TMI BlogIncome-tax (Appellate Tribunal) Rules, 1963 - Amendment in rules 2, 4A, 9, 26 & 34A; deletion of proviso to rule 35A and substitution of words 'Income Tax Officer' and "Appellate Assistant Commissioner"X X X X Extracts X X X X X X X X Extracts X X X X ..... ub-section (5) of section 255 of the Income Tax Act, 1961 , the Appellate Tribunal hereby makes the following rules further to amend the Income Tax (Appellate Tribunal) Rules, 1963, namely :- Short title and Commencement (1) These rules may be called the Income Tax (Appellate Tribunal) Amendment Rules, 2012. (2) These rules shall come into force with effect from the date of their publi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plications for early hearing, transfer of appeals, applications for adjournment; Amendment in Rule 9 What to accompany memorandum of appeal. In Rule 9, the words Income Tax Officer may be substituted by the words Assessing Officer.'' After existing Rule 9, the following shall be inserted as Rule 9 A :- 9A (1) In the event of change in the address of the parties t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Continuation of proceedings after the death or insolvency of a party to the appeal. For the existing Rule 26, the following rule shall be substituted:- Where an assessee whether he be an appellant or the respondent to an appeal dies or is adjudicated insolvent or in the case of a company being wound up, the appeal shall not abate and may, if the assessee was the appellant, b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 254(2). For the existing Rule 34A(2), the following shall be substituted:- Every application made under sub-rule (1) shall be in triplicate and the procedure for filing of appeals in these rules will apply mutatis mutandis to such applications. The Applicant shall also state whether any Miscellaneous Application under section 254(2) was filed earlier before the Tribunal against ..... X X X X Extracts X X X X X X X X Extracts X X X X
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