relied upon by the parties during the course of argument shall alone be treated as part of record of the Tribunal. As per sub Rule 7 of Rule 18, it is also prescribed that the papers /paper book not confirming to sub-Rules 1-6 of rule 18 are liable to be ignored. In the present case, the assessee has neither complied with sub-rule 7 of rule 18 nor with sub-rule 1-6 of Rule 18 and hence, this paper book filed by the assessee cannot be treated as part of the record of the Tribunal and the same is liable to be ignored. As there is no valid paper book on record and there is nobody present before the Tribunal on behalf of the assessee to make any argument in respect of these two appeals of the assessee decline to interfere in both these orders of CIT(A) to decide the validity of reassessment proceedings against assessee.
|