|The Bench on which appeals and applications from the Districts, States and Union Territories be heard.|
INCOME-TAX (APPELLATE TRIBUNAL) RULES, 1963
[NOTIFICATION NO. I-AT/63, DATED 17-4-1963]
In exercise of the powers conferred by sub-section (5) of section 255 of the Income-tax Act, 1961 (43 of 1961), the Appellate Tribunal is pleased to make the following rules, namely :—
Rules to regulate the procedure of the Appellate Tribunal and the procedure of the Benches of the Tribunal
Short title and commencement.
1. (1) These rules may be called the Income-tax (Appellate Tribunal) Rules, 1963.
(2) They shall come into force at once.
2. In these rules, unless there is anything repugnant in the subject or context,—
(i) “Act” means the Income-tax Act, 1961 (43 of 1961);
(ii) “Authorised representative” means—
- (a) in relation to an assessee, a person duly authorised by the assessee under section 288 to attend before the Tribunal; and
- (b) in relation to an income-tax authority who is a party to any proceedings before the Tribunal—
(i) a person duly appointed by the Central Board of Direct Taxes as “authorized representative” to appear, plead and act on behalf of the income-tax department; and
(ii) a person duly authorised by the Chief Commissioner of Income-tax to appear, plead and act on behalf of the income-tax department;]
[(iii) “Bench” means a Bench of the Tribunal constituted under sub-section (1) of section 255 read with sub-section (2) thereof and includes the President, 2[Senior Vice-President,] Vice-President or any other Member sitting singly under the provisions of sub-section (3) of the said section and a Special Bench constituted under the same provision;]
(iv) “member” means a member of the Tribunal ;
(v) “prescribed form” means a form prescribed in the rules made by the Central Board of Direct Taxes under section 295 ;
(vi) “President” means the President of the Tribunal ;
(vii) “Registrar” means the person who is for the time being discharging the functions of the Registrar of the Tribunal [and includes a Deputy Registrar and Assistant Registrar where the context so requires] ;
(viii) “section” means a section of the Act ;
[(ix) “Senior Vice-President” means the Senior Vice-President of the Tribunal ;]
[(x)] “Tribunal” means the Appellate Tribunal constituted by the Central Government under section 252, and includes, where the context so requires, a Bench exercising and discharging the powers and functions of the Tribunal ;
[(xi)] “Vice-President” means a Vice-President of the Tribunal.
Sittings of Bench.
3. A Bench shall hold its sittings at its headquarters or 6[at such other place or places as may be authorised by the President.]
Powers of Bench.
4. (1) A Bench shall hear and determine such appeals and applications made under the Act as the President may by general or special order direct.
(2) Where there are two or more Benches of the Tribunal working at any headquarters, the President or, in his absence, the [Senior Vice-President/Vice-President of the concerned zone or, in his absence, the senior most member of the station present at the headquarters] may transfer an appeal or an application from any one of such Benches to any other.]
Powers and functions of the Registrar.
4A. (1) The Registrar/Deputy Registrar/Assistant Registrar shall have the custody of records of the Tribunal and shall exercise such other functions including weeding out of old records as may be assigned to him under these rules by the President, Senior Vice-President, Vice-President of the concerned Zone or Senior Member of the Bench.]
(2) Subject to any general or special order of the President, the Registrar shall have the following powers and duties, namely :—
[(i) to receive all appeals, miscellaneous applications, stay petitions as well as other documents including applications for early hearing, transfer of appeals, application for adjournment;]
(ii) to endorse on such appeals and applications the date of receipt for the purpose of calculating limitation [and the amount of fee received];
(iii) to scrutinize all appeals and applications so received to find out whether they are in conformity with rules;
(iv) to point out defects in such appeals and applications to the parties requiring them to rectify by affording reasonable opportunity and, if within the time so granted defects are not rectified, to obtain the orders of the Bench for the return of the appeals and applications;
(v) to check whether the appeal or appeals are barred by limitation and, if so, intimate the party and place the matter before the Bench for orders;
[(va) to send the memo of appeals, applications, petitions along with enclosures to the opposite party (respondents) within a reasonable time from their institution by the applicant/Department and to receive cross objection on the appeal filed by the applicant/Department and to carry out similar functions as indicated in sub-rules (ii) to (v) of this rule;]
(vi) subject to the directions of the President, Senior Vice-President, Vice-President and Senior Member of the Bench, to fix the date of hearing of the appeals and applications and direct the issue of notices therefor;
(vii) to ensure that sufficient number of cases are fixed before the Bench or Benches under the directions of the President, Senior Vice-President, Vice-President or Senior Member, as the case may be;
(viii) to bring on record legal representatives, in case of death of any party, to the proceedings;
(ix) to verify the service of notice or other processes and to ensure that the parties are properly served, after obtaining the orders of the Bench whenever required for substituted service;
(x) to requisition records from the custody of any authority;
(xi) to allow inspection of records of the Tribunal;
(xii) to return the documents filed by any authority on orders of the Bench;
(xiii) to consolidate the appeals relating to the same assessee or the same issue or for any reason on the direction of the President, Senior Vice-President, Vice-President or Senior Member;
(xiv) to fix cases out of turn on the direction of the President, Senior Vice-President, Vice-President or Senior Member;
(xv) to certify and issue copies of the orders of the Tribunal to the parties;
(xvi) to grant certified copies of documents filed in the proceedings to the parties, in accordance with the rules;
(xvii) to grant certified copies of the orders of Tribunal for publication, in accordance with the rules;
(xviii) to segregate cases to be heard by Single Member and fix them for hearing separately;
(xix) to ensure that remand reports are submitted in time whenever called for by the Bench by issuing necessary reminders to the authority concerned;
(xx) to obtain orders of the Bench on applications for withdrawal of appeals and applications and put up before the Bench.
(xxi) to refund the institution fee on the direction of the Bench.]
Language of the Tribunal.
5. The language of the Tribunal shall be English.
Filing of documents in Hindi.
5A. Notwithstanding anything contained in these rules, the parties may file documents drawn up in Hindi, if they so desire, in the Benches located in such States as may be notified by the President in this behalf from time to time.]
Vide Notification No. F. 186-Ad(AT)/71, dated 5-3-1974, documents drawn up in Hindi may be filed in the States of Gujarat, Maharashtra, Uttar Pradesh, Punjab, Chandigarh, Delhi, Madhya Pradesh, Rajasthan and Bihar at the following stations where Benches of the Tribunal are located, namely :—
Ahmedabad, Bombay, Nagpur, Allahabad, Amritsar, Chandigarh, Delhi, Indore, Jabalpur, Jaipur, and Patna.
Use of Hindi in proceedings and orders.
5B. Notwithstanding anything contained in these rules, the Tribunal in its discretion may permit the use of Hindi in its proceedings or may pass orders in Hindi, in such States as may be notified by the President in this behalf from time to time :
Provided that where the order is passed in Hindi, it shall be accompanied by an authorised English translation thereof.]
New rule 5B, inserted by the Income-tax (Appellate Tribunal) (Amendment) Rules, 1975, permits the use of Hindi by the Appellate Tribunal in its proceedings and also enables them to pass order in Hindi in such States as may be notified by the President from time to time. However, where the order is passed in Hindi it shall be accompanied by an authorised English translation.
For this purpose, vide Notification No. F. 71-Ad(AT)/74, dated 5-5-1975, the President of the Appellate Tribunal has notified the States of Gujarat, Maharashtra, Uttar Pradesh, Punjab, Madhya Pradesh, Rajasthan, Bihar and the Union Territories of Chandigarh and Delhi and the following stations where Benches of the Tribunal are located, namely :—
1. Ahmedabad, 7. Delhi,
2. Bombay, 8. Indore,
3. Nagpur, 9. Jabalpur,
4. Allahabad, 10. Jaipur,
5. Amritsar, 11. Patna.
Procedure for filing appeals.
6. (1) A memorandum of appeal to the Tribunal shall be presented by the appellant in person or by an agent to the Registrar at the headquarters of the Tribunal at Bombay, or to an officer authorised in this behalf by the Registrar, or sent by registered post addressed to the Registrar or to such officer.
(2) A memorandum of appeal sent by post under sub-rule (1) shall be deemed to have been presented to the Registrar or to the officer authorised by the Registrar, on the day on which it is received in the office of the Tribunal at Bombay, or, as the case may be, in the office of such officer.
Date of presentation of appeals.
7. The Registrar, or, as the case may be, the authorised officer, shall endorse on every memorandum of appeal the date on which it is presented or deemed to have been presented under rule 6 and shall sign the endorsement.
Vide Order No. 1 of 1973, dated 1-10-1973, the Assistant Registrar of the Appellate Tribunal at Bombay, Allahabad, Madras, Calcutta, Delhi, Hyderabad, Patna, Cochin, Ahmedabad, Bangalore, Indore, Chandigarh, Nagpur, Cuttack, Jabalpur, Jaipur, Amritsar, Poona and Gauhati have been authorised to endorse on memorandum of appeal the date on which it is presented or deemed to have been presented under rule 6. However, if at the time of presentation of appeal, the Assistant Registrar is absent from office, the appeal or application may be presented to the Superintendent/Assistant Superintendent/seniormost Head Clerk during office hours. In case the applicant apprehends that it is last day of the limitation for presentation of his appeal and application, he may present it to the Assistant Registrar at his residence or any other place wherever he may be or to Member of the Tribunal at his residence or wherever he may be.
Contents of memorandum of appeal.
8. Every memorandum of appeal shall be written in English and shall set forth, concisely and under distinct heads, the grounds of appeal without any argument or narrative; and such grounds shall be numbered consecutively.
What to accompany memorandum of appeal.
9. [(1) Every memorandum of appeal shall be in triplicate and shall be accompanied by two copies (at least one of which shall be a certified copy) of the order appealed against, two copies of the order of the [Assessing Officer], two copies of the grounds of appeal before the first appellate authority and two copies of the statement of facts, if any, filed before the said appellate authority.]
[(2) (i) In the case of appeal against the order of penalty, the memorandum of appeal shall also be accompanied by two copies of the assessment order ;
(ii) In the case of appeal against the assessment under section 143(3) read with section 144B, the memorandum of appeal shall also be accompanied by two copies of the draft assessment order and two copies of the Inspecting Assistant Commissioner’s directions under section 144B ;
(iii) In the case of assessment under section 143(3) read with section 144A, the memorandum of appeal shall also be accompanied by two copies of the Inspecting Assistant Commissioner’s directions under section 144A ; and
(iv) In the case of assessment under section 143 read with section 147, the memorandum of appeal shall also be accompanied by two copies of the original assessment order, if any.]
[(3)] The Tribunal may in its discretion accept a memorandum of appeal which is not accompanied by all or any of the documents referred to in sub-rule (1).
[Explanation : For the purpose of this rule, “certified copy” will include the copy which was originally supplied to the appellant as well as a photostat copy thereof duly authenticated by the appellant or his authorised representative as a true copy.]
It has been clarified by the President, Income-tax Appellate Tribunal, in his letter No. F. 38-JS (AT)/71, dated 9-8-1971, that a copy of the order appealed against bearing the signature of the issuing or authorised officer and seal of the office which issued the copies, will be treated as equivalent to a certified copy of the order appealed against.
When to give revised Form No. 36.
9A. (1) In the event of change in the address of the parties to the appeal as provided in column Nos. 10 & 11 of Form No. 36, the appellant should file a revised Form No. 36 duly filled up giving the new address of the party, duly verified in the same manner as required by rule 47 of the Income Tax Rules, 1962.
(2) The revised Form No. 36 shall specify the appeal No. as originally assigned or, in the event of nonavailability of such No. the date of filing of the appeal shall be mentioned in the covering letter.
(3) No cognizance of change of address of the parties shall be taken for any purpose, unless a revised form as per sub-rules (1) and (2) is filed.
(4) The address furnished in the revised Form No. 36 shall be deemed to be the address of the parties for the purpose of service of all notices/orders.]
Filing of affidavits.
10. Where a fact which cannot be borne out by, or is contrary to, the record is alleged, it shall be stated clearly and concisely and supported by a duly sworn affidavit.
Grounds which may be taken in appeal.
11. The appellant shall not, except by leave of the Tribunal, urge or be heard in support of any ground not set forth in the memorandum of appeal, but the Tribunal, in deciding the appeal, shall not be confined to the grounds set forth in the memorandum of appeal or taken by leave of the Tribunal under this rule :
Provided that the Tribunal shall not rest its decision on any other ground unless the party who may be affected thereby has had a sufficient opportunity of being heard on that ground.
Rejection or amendment of memorandum of appeal.
12. The Tribunal may reject a memorandum of appeal, if it is not in the prescribed form or return it for being amended within such time as it may allow. On representation after such amendment, the memorandum shall be signed and dated by the officer competent to make an endorsement under rule 7.
Who may be joined as respondent in an appeal by assessee.
13. In an appeal by an assessee under sub-section (1) of section 253, the [Assessing Officer] concerned shall be made a respondent to the appeal.
Who may be joined as respondent in an appeal by the [Assessing Officer].
14. In an appeal by the [Assessing Officer] under sub- section (2) of section 253, the appellant before the [CIT (Appeals)] shall be made a respondent to the appeal.
What to accompany memorandum of appeal under section 253(2).
15. In an appeal under sub-section (2) of section 253, a certified copy of the order of the Commissioner directing that an appeal be preferred, shall be appended to the memorandum of appeal.
Authorising a representative to appear.
16. In any appeal by any assessee, where the memorandum of appeal is signed by his authorised representative, the assessee shall append to the memorandum a document authorising the representative to appear for him and if the representative is a relative of the assessee, the document shall state what his relationship is with the assessee, or if he is a person regularly employed by the assessee, the document shall state the capacity in which he is at the time employed.
Where the power of attorney/vakalatnama is filed in favour of a firm, the constitution of the firm should also be intimated to the Tribunal vide Notification No. F. 161-Ad(AT)/70, dated 8-5-1973.
Authorisation to be filed.
17. An authorised representative appearing for the assessee at the hearing of an appeal shall, unless the document referred to in rule 16 has been appended, file such a document before the commencement of the hearing.
[Dress regulations for the members and for the representatives of the parties.
17A.[(i) Summer dress for the Members shall be white shirt, white pant with black coat, a black tie or a buttoned-up black coat.
In winter, striped or black trousers may be worn in place of white trousers.
In the case of female Members, however, the dress shall be black coat over white saree or any other sober saree.]
(ii) Dress for the authorised representatives of the parties (other than a relative or regular employee of the assessee) appearing before the Tribunal shall be the following :
- (a) In the case of male, a suit with a tie or buttoned-up coat over a pant or national dress, i.e., a long buttoned-up coat on dhoti or churidar pyjama. The colour of the coat shall, preferably, be black.
- (b) In the case of female, black coat over white or any other sober coloured saree.
Where, however, the authorised representatives belong to a profession like that of lawyers or Chartered Accountants and they have been prescribed a dress for appearing in their professional capacity before any Court, Tribunal or other such authority, they may, at their option, appear in that dress, in lieu of the dress mentioned above.
(iii) All other persons appearing before the Tribunal shall be properly dressed.]
[Preparation of paper books, etc.
18. [(1) If the appellant or the respondent, as the case may be, proposes to refer or rely upon any document or statements or other papers on the file of or referred to in the assessment or appellate orders, he may submit a paper book in duplicate containing such papers duly indexed and paged at least a day before the date of hearing of the appeal along with proof of service of a copy of the same on the other side at least a week before :
Provided, however, the Bench may in an appropriate case condone the delay and admit the paper book.]
(2) The Tribunal may suo motu direct the preparation of a paper book in triplicate by and at the cost of the appellant or the respondent containing copies of such statements, papers and documents as it may consider necessary for the proper disposal of the appeal.]
[(3) The papers referred to in sub-rule (1) above must always be legibly written or type-written in double space or printed. If xerox copy of a document is filed, then the same should be legible. Each paper should be certified as a true copy by the party filing the same, or his authorised representative and indexed in such a manner as to give the brief description of the relevance of the document, with page numbers and the Authority before whom it was filed.
(4) The additional evidence, if any, shall not form part of the same paper book. If any party desires to file additional evidence, then the same shall be filed by way of a separate paper book containing such particulars as are referred to in sub-rule (3) accompanied by an application stating the reasons for filing such additional evidence.
(5) The parties shall not be entitled to submit any supplementary paper book, except with the leave of the Bench.
[(6) Documents that are referred to and relied upon by the parties during the course of arguments shall alone be treated as part of the record of the Tribunal.]
[(7)] Paper/paper books not conforming to the above rules are liable to be ignored.]
Date and place for hearing of appeal to be notified.
19. (1) The Tribunal shall notify to the parties specifying the date and place of hearing of the appeal and send a copy of the memorandum of appeal to the respondent either before or with such notice.
(2) The issue of the notice referred to in sub-rule (1) shall not by itself be deemed to mean that the appeal has been admitted.
Date and place of hearing of appeal, how fixed.
20. The date and place of hearing of the appeal shall be fixed with reference to the current business of the Tribunal and the time necessary for the service of the notice of appeal, so as to allow the parties sufficient time to appear and be heard in support of or against the appeal.
Grant of time to answer in an appeal under section 253(1).
21. In an appeal under sub-section (1) of section 253, in fixing the date for the respondent to appear and answer to the appeal, a reasonable time shall be allowed for the necessary communication with the Commissioner through the proper channel and for the issue of instructions to an authorised representative to appear and answer on behalf of the respondent.
22. A memorandum of cross-objections filed under sub-section (4) of section 253 shall be registered and numbered as an appeal and all the rules, so far as may be, shall apply to such appeal.
Hearing of the appeal.
23. On the day fixed, or any other day to which the hearing may be adjourned, the appellant shall be heard in support of the appeal. The Tribunal shall, then, if necessary, hear the respondent against the appeal, and in such case the appellant shall be entitled to reply.
[Hearing of appeal ex parte for default by the appellant.
24. Where, on the day fixed for hearing or on any other date to which the hearing may be adjourned, the appellant does not appear in person or through an authorised representative when the appeal is called on for hearing, the Tribunal may dispose of the appeal on merits after hearing the respondent :
Provided that where an appeal has been disposed of as provided above and the appellant appears afterwards and satisfies the Tribunal that there was sufficient cause for his non-appearance, when the appeal was called on for hearing, the Tribunal shall make an order setting aside the ex parte order and restoring the appeal.]
[Hearing of appeal ex parte for default by the respondent.
25. Where, on the day fixed for hearing or any other day to which the hearing may be adjourned, the appellant appears and the respondent does not appear in person or through an authorised representative when the appeal is called on for hearing, the Tribunal may dispose of the appeal on merits after hearing the appellant :]
[Provided that where an appeal has been disposed of as provided above and the [respondent] appears afterwards and satisfies the Tribunal that there was sufficient cause for his non-appearance when the appeal was called on for hearing, the Tribunal shall make an order setting aside the ex parte order and restore the appeal].
[Continuation of proceedings after the death or insolvency of a party to the appeal.
26. 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, be continued by, and if he was the respondent be continued against, the executor, administrator or other legal representative of the assessee or by or against the assignee, receiver or liquidator, as the case may be:
i) The assessee files a revised Form No. 36 duly filled up giving revised name of the party duly verified in the same manner as required by rule 47 of Income Tax Rules, 1962;
(ii) The revised Form No. 36 shall specify the appeal number as originally assigned or, in the event of non-availability of such number on the date of filing the appeal shall be mentioned in the covering letter to enable the Registrar to place fresh Form No. 36 in the original file.]
Respondent may support order on grounds decided against him.
27. The respondent, though he may not have appealed, may support the order appealed against on any of the grounds decided against him.
Remand of the case by the Tribunal.
28. Where the Tribunal is of the opinion that the case should be remanded, it may remand it to the authority from whose order the appeal has been preferred or to the [Assessing Officer], with such directions as the Tribunal may think fit.
[Production of additional evidence before the Tribunal.
29. The parties to the appeal shall not be entitled to produce additional evidence either oral or documentary before the Tribunal, but if the Tribunal requires any document to be produced or any witness to be examined or any affidavit to be filed to enable it to pass orders or for any other substantial cause, or , if the income-tax authorities have decided the case without giving sufficient opportunity to the assessee to adduce evidence either on points specified by them or not specified by them, the Tribunal, for reasons to be recorded, may allow such document to be produced or witness to be examined or affidavit to be filed or may allow such evidence to be adduced.]
Mode of taking additional evidence.
30. Such document may be produced or such witness examined or such evidence adduced either before the Tribunal or before such income-tax authority as the Tribunal may direct.
Additional evidence to be submitted to the Tribunal.
31. If the document is directed to be produced or witness examined or evidence adduced before any income-tax authority, he shall comply with the direction of the Tribunal and after compliance send the document, the record of the deposition of the witness or the record of the evidence adduced, to the Tribunal.
Adjournment of appeal.
32. The Tribunal may, on such terms as it thinks fit, and at any stage, adjourn the hearing of the appeal.
[Award of costs.
32A. (1) The costs of any appeal shall be at the discretion of the Tribunal.
(2) The costs awarded by the Tribunal shall be paid or recovered as if it were a tax payable or a refund due to a party.
(3) Notwithstanding anything contained hereinabove, the Tribunal may in its discretion, direct such costs to be deposited in any other manner as it deems fit.]
[Proceedings before the Tribunal.
33. Except in cases to which the provisions of section 54 of the Indian Income-tax Act, 1922, and/or section 137 of the Act are applicable and cases in respect of which the Central Government has issued a notification under sub-section (2) of section 138 of the Act, the proceedings before the Tribunal shall be open to the public. However, the Tribunal may, in its discretion, direct that proceedings before it in a particular case will not be open to the public.]
[Order to be pronounced, signed and dated
34. (1) The order of the Bench shall be in writing and shall be signed and dated by the Members constituting it.
(2) The Members constituting the Bench or, in the event of their absence by retirement or otherwise, the Vice-President, Senior Vice-President or the President may mark an order as fit for publication.
(3) Where a case is referred under sub-section (4) of section 255, the order of the Member or Members to whom it is referred shall be signed and dated by him or them, as the case may be.
(4) The Bench shall pronounce its orders in the Court.
[However, where the Bench is not functioning or for any other good reason the pronouncement of order in the Court is not possible or practicable, a list of such order(s) shall be prepared duly signed by the Members showing the result of the appeal and the same would be put on the Notice Board of the Bench and it shall be deemed pronouncement of the order.]
(5) The pronouncement may be in any of the following manners :—
- (a) The Bench may pronounce the order immediately upon the conclusion of the hearing.
- (b) In case where the order is not pronounced immediately on the conclusion of the hearing, the Bench shall give a date for pronouncement.
- (c) In a case where no date of pronouncement is given by the Bench, every endeavour shall be made by the Bench to pronounce the order within 60 days from the date on which the hearing of the case was concluded but, where it is not practicable so to do on the ground of exceptional and extraordinary circumstances of the case, the Bench shall fix a future day for pronouncement of the order, and such date shall not ordinarily be a day beyond a further period of 30 days and due notice of the day so fixed shall be given on the notice board.
(6) The order of the Bench shall ordinarily be pronounced by the Members who heard the appeal. However, if the said Members or any of them is or are not available for pronouncement for any reason, then the order will be pronounced by such Member or Members as may be nominated by the President, Senior Vice-President, Vice-President, or Senior Member, as the case may be.
(7) In the case where the order is ready in every respect and can be made available to the parties, the Bench may advance the date of pronouncement and put this information on the notice board and the order shall be pronounced accordingly.
(8) In a case where the order cannot be pronounced on the date given, the date of pronouncement may be deferred, subject to sub-rule (5)(c) above, to a further date and information thereof shall be given on the notice board.]
[Procedure for dealing with applications under section 254(2).
34A. (1) An application under section 254(2) of the Act shall clearly and concisely state the mistake apparent from the record of which the rectification is sought.
[(2) 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 the same order and if so, the fate of such application. Copies of the orders passed by the Tribunal on such applications shall also be filed before the Tribunal in triplicate along with the Miscellaneous Application.]
(3) The Bench which heard the matter giving rise to the application (unless the President, the Senior Vice- President, the Vice-President or the Senior Member present at the station otherwise directs) shall dispose it after giving both the parties to the application a reasonable opportunity of being heard :
(4) An order disposing of an application, under sub-rule (3), shall be in writing giving reasons in support of its decision.]
Order to be communicated to parties.
35. The Tribunal shall, after the order is signed, cause it to be communicated to the assessee and to the commissioner.
[Procedure for filing and disposal of stay petition.
35A. (1)(a) Every application for stay of recovery of demand of tax, interest, penalty, fine, estate duty or any other sum shall be presented in triplicate by the applicant in person, or by his duly authorised agent, or sent by registered post to the Registrar or the Assistant Registrar, as the case may be, at the headquarters of a Bench or Benches having jurisdiction to hear the appeals in respect of which the stay application arises.
(b) Separate applications shall be filed for stay of recovery of demands under different enactments.
(2) Every application shall be neatly typed on one side of the paper and shall be in English and shall set forth concisely the following :—
- (i) short facts regarding the demand of the tax, interest, penalty, fine, estate duty or any other sum, recovery of which is sought to be stayed ;
- (ii) the result of the appeal filed before the [CIT (Appeals)], if any ;
- (iii) the exact amount of tax, interest, penalty, fine, estate duty or any other sum demanded, as the case may be, and the amount undisputed therefrom and the amount outstanding ;
- (iv) the date of filing the appeal before the Tribunal and its number, if known;
- (v) whether any application for stay was made to the revenue authorities concerned, and if so the result thereof (copies of correspondence, if any, with the revenue authorities to be attached);
- (vi) reasons in brief for seeking stay ;
- (vii) whether the applicant is prepared to offer security, and if so, in what form ;
- (viii) prayers to be mentioned clearly and concisely (stating exact amount sought to be stayed);
- (ix) the contents of the application shall be supported by an affidavit sworn by the applicant or his duly authorised agent ;
- (x) [***].
What to accompany an application for reference under section 256(1).
36. [An application for reference under sub-section (1) of section 256 shall be in triplicate and shall be accompanied by documents referred to in item No. 7 of Form No. 37 prescribed under rule 48 of the Incometax Rules, 1962, which in the opinion of the applicant should form part of the case, and a translation in English of any such document, where necessary.]
Procedure in respect of application under section 256(1).
37. Rules 6, 7, 12, 19, 20, 21, 23, 26 and 34 shall apply mutatis mutandis to an application under sub-section (1) of section 256.
Who may be joined as a respondent in an application by the assessee.
38. Where the application is by an assessee, the Commissioner to whom the [Assessing Officer] is subordinate shall be made a respondent.
Who may be joined as a respondent in an application by the Commissioner.
39. Where the application is by the Commissioner, the assessee shall be made a respondent.
Same Bench to hear the application.
40. The Bench which heard the appeal giving rise to the application shall hear it unless the President [, the Senior Vice-President or the Vice-President, as the case may be,] directs otherwise.
Time for submission of reply by the respondent.
41. On receipt of the notice of the date of hearing of the application, the respondent shall, at least 7 days before the date of hearing, submit a reply in writing to the application.
Contents of the reply.
42. The reply to the application shall specifically admit or deny whether the question of law formulated by the applicant arises out of the order under sub-section (1) of section 254. If the question formulated by the applicant is defective, the reply shall state in what particular the question is defective and what is the exact question of law which arises out of the said order. The reply shall be accompanied by two copies thereof, a list of documents (the particulars of which shall be stated) which, in the opinion of the respondent, should form part of the case and a translation in English of any such document, where necessary.
Dismissal if no question of law arises.
43. On the day fixed for the hearing of the application or any other day to which the hearing may have been adjourned, after hearing the parties, the Tribunal shall dismiss the application, if it is of the opinion that no question of law arises out of the order passed under sub-section (1) of section 254.
Statement of case to be prepared, if a question of law arises.
44. Where the Tribunal is of the opinion that a question of law arises out of the order under sub-section (1) of section 254, it shall draw up a statement of the case.
What to accompany the statement of the case.
45. [The Tribunal shall append to the statement documents which, in its opinion, form part of the case and as supplied to it by the parties. Within such time after the statement of the case is drawn up, as the Tribunal may direct, the applicant, or the respondent, as the case may be, shall, in addition to the documents already filed in accordance with rule 36, file as many certified copies of the documents which form annexures to the case, as the Tribunal may direct, and in case the party responsible for filing defaults, the Tribunal may send the statement to the High Court without annexures.]
Order on application to be communicated to the parties.
46. The order on the application for reference shall be communicated to the assessee and the Commissioner.
Same Bench to deal with requisition from High Court under section 256(2).
47. Where a requisition is received from the High Court under sub-section (2) of section 256, or where the case is referred back under section 258, it shall be dealt with by the Bench referred to in rule 40 unless otherwise directed by the President [or the Senior Vice-President] [or the Vice-President, as the case may be].
Copy of the judgment of the High Court to be sent to the Bench.
48. When a copy of the judgment of the High Court is received by the Tribunal under sub-section (1) of section 260, it shall be sent to the Bench referred to in rule 40, or any other Bench as directed by the President, [the Senior Vice-President or the Vice-President,] for such orders as may be necessary.
[Scale of copying fees.
49. [(1) Copying fees for supply of certified copies shall be charged as under :
- (i) For a full page or part thereof, [Rs. 10] irrespective of whether the copy is typed or xeroxed.
(2) Except in cases where copies are supplied free under the rules or instructions for the time being in force and in cases covered by sub-rule (3), the scale of fees to be charged for the supply of copies urgently shall be twice those prescribed by sub-rule (1) where the copies are typed and in such cases, fifty per cent of the fees so charged shall be paid to the official who types such copies.
(3) Where a party applies for immediate delivery of a copy of evidence taken down by a stenographer, the fee charged shall be twice those prescribed by sub-rule (1), and in case a typed copy is supplied, fifty per cent of the fees so charged shall be paid to the official who types such copies.
(4) If a publisher applies for a copy of an order of the Tribunal for the purpose of publication, the fee for such copy shall be [Rs. 15] per page or part thereof.
(5) Copying fees for supply of certified copies, whether typed or xeroxed, shall be recovered in advance in cash.]]
Fees for inspection of records.
50. (1) Fees for inspecting records and registers of the Tribunal shall be charged as follows :—
- (a) For the first hour or part thereof 
- (b) For every additional hour or part thereof 
(2) Fees for inspection shall be recovered in advance in cash.
(3) No fees shall be charged for inspecting records of a pending appeal or application by a party thereto.
Repeal and saving.
51. The Appellate Tribunal Rules, 1946, are hereby repealed except as to proceedings to which the Indian Income-tax Act, 1922, applies.
Application of Rules.
[52. These rules shall apply mutatis mutandis to proceedings under all such Acts which provide for adjudication of disputes by the Income-tax Appellate Tribunal.]
The Appellate Tribunal has, vide F. No. 114-Ad(AT)/69, dated 13-4-1970, laid down the following guidelines for the guidance of the assessees and their representatives :
1. In all communications addressed to the Tribunal by the parties with regard to appeals or applications or cross-objections the number thereof, or, if the number is not known, the date of filing thereof, should invariably be given. Failure to furnish the information will cause avoidable correspondence and needless delay in answering
2. An application for adjournment of the hearing should be made at the earliest possible time. If it could be presented personally, it should be done so. If it cannot be presented personally, a stamped envelope with the address of the assessee or his representative should, as far as possible, accompany the application. If a reply is required telegraphically, the necessary postage stamps should accompany the application. If a telegram is sent asking for adjournment, arrangement should be made for a reply-paid telegram. The suggestion made in this paragraph is intended not so much as a measure of economy as a measure for greater efficiency. The Tribunal is not bound to reply to applications for adjournment. Replies will, however, be given as far as possible. Unless the assessee hears that his application for adjournment has been granted, he should remain present at the hearing of the appeal or application or cross-objection, as the case may be.
3. Whenever an appeal or application or cross-objection is filed which is connected with an appeal or application or cross-objection relating to the same party filed earlier, reference thereto should invariably be given with the latter appeal or application or cross-objection so that the various connected appeals or applications or cross-objections could be linked up together. This will be for the convenience of the parties themselves.
If any practitioner wishes that appeals and applications and cross-objections relating to different assessees in which he is engaged should be taken up on the same of consecutive days, he should intimate to the Tribunal the particulars of these appeals and applications and cross-objections including the dates of filing thereof, well in
4. An application for an early hearing for an appeal should invariably give detailed reasons why the assessee wants that his appeal should be given preference over the appeals made by other assessees. The application should also state whether or not the tax has been paid and, if so, to what extent.
5. An application for sending for the case of another assessee should also be made at the earliest possible opportunity. Cases will not ordinarily be sent for, for the purpose of making an assessment on the same basis in other cases.
6. Attention is invited to rule 10 of the Appellate Tribunal Rules, 1963. That rule provides that where a fact which cannot be borne out by or is contrary to record is alleged, it should be stated clearly and concisely and should be supported by a duly sworn affidavit. Complaints are at times made before the Tribunal that certain statements attributed to the assessees or their representatives were in fact not made. Unless rule 10 is complied with, it is not ordinarily possible to go outside the record. An application for time for filing an affidavit as required by rule 10 at the time of hearing of the appeal will not ordinarily be granted. The object of this suggestion is to save time in hearing and deciding appeals, applications and cross-objections.
7. If an appeal/reference application/cross-objection is barred by time, or if there are reasons for believing that it may be barred by time, an application for condoning the delay should be made well in advance before the hearing of the appeal/application/cross-objection. Such an application should ordinarily be supported by an affidavit and other documentary evidence, as for example, a medical certificate.
8. Three copies (typed, if possible) of the statements made by the assessee or the witnesses or of documentsrelied upon or of extracts of accounts, where necessary, should be produced at the time of the hearing of the appeal, application or cross-objection. As far as possible, all such documents and papers should be in English or translated into English. This suggestion has been accepted by many solicitors and auditors appearing before the Tribunal. This suggestion is intended to facilitate the hearing of the appeal, application or cross-objection. Extracts of accounts should, if possible, be certified by the assessee’s representative or by any other reliable person and be in English.
9. Books of account should be kept handy at the time of hearing of the appeal, application or cross-objection. If books of account of the year preceding or succeeding year of account are relevant, they should also be kept handy.
10. Assessees should, as far as possible, be present at the hearing of the appeal, application or cross-objection. This suggestion is made entirely in the interest of the assessees.
11. It has been noticed that requests are made to block the appeals to await decision of the High Court or the Supreme Court in similar points involved in the appeals. In order to avoid multiplicity in proceedings, the Appellate Tribunal acceded to such request. It is, however, found that in many of such cases, the particulars of the case involving the identical points are not on record so as to find out whether that case has been disposed of by the High Court/the Supreme Court or not. This results in prolonging correspondence between the Tribunal and the parties causing long and avoidable delay in the disposal of those blocked appeals/applications/crossobjections. It is, therefore, suggested that an application for keeping the appeals/applications/cross-objections blocked should invariably furnish the particulars of the case pending with the High Court/the Supreme Court involving identical points for which the appeals or applications or cross-objections are sought to be blocked. The assessees and the departmental representatives should inform the Tribunal about the disposal of the case by the High Court or the Supreme Court immediately after its disposal so as to enable the Tribunal to dispose of such blocked cases soon thereafter. In this connection, it may be made clear that the Tribunal is not bound to keep such appeals/applications/cross-objections blocked for indefinite periods.
12. Whenever any appeal against the penalty order passed by the IAC is filed, the appellant should invariably inform the Tribunal in the forwarding letter whether any quantum appeal pertaining to the same assessment year is pending before the AAC concerned. The Tribunal should be informed immediately after the disposal of the said quantum appeal by the AAC. If the said quantum appeal has already been disposed of by the AAC at the time of filing of the penalty appeal before the Tribunal, the date of filing of the quantum appeal before the Tribunal may be intimated to enable it to link both the appeals and post them for hearing on one date. In case no such quantum appeal is proposed to be filed before the Tribunal, the fact may be intimated to the Tribunal, so that the penalty appeal may be posted for hearing.
STANDING ORDER UNDER INCOME-TAX (APPELLATE TRIBUNAL) RULES, 1963
In pursuance of sub-rule (1) of rule 4 of the Income-tax (Appellate Tribunal) Rules, 1963, and in supersession of Standing Order No. 1 of 1987, dated the 17th July, 1987, as amended from time to time till date, it is hereby directed that subject to any special order, all appeals and applications from the Districts, States and Union Territories specified in Column 3 shall, with effect from 1st October, 1997, be heard and determined by the Benches specified in Column 2 of the Table below :
|S. No.||Name & Number of Bench(es)||Districts/States/Union Territories|
|1.||Agra Bench (1)||–||Districts of Agra, Aligarh, Etah, Etawah,
Farrukhabad, Firozabad,Jalaun, Jhansi, Lalitpur,
Mahamayanagar,Mainpuri and Mathura of
|–||Bhind, Datia, Guna, Gwalior, Morena and
Shivpuri Districts of Madhya Pradesh.
|2.||Ahmedabad Benches (3)||–||Gujarat (excluding the Districts of Amreli,
Bhavnagar, Jamnagar, Junagarh, Kachchh,
Rajkot and Surendernagar).
|–||Union Territory of Dadra and Nagar Haveli.|
|–||Territory of Daman of the Union Territory of
Daman & Diu.
|3.||Allahabad Bench (1)||–||Uttar Pradesh (excluding the districts of Agra,
Aligarh, Bahraich, Barabanki, Basti, Badaun,
Bareilly, Bijnor, Bulandshahr, Etah, Etawah,
Faizabad, Farrukhabad, Firozabad, Gautam Budh
Nagar, Ghaziabad, Gonda, Hardoi, Jalaun, Jhansi,
Jyotiba Rao PhuleNagar, Kanpur (Rural), Kanpur
(Urban), Lalitpur, Lucknow, Lakhimpur, Kheri,
Mahamayanagar, Mainpuri, Mathura, Meerut,
Moradabad, Muzaffar Nagar, Pilibhit, Raibareilly,
Rampur, Saharanpur, Seetapur, Shahjahanpur
|–||Uttaranchal (excluding the districts of Almora,
Chamoli, Dehradun,Haridwar, Nainital, Pauri
Garhwal, Pithoragarh, Tehri Garhwal,Udham
Singh Nagar and Uttarkashi).
|4.||Amritsar Bench (1)||–||Districts of Amritsar, Bhatinda, Faridkot, Firozpur,
Gurdaspur, Hoshiarpur, Jalandhar and Kapurthala
|–||State of Jammu & Kashmir.|
|5.||Bangalore Benches (3)||–||Karnataka (excluding the Districts of Belgaum,
Mangalore, Karwarand North Kanara).
|6.||Calcutta Benches (5)||–||West Bengal.|
|–||Union Territory of Andaman and Nicobar Islands.|
|7.||Chandigarh Benches (2)||–||Punjab (excluding the Districts of Amritsar,
Bhatinda, Faridkot, Firozpur, Gurdaspur,
Hoshiarpur, Jalandhar and Kapurthala).
|–||Haryana (excluding the Districts of Bhiwani,
Faridabad, Gurgaon, Hissar, Jhajjar, Karnal,
Mohindergarh, Panipat, Rewari, Rohtakand
|–||Union Territory of Chandigarh.|
|8.||Chennai Benches (4)||–||Tamil Nadu.|
|–||Union Territory of Pondicherry excluding Mahe.|
|9.||Cochin Bench (1)||–||Kerala.|
|–||Union Territories of Lakshadweep, Minicoy and
|–||Mahe of the Union Territory of Pondicherry.|
|10.||Cuttack Bench (1)||–||Orissa.|
|11.||Delhi Benches (7)||–||National Capital of Territory of Delhi.|
|–||Districts of Bhiwani, Faridabad, Gurgaon, Hissar,
Jhajjar, Karnal, Mohindergarh, Panipat, Rewari,
Rohtak and Sonepat of Haryana.
|–||Districts of Badaun, Bijnor, Bulandshahr, Gautam
Budh Nagar, Ghaziabad, Jyotiba Rao Phule Nagar,
Meerut, Moradabad, Muzaffar Nagar, Rampur and
Saharanpur of Uttar Pradesh.
|–||Districts of Almora, Chamoli, Dehradun, Haridwar,
Nainital, PauriGarhwal, Pithoragarh, Tehri Garhwal,
Udham Singh Nagar andUttarkashi of Uttaranchal.
|12.||Guwahati Bench (1)||–||Arunachal Pradesh.|
|13.||Hyderabad Benches (2)||–||Andhra Pradesh (excluding the Districts of East
Godavari, WestGodavari, Guntur, Krishna,
Srikakulam, Vishakhapatnam and Vizianagaram).
|14.||Indore Bench (1)||–||Districts of Bhopal, Dewas, Dhar, Indore, Jhabua,
Khandwa, Khargon, Mandsaur, Raisen, Ratlam,
Sehore, Shajapur, Ujjain andVidisha of
|15.||Jabalpur Bench (1)||–||Madhya Pradesh (excluding the districts of Bhind, Bhopal, Datia,Dewas, Dhar, Guna, Gwalior, Indore,
Jhabua, Khandwa, Khargon,Mandsaur, Morena,
Raisen, Ratlam, Sehore, Shajapur, Shivpuri,Ujjain
|16.||Jaipur Bench (1)||–||Rajasthan (excluding the Districts of Banswara,
Barmer, Bhilwara, Bikaner, Chittorgarh, Churu,
Dungarpur, Jaisalmer, Jalore, Jodhpur, Nagaur,
Pali, Rajsamand, Sirohi, Sriganganagar and
|17.||Jodhpur Bench (1)||–||Districts of Banswara, Barmer, Bhilwara, Bikaner,
Chittorgarh, Churu, Dungarpur, Jaisalmer, Jalore,
Jodhpur, Nagaur, Pali, Rajsamand, Sirohi,
Sriganganagar and Udaipur of Rajasthan.
|18.||Mumbai Benches (10)||–||Mumbai City, Mumbai Suburban and Thane Districts
|19.||Nagpur Bench (1)||–||Akola, Amravati, Bhandara, Buldhana, Chandrapur,
Gadchiroli, Nagpur, Wardha and Yeotmal districts of
|20.||Panaji Bench (1)||–||Goa.|
|–||Belgaum, Mangalore, Karwar and North Kanara
districts of Karnataka.
|21.||Patna Bench (1)||–||State of Bihar|
|22.||Pune Bench (1)||–||Maharashtra (excluding the Districts of Bhandara,
Chandrapur, Gadchiroli, Mumbai City, Mumbai
Suburban, Nagpur, Thane and Wardha).
|23.||Rajkot Bench (1)||–||Districts of Amreli, Bhavnagar, Jamnagar,
Junagarh , Kachchh,Rajkot and Surendernagar
|–||Territory of Diu of the Union Territory of Daman
|24.||VishakhapatnamBench (1)||–||Districts of East Godavari, West Godavari, Guntur,
Krishna,Srikakulam, Vishakhapatnam and
Vizianagaram of Andhra Pradesh.
|25.||Lucknow (1)||–||The Districts of Barabanki, Bareilly, Basti,
Bahraich, Faizabad, Gonda, Hardoi,
|26.||Bilaspur Bench (1)||–||State of Chhattisgarh|
|27.||Ranchi Bench (1)||–||State of Jharkhand|
Kanpur (Rural), Kanpur (Urban), Lucknow, Lakhimpur, Kheri, Pilibhit, Raibareilly, Shahjahanpur, Seetapur,
2. All pending appeals and applications, except those in which orders have been reserved after hearing, will be governed by the above order. Appeals and applications already fixed for hearing will be heard by the Bench before which they are so fixed.
3. It is further directed that the reference applications, arising out of the orders passed by the Bench wherefrom the jurisdiction is transferred, shall be heard and decided by the Bench to which the jurisdiction now stands transferred.
4. The ordinary jurisdiction of the Bench will be determined not by the place of business or residence of the assessee but by the location of the office of the Assessing Officer.
5. All appeals and applications pertaining to the Rajkot, Panaji, Vishakhapatnam, Agra and Jodhpur Benches shall, however, be received at the Ahmedabad, Pune, Hyderabad, Delhi and Jaipur Benches respectively till the abovesaid newly created Benches become functional. All such appeals and applications shall be separately registered/entered in the relevant registers, meant for these newly created Benches, and shall be handed over to the concerned Bench(es) as and when the said Bench(es) become(s) functional.
Notification No. F. No. 63-Ad (AT)/97, dated 16-9-1997 as amended by Notification F. No. 63-Ad (AT)/2001, dated 19-10-2001, No. F. No. 63-Ad(AT)/2001, dated 29-5-2001 and No. F. No. 63- Ad(AT)/2009, dated 16-3-2009.
CIRCUIT BENCH OF THE INCOME-TAX APPELLATE TRIBUNAL AT RANCHI
In exercise of the powers conferred under sub-section (5) of section 255 of the Income-tax Act, 1961 read with sub-rule (1) of rule 4 of the Income-tax (Appellate Tribunal) Rules, 1963 the undersigned hereby directs that, subject to any special order, the appeals and applications from the State of Jharkhand shall be heard and determined by Circuit Bench at Ranchi/Jamshedpur during the 2nd fortnight of every alternative month, starting from September, 2001.
2. Due notice regarding the location of the Circuit Bench and specific dates of hearing of the appeals/applications shall be given to all concerned in due course.
3. All appeals and applications pertaining to the State of Jharkhand shall also be received at the Circuit Bench.
4. The above order shall remain effective until further orders.
Notification No. F. 63-Ad (AT)/2001, dated 20-8-2001.
It was directed vide Notification No. F. 63-Ad (AT)/2001, dated the 20th August, 2001 (See Notification One) of the Income-tax Appellate Tribunal that, subject to any special order, the appeals and applications from the State of Jharkhand shall be heard and determined by a Circuit Bench at Ranchi/Jamshedpur during the 2nd fortnight of every alternative month, starting from September, 2001.
2. In this connection, it is hereby ordered that the exact location of the Circuit Bench of the Income-tax Appellate Tribunal shall be at Ranchi. Specific address of the Circuit Bench shall be notified to all concerned, well in advance of the dates of hearing of Appeals and Applications.
3. It is further clarified and ordered that all appeals and applications pertaining to the State of Jharkhand shall be received at the Circuit Bench at Ranchi during the periods when the Circuit Bench holds its sittings at Ranchi. Till permanent office accommodation is allotted to the Tribunal, the Appeals and Applications shall continue to be received at the Income-tax Appellate Tribunal, Patna during the periods when the above said Circuit Bench is not holding its hearings at Ranchi.
Notification No. F. 63-Ad (AT)/2001, dated 14-9-2001.
DELEGATION OF POWERS & FUNCTIONS TO SENIOR VICE PRESIDENT & VICE PRESIDENTS
In supersession of Notification No. VI(A)-Ad(AT)/2000, dated the 25th August, 2000 and in exercise of the powers conferred by sub-section (5) of section 252 of the Income-tax Act, 1961 (43 of 1961) as amended by the Finance Act, 1984 (No. 21 of 1984), the President, Income Tax Appellate Tribunal, hereby delegates to the Senior Vice-President and the Vice-President of the Income-tax Appellate Tribunal, specified in column 1 of the Schedule below, the powers and functions specified in column 3 in respect of the Bench(es) specified in column 2 thereof with immediate effect.
|Sl. No.||Authority||Bench(es)||Powers & Functions Delegated|
Delhi Zone, New Delhi
|Delhi Benches, Agra Bench
, Bilaspur Bench
| (i) To constitute Benches within the zonal jurisdiction unless constituted by the President.
(ii) To sit in any Bench as one of the Members constituting the Bench.
(iii) To transfer any appeal or application from one Bench to another Bench within the zonal jusris-diction.
(iv) To inspect supervise and control the functioning of the Bench(es) within the zonal jurisdiction.
|2||Vice-President, Mumbai Zone,
Mumbai Vice president Mumbai
|Pune Bench, Nagpur Bench,
Panaji Bench Mumbai Benches
|Kolkata Benches, Patna Bench,
Cuttack Bench,Guwahati Bench
, Ranchi Bench
|Ahmedabad Benches, Rajkot
Bench, Indore Bench
|6||Vice-President, Hyderabad Zone, Hyderabad||Hyderabad Benches,
|Chandigarh Benches, Amritsar
Bench, Jaipur Bench, Jodhpur
|Bangalore Benches, Cochin
|Allahabad Bench, Lucknow
Notification : No. VI(A)-Ad (AT)/2004, dated 10-1-2005.