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2014 (5) TMI 700 - AT - Income TaxAdmission of appeal – Rule 19 of the ITAT Rules, 1963 - Held that:- Following Commissioner Of Income-Tax. Versus Multiplan India (Private) Limited [1991 (5) TMI 120 - ITAT DELHI-D] - issuance of notice under Rule 19 itself does not make the appeal admissible - Non-attendance makes the appeal defective and the assessee has to correct the same by giving proper address - the appeal to be unadmitted with a liberty to assessee to move appropriate application and correct the defect in the memo about its address to ensure a proper hearing of the appeal – Decided against Assessee.
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