Page 1 of 31
DRAFT FINALIZED ON 11th May, 2017.
INCOME TAX APPELLATE TRIBUNAL RULES, 2017
In exercise of the powers conferred by Section 255(5) of the Income Tax Act, 1961,
the Income Tax Appellate Tribunal hereby makes the following rules, namely-
Short title and commencement
1. (1) These rules may be called the Income Tax Appellate Tribunal, Rules, 2017.
(2) They shall come into force at once.
Definitions.
2. In these rules, unless the context otherwise requires,-
(i) `Act' means the Income Tax Act, 1961 (43 of 1961);
(ii) `Appellate Tribunal Rules' mean Income Tax Appellate Tribunal Rules,
2017
(iii) `appeal' means an appeal, filed before the Tribunal, under section 253
of the Act;
(iv) `Assistant Registrar' means a person appointed as assistant registrar by
the Government of India, and includes any person, under general or special
orders of the President, performing the functions and duties of an Assistant
Registrar;
(v) `authorised representative' means--
(a) in relation to an assessee, a person duly authorised by the assessee
under section 288 to appear before the Tribunal; and
(b) in relation to an income-tax authority who is a party to any
proceedings before the Tribunal, a person appointed by an income tax
authority, duly authorised by the Central Board of Direct Taxes in this
behalf, as `authorised representative' to appear, plead and act on behalf
of the income-tax department
Page 2 of 31
DRAFT FINALIZED ON 11th May, 2017.
(vi) `Bench' means `Single Member Bench', `Division Bench', `Special Bench'
and `Third Member Bench', as defined under section 255 of the Act;
(vii) `certified copy' means a true copy of any order passed by the Tribunal,
under section 254 of the Act, or of any document forming part of the judicial
records, duly authenticated, or digitally signed, by the Registrar, Deputy
Registrar or Assistant Registrar, or, in the absence of any these officers ,any
other Officer authorised in this behalf by the President, Vice President or Sr
Member- as the case as may be;
(viii) `Deputy Registrar' means a person appointed as a Deputy Registrar by
the Government of India, and shall include any person, under general or special
orders of the President, performing the functions and duties of a Deputy
Registrar;
(ix) `Income Tax Rules' mean Income-tax Rules 1962 or any other rules, as
may be introduced from time to time, in substitution thereof;
(x) `Member' means a member of the Income Tax Appellate Tribunal,
whether judicial member or accountant member, and, for the limited purpose of
constitution of bench, includes President and Vice President;
(xi) `rectification application' means an application filed before the Tribunal
under section 254(2) of the Act;
(xii) `miscellaneous application' means any application, other than a
rectification application or a stay application, filed before the Tribunal;
(xiii) `prescribed form' means a form prescribed under the Income Tax Rules
or the Appellate Tribunal Rules;
(xiv) `President' means a person appointed as President of the Tribunal by
the Government of India, and includes a person, who, for the time being, is
discharging the functions and duties of the President;
(xv) `Registrar' means a person appointed as Registrar of the Tribunal by the
Government of India, and includes any person, who, for the time being, under
the general and special orders of the President, is discharging the functions
and duties of the Registrar of the Tribunal;
(xvi) `section' means a section of the Act;
Page 3 of 31
DRAFT FINALIZED ON 11th May, 2017.
(xvii) `Senior Member' means a Member of the Tribunal who, at the relevant
point of time, is generally the senior most member of the Tribunal posted at a
place under whose superintendence and control the administrative affairs of
the benches are conducted, and in a case where a Member other than senior
most Member is to be treated as `Senior Member', any Member given charge
of administrative affairs of a bench, by way of general or specific order in this
behalf of the President, and includes, subject to general or special order by the
President, a member who is given charge of a bench, which, at the relevant
point of time, is not functioning;
(xviii) `stay application' means an application filed before the Tribunal, under
rule 15 of the Appellate Tribunal Rules;
(xix) `Tribunal' means the Income Tax Appellate Tribunal constituted by the
Government of India under section 252, and includes, where the context so
requires, a Bench exercising and discharging the powers and functions of the
Tribunal; and
(xx) `Vice-President' means a person appointed by the Government of India
as a Vice-President of the Tribunal, and includes a Member, who, for the time
being, has been authorised by the President, by way of a special or general
order, to discharge the duties and functions of a Vice-President.
Working hours of the Tribunal
3. Except on Saturdays, Sundays and other public holidays, the office of the
Tribunal shall, subject to any order made by the President, remain open from 9.30 am
to 6 pm, with a lunch break between 1.30 pm to 2 pm.
Sittings of Bench.
4. (1) A Bench shall hold its sittings, either physically or through the video
conferencing, at any of the places where benches are situated or at such other place
as may be authorised by the President in this behalf.
(2) A bench of the Tribunal will start functioning from 10.30 am.
Page 4 of 31
DRAFT FINALIZED ON 11th May, 2017.
Powers of Bench.
5. (1) A Bench shall hear and adjudicate upon such appeals and applications
as are listed before it, or, as the President or Vice President may- as the case may be,
by a general or special order, direct.
(2) Where there are two or more benches of the Tribunal working at any
station, the President, the Vice President or Sr Member at the station, if so authorised,
may transfer an appeal or an application from any one of such benches to any other
bench.
Powers and functions of the Registrar.
6. (1) The Registrar shall have the custody of the headquarter records of the
Tribunal, except for such records as the President may direct, and shall exercise, apart
from performing such duties and functions as the Government may assign to him or
as are vested in him under these rules, such other functions as may be assigned to
him by the President. or the Vice President at the headquarter.
(2) The Registrar shall perform his duties and functions under the general
superintendence and control of the President, or the Vice President at the
headquarter-as the case may be.
(3) A Deputy Registrar or an Assistant Registrar shall have the custody of
records of the Tribunal at the respective Zone or the bench, except for such records
as the Vice President or the Sr Member may direct, and shall exercise such other
powers and perform such other functions, as may be vested in him under these rules,
or as may be assigned to him by the Vice President or the Sr Member.
(4) A Deputy Registrar and an Assistant Registrar shall perform his duties
and functions under the general superintendence and control of the Vice President or
the Sr Member posted at the bench at which he is posted.
(5) Subject to any general or special order of the President, the Vice
President or the Sr Member, the Registrar, the Deputy Registrar and the Assistant
Registrar shall have the following powers and duties, namely:
(i) to receive the appeals, rectification applications, stay
applications, and miscellaneous applications, and make an entry of the
same into respective receipt register;
Page 5 of 31
DRAFT FINALIZED ON 11th May, 2017.
(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 the rules, as may be applicable;
(iv) to point out defects, in such appeals and applications, through
email, by post or by display on the notice board, to the appellant or the
applicant requiring him to rectify the same by affording reasonable
opportunity and, if within the time so granted, defects are not rectified, to
place such appeals or applications before the Vice President or the Sr
Member, for necessary orders;
(v) to register the appeals and applications, after removal of defects,
and grant the registration numbers;
(vi) to check whether the appeals or rectification applications are
barred by limitation and, if so, intimate the appellant or the applicant- as
the case may be, through email or by post, and place the matter before
the Bench for orders;
(vii) to send the memo of appeals and applications, along with
enclosures, to respondents, within a reasonable time from their
institution, and to receive cross-objection, if any, on the appeal filed by
the appellant, and to carry out similar functions as indicated in clause (i)
to (vi) of this sub rule;
(viii) subject to the directions of the 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;
(ix) to ensure that sufficient number of cases are fixed before the
Bench or Benches under the directions of the President, Vice-President
or Senior Member, as the case may be;
(x) to receive applications for substitution, on account of death, or
otherwise, of an appellant or a respondent- as the case may be, of legal
representatives of a party to the appeal, during the pendency of related
proceedings before the Tribunal, and place them before the bench;
(xi) to verify the service of notice or other processes and to ensure
that the parties are properly served, and to prepare an office report for
the same;
Page 6 of 31
DRAFT FINALIZED ON 11th May, 2017.
(xii) to requisition records from the custody of any authority;
(xiii) to allow inspection of records of the Tribunal;
(xiii) to return the documents filed by any authority on orders of the
Bench;
(xiv) to consolidate the appeals relating to the same assessee,
pertaining to the same issue, or, for any other reason, on the direction of
the 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, pertaining to the
proceedings relating to the applicant, in accordance with the rules;
(xvii) to grant certified copies of the orders of Tribunal, 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 refund the filing fees on the direction of the Bench.
Procedure for filing appeals, cross objections and applications
7 (1) A memorandum of appeal, a cross objection or any application filed before the
Tribunal shall be presented by the appellant, cross objector or the applicant- as the
case may be, in person or through an authorised agent, either by registered post or
by hand, to the Registrar, Deputy Registrar, Assistant Registrar, or such official as
may be nominated in this behalf of the bench(es), having jurisdiction over the
assessee.
Provided, however, the President may, by general or special order, notify the date
wherefrom the memorandum of appeal, cross objection, application and related
documents shall be e-filed and lay down procedure to be followed for such e filing and
their disposal.
Page 7 of 31
DRAFT FINALIZED ON 11th May, 2017.
Contents of memorandum of appeal
8. A memorandum of appeal shall have such details as specified in the columns
given in the prescribed form, i.e form no. 36 of the Income Tax Rules, and will clearly
set out, in the respective column, the consecutively numbered concise grounds of
appeal, without any argument or narrative.
What to accompany memorandum of appeal
9. (1) An appeal, in respect of assessment of income, shall be accompanied
by copies of (a) the order appealed against, or, in case the appeal against the order
of the Assessing Officer under section 253(1)(d), the order of the Dispute Resolution
Panel; (b) the grounds of appeal or objections, as filed before the first appellate
authority or the Dispute Resolution Panel, as the case may be; (c) the statement of
fact filed before the first appellate authority or the dispute resolution panel, as the case
may be; (d) the order passed by the Assessing Officer in respect of which the appeal
is filed; (e) the assessment order passed in the original proceedings and the reasons
for reopening the assessment, if the appeal relates to the order of assessment under
section 143(3) or 144 read with Section 147 of the Act; (f) the directions given by the
Joint Commissioner under section 144A, if applicable; and (g) an application seeking
condonation of delay, in case the appeal is filed after the expiry of time limit, prescribed
under the statute, before the Tribunal.
(2) An appeal, filed in respect of penalty, shall be accompanied by copies
of (a) the order appealed against (b) the grounds of appeal filed before the first
appellate authority; (c) the statement of fact filed before the first appellate authority or
the dispute resolution panel, as the case may be; (d) the penalty order passed by the
Assessing Officer in respect of which the appeal is filed; (e) the assessment order
passed by the Assessing Officer in the course of which impugned penalty is levied;
and (f) an application seeking condonation of delay, in case the appeal is filed after
the expiry of time limit, prescribed under the statute, before the Tribunal.
(3) An appeal in respect of an order passed by the Commissioner or
Principal Commissioner of Income Tax, in exercise of powers of revision under section
263, shall be accompanied by copies of (a) the revision order appealed against; (b)
notice(s) requiring the assessee to show cause as to why the revision power not be
exercised in this case (c) the order subjected to the revision proceedings; and (d) an
application seeking condonation of delay, in case the appeal is filed after the expiry of
time limit, prescribed under the statute, before the Tribunal.
Page 8 of 31
DRAFT FINALIZED ON 11th May, 2017.
(4) An appeal against an order passed by the Commissioner or Principal
Commissioner of Income Tax, declining grant of registration under section 12 AA or
grant of approval under section 80G, or in any other case. shall be accompanied by
copies of (a) the order appealed against; (b) a copy of the relevant application filed by
the assessee; and (c) an application seeking condonation of delay, in case the appeal
is filed after the expiry of time limit, prescribed under the statute, before the Tribunal.
(5) An appeal in respect of any other order, against which an appeal lies
before the Tribunal, passed by the Commissioner, Principal Commissioner, Chief
Commissioner, Principal Chief Commissioner, Director, Principal Director, Director
General or Principal Director General, of Income Tax, shall be accompanied by a copy
of the order appealed against, grounds of appeal and statement of facts before the
first appellate authority, if any, and (c) an application seeking condonation of delay, in
case the appeal is filed after the expiry of time limit, prescribed under the statute,
before the Tribunal.
(6) An appeal will be in form number 36 of the Income Tax Rules and shall
be submitted in triplicate, accompanied by two self-certified copies of the attachments
referred to in sub rule (1), (2), (3), (4) and (5) of this rule, along with evidence of
payment of appeal filing fees, if applicable.
What to accompany memorandum of appeal by the Assessing Officer
10. In an appeal under sub-section (2) of section 253, a self-certified copy of the
order of the Commissioner directing that an appeal be preferred, shall be appended
to the memorandum of appeal.
Cross-objection to be treated as an appeal
11. A memorandum of cross-objection 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.
.
Contents of cross objection
12. A memorandum of cross objection shall have such details as specified in the
columns given in the prescribed form, i.e. form no. 36A of the Income Tax Rules, and
Page 9 of 31
DRAFT FINALIZED ON 11th May, 2017.
will clearly set out, in the respective column, the consecutively numbered concise
grounds of cross objection, without any argument or narrative.
Contents of rectification petition
13. A rectification petition shall have such details as specified in the columns given
in the prescribed form, i.e. form no. AT -1 of these rules, and will clearly set out brief
nature of mistakes which are said to have crept in the order
What to accompany a rectification application
14. (1) An application seeking rectification of a mistake apparent on record
under section 254(2), shall be accompanied by a copy the order in respect of which
the such application has been filed.
(2) A rectification application in the prescribed form, i.e. form number AT-
1 of these rules, shall be submitted in triplicate, and will be accompanied by two self-
certified copies of the attachments referred to in sub rule (1) of this rule, along with
evidence of payment of application filing fees, if applicable.
Communication of change of address, and other related details, in respect of
any appeal, cross objection or application pending before the Tribunal
15. (1) In the event of any change in the address and other related details of the
parties to the appeal as provided in column Nos. 10 and 11 of form No. 36 of the
Income Tax Rules, column nos 6 and 7 of form no. 36A of the Income Tax Rules or
column nos 1,2 and 4 of form no. AT-1 of these rules, the appellant, the cross objector
or the applicant, as the case may be, shall inform the Tribunal by filing the revised
form, as above, containing the updated details.
(2) No cognizance of change of address and other related details of the
parties shall be taken, unless the revised form, as above, containing updated details
is submitted.
Page 10 of 31
DRAFT FINALIZED ON 11th May, 2017.
Contents of stay application
16. (1) An application for stay shall have such details as specified in the
columns given in the prescribed form, i.e. form no. AT-2 of these rules, and will clearly
set out, in the respective column, the consecutively numbered concise grounds on
which the relief prayed for is sought.
(2) A separate stay application is required to be filed by the applicant in respect of
outstanding demands, i.e. tax, penalty and interest demands, impugned in each
appeal separately.
What to accompany a stay application
17. (1) An application for stay on recovery of demands of tax, penalty or interest
impugned in the appeal before the Tribunal shall be accompanied by (a) a statement
of financial position as on the date on which stay is sought; (b) a copy each of the
applications moved to the income tax authorities seeking stay, and, orders passed
thereon, if any; (c) a copy each of any other document that the applicant may consider
relevant in this regard.
(2) An application for stay, filed by hand or by registered post, in the
prescribed form, shall be submitted in triplicate, duly accompanied by two self-certified
copies of the attachments referred to in sub rule (1) of this rule, along with the
evidence of payment of stay application filing fees.
Date of presentation of appeals, cross objections and applications
18. (1) The date of presentation of appeal, cross objection or application will be
the date on which it is successfully e-filed.
(2) An appeal, cross objection or application filed before the Tribunal, except
through the e-filing, shall be endorsed, in respect of the date on which it is presented,
by the Registrar, Deputy Registrar or the Assistant Registrar- as the case may be.
Page 11 of 31
DRAFT FINALIZED ON 11th May, 2017.
Rejection of, and modification in, appeal, cross objection and application
19. (1) An appeal, cross objection or application filed before the Tribunal, will be
subject to scrutiny by the registry.
(2) In case any defects are noticed in the appeals or applications filed before
the Tribunal, the appellant or the applicant, as the case may be, will be informed of
such defects, and called upon to rectify the same.
(3) In the event of the appellant or the applicant not rectifying the defects
pointed out by the registry within a reasonable time, the Tribunal will be at liberty not
to register the same, and consign it to the records, with the permission of the Vice
President or the Sr Member, as the case may be.
Who may be joined as respondent in an appeal by assessee.
20. (1) In an appeal by an assessee under section 253(1)(a)(b)(ba) (d) and (e) , the
Assessing Officer concerned shall be made a respondent to the appeal,
(2) In appeal by the assessee under Section 253(1)(c) and (f), the officer
passing the order shall be made the respondent
Who may be joined as respondent in an appeal by the Assessing Officer
21. In an appeal by the Assessing Officer under sub-section (2) of section 253, the
assessee shall be made respondent to the appeal.
Procedure for listing of appeals
22. (1) The appeals, filed before the Tribunal, shall be listed for hearing, subject
to sub-rules (2) and (3), in the same order in which the appeals are received in the
respective category.
Page 12 of 31
DRAFT FINALIZED ON 11th May, 2017.
(2) The following categories of appeals shall be fixed for hearing, in such
manner, as the President, Vice President or the Sr Member may direct:
(i) appeals involving the adjudication on issues relating to transfer
pricing and international taxation;
(ii) appeals to be heard by single member bench under section
255(3) of the Act;
(iii) all other appeals
(3) The appellant or the respondent, for the specific reasons to be set out,
may make an application to the President, the Vice President or the Sr Member, as
the case may be, seeking an out of turn hearing of the appeal. The President, the Vice
President or the Sr Member, on being so satisfied, may grant an out of turn hearing of
the appeal.
(4) The President, Vice President or Sr Member, where it is considered
appropriate, may direct that an application for out of turn hearing of an appeal be
placed before the bench for consideration and passing appropriate order thereon, after
hearing the parties.
(5) An appeal in respect of which an early hearing is granted, and in the
event of the related bench not functioning on the scheduled date of hearing, the appeal
may be temporarily transferred to any other functioning bench., as per the directions
of Hon'ble President, Vice President or Sr Member- as the case may be.
Provided however, if the hearing is not concluded by the bench to which it is so
transferred, the appeal will stand reverted to the original bench.
(6) An out of turn hearing may ordinarily be granted, at the request of the
appellant or the respondent, as the case may be, in the following cases:
(i) where appeal pertains to a charitable institution;
(ii) where appeal pertains to a senior citizen, salaried employee or a
non-resident having no income under the head `profits and gains of
business or profession';
(iii) where appeal is filed by or against an individual aged more than
eighty years as on the date of application for out of turn hearing;
(iv) where the assessee has passed away;
Page 13 of 31
DRAFT FINALIZED ON 11th May, 2017.
(v) where the issue in appeal is covered by a decision of the Tribunal
or of the higher judicial forums, in assessee's own case, for any other
assessment year;
(vi) where the issue in appeal is directly covered by a decision of the
Supreme Court , the High Court or the Tribunal.
(v) where appeal is directed against a revision order under section
263 or against an order holding assessee in default, for failure to deduct
tax at source, under section 201; and
(vi) where undue hardship is likely to be caused to the appellant or
the respondent by waiting for disposal of appeal in ordinary course of
business.
Provided that the Tribunal, on its own, may also take up appeals on out of turn
basis as the President, the Vice President or the Sr Member, as the case may be,
may consider expedient and necessary. In such a case, however, office order granting
the out of turn hearing clearly setting out the reasons for so taking up such appeals on
out of turn basis will be recorded in writing and a copy thereof will be placed in the
related appeal folders also.
(7) All applications received by the Tribunal, for out of turn hearing of
appeals, shall be serially entered in a separate register, and outcome of such
applications will be noted therein.
Date and place for hearing of appeal to be notified.
23. (1) The Tribunal shall notify to the parties specifying the date and place of
hearing of the appeal. The respondent will be furnished with a copy of the
memorandum of appeal either before, or with such, notice.
(2) The notice of hearing of the appeal may be served in person or by post
at the address given in the memorandum of appeal or through such other mode as the
Tribunal may deem fit and proper.
Provided however, in terms of general or special order issued by the President
in this respect, a notice of hearing, or intimation of adjournment, may also be sent by
email, by text message or by such other mode as may be prescribed from time to time.
Page 14 of 31
DRAFT FINALIZED ON 11th May, 2017.
Preparation of paper books, etc.
24. (1) In case a party to the appeal wishes to refer to, or rely upon, any
document which is a part of, or is referred to in, the records of the proceedings before
the authorities below, he may submit a paper book, in duplicate, containing copies of
such documents, duly indexed, at least a day before the hearing, along with proof of
service of the same on the opposite party at least a week before. In case more than
one paper book are filed by a party to the appeal, the pagination will be in continuation
and a consolidated index of documents will also be filed.
Provided, however, the Bench may in an appropriate case condone the delay and
admit the paper book;
Provided further that the parties may, by way of a general or special order issued in
this respect by the President, be required to furnish a copy of the paper book in digital
form by way of a compact disk or in such other manner, or subject to such conditions,
as may be prescribed accordingly;
Provided even further that in a case in which hearing is to take place through the video
conferencing, parties will file paper books, if any, at least one week in advance.
(2) The Tribunal may suo motu issue directions, to the appellant or the
respondent, for filing of the paper book in triplicate containing copies of such
documents as it may consider necessary for proper disposal of the appeal.
(3) The documents referred to in sub-rule (1) above must be legible. Each
document should be certified as a true copy by the party filing the same, or his
authorised representative. The paper book filed by a party will be accompanied with
an index, duly certified by the assessee or his authorised representative, as per
prescribed form, i.e. form no. AT-4 attached to and forming part of these rules.
(4) The additional evidence, if any, shall not form part of the same paper
book. If any party desires to file additional evidence, the same shall be filed by way of
a separate paper book, in accordance with 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 Tribunal.
(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.
Page 15 of 31
DRAFT FINALIZED ON 11th May, 2017.
(7) Paper book(s) not conforming to the above rules are liable to be ignored.
Production of additional evidence before the Tribunal.
25. (1) The parties to the appeal shall not be entitled to produce any additional
evidence, either oral or documentary, before the Tribunal, unless the Tribunal is
satisfied with the explanation of the applicant for not producing the same before the
lower authorities. However, even when an additional evidence is admitted by the
Tribunal, it can do so only after hearing the other party thereon.
(2) The Tribunal may admit any additional evidence including deposition of
an expert, if it considers so necessary, for enabling it to pass orders or for any other
substantial cause, after providing a reasonable opportunity of hearing to both the
parties. Any costs incurred in deposition of expert will be borne by the parties, as
directed by the Tribunal.
(3) In case of admission of an additional evidence, by way of examination
of a witness, the parties will have a right to cross examine the witness.
Grounds which may be taken in appeal.
26. 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 been communicated that ground and has
been afforded a sufficient opportunity of being heard in respect thereof.
Respondent may support the order on any grounds
27. The respondent, though he may not have appealed, may support the
conclusion on an issue arrived at in the impugned order on any of the grounds on that
issue, including the grounds decided against him.
Page 16 of 31
DRAFT FINALIZED ON 11th May, 2017.
Provided that the respondent shall make an application, setting out such precise
grounds he wishes to so take up, before the Tribunal at least one day before the
scheduled hearing of the appeal, along with evidence of having served a copy of the
said application to the other party at least one week in advance.
Hearing of the appeal.
28. (1) On the day fixed, or any other day to which the hearing may be
adjourned, the appellant shall be heard, in person or through the authorised
representative, in support of the appeal. The Tribunal shall, then, if necessary, hear
the respondent against the appeal, and in such a case, the appellant shall be entitled
to reply.
(2) The hearing of an appeal through video conferencing will be at the option
of the assessee.
(3) In a case where hearing is to take place through the videoconferencing,
the appellant and the respondent will appear at the bench at which the appeal is filed
and the Members will hear the arguments of the parties, through video conferencing,
from such place as may be directed by the President.
(4) Parties to the appeal shall furnish the communication details, in form no.
AT-3, at any point of time before the hearing commences, so as to facilitate electronic
transmission of orders by emails, immediately upon uploading, and keep them
informed, about related developments, through text message alerts.
Proceedings before the Tribunal.
29. 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.
Page 17 of 31
DRAFT FINALIZED ON 11th May, 2017.
Adjournment of appeal.
30. (1) The Tribunal may on its own, or at the request of the parties, adjourn the
hearing of the appeal on such terms as it thinks fit.
(2) No adjournment request from the parties shall ordinarily be entertained
unless the same is filed in the registry, latest by 1.30 pm of the working day preceding
the scheduled date of hearing, along with the proof of service of a copy of the same
upon the opposite party.
(3) Even when a party has bonafide reasons for seeking adjournment, the
hearing shall not ordinarily be adjourned beyond five occasions. In case, however, the
Tribunal deems it appropriate to grant adjournment thereafter, it may do so on such
terms and conditions as it deems fit.
(4) In case hearing is adjourned at the instance of the assessee, it shall be
his duty to ascertain the next date of hearing. In case the hearing is adjourned by the
Tribunal at its own, or at the request of the revenue, the fresh date of the hearing will
be communicated to the assessee, or his representative, in the court room or by
issuance of notice.
(5) Where hearing is adjourned due to non functioning of the bench, the
Tribunal shall inform the fresh date of hearing to the parties through the notice board
and also display the same on the official website of the Tribunal.
(6) The Tribunal shall, with effect from the date to be notified in this regard
by the President, communicate the adjourned date of scheduled hearing by email and
by text message.
Continuation of proceedings after the death or insolvency of a party to the
appeal.
31. Where an assessee, whether he be an appellant or the respondent to an appeal,
dies or is adjudged insolvent or in the case of a company being wound up, the appeal
shall not abate.
Provided that in such a case, the appeal will continue in the name of the successor,
subject to the filing of revised form No. 36 duly filled up, giving particulars of such
successor, verified in the same manner as the original appeal
Page 18 of 31
DRAFT FINALIZED ON 11th May, 2017.
Hearing of appeal ex parte for default by the appellant.
32. Where, on the day fixed for hearing, the appellant does not appear in person or
through an authorised representative when the appeal is called out for hearing, the
Tribunal may dismiss the appeal in default.
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 out for hearing, the Tribunal shall
make an order setting aside the ex parte order and restore the appeal.
Hearing of appeal ex parte for default by the respondent.
33. 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 out 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 out for hearing, the Tribunal
shall make an order setting aside the ex parte order and restore the appeal.
Remand by the Tribunal
34. (1) The Tribunal may, if it considers necessary, remand a case for
adjudication to a lower authority, with such directions as it deems fit.
(2) The Tribunal may, if it considers necessary for disposal of an appeal,
call for a remand report from appropriate income tax authority.
(3) Such remand report shall be placed before the same coram of the
Tribunal, for disposal of the appeal. In case any of the Members is no longer available
at that bench, on account of retirement or transfer, the Vice President or the Sr
Member, as the case may be, shall nominate another Member in his place.
Page 19 of 31
DRAFT FINALIZED ON 11th May, 2017.
Award of costs.
35. (1) The Tribunal, at its discretion, may award costs for an appeal, for an
adjournment or for any other reason.
(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.
Procedure for dealing with a stay petition.
36. (1) A stay application, in respect of an appeal which is to be normally heard
by a division bench under the provisions of Section 255(2), will be placed before the
division bench.
(2) A stay application, in respect of an appeal which is to be normally heard
by a single member bench under the provisions of Section 255(3), will be placed before
the single member bench.
(3) A stay application will be placed before such coram of Members, as the
President or the Vice President, or in their absence, the Sr Member may direct.
(4) A stay application filed by the assessee on or before Wednesday of a
week will be listed for hearing on Friday of that week.
(5) In case of an emergency, an applicant may mention the matter before
the Vice President or Sr Member at the station, for appropriate orders regarding
hearing of the stay petition.
(6) Where any defects are pointed out by the Registry, and the defects are
not removed, the stay application along-with defect memo, and reply thereto, if any,
shall be placed for hearing before the bench.
Page 20 of 31
DRAFT FINALIZED ON 11th May, 2017.
(7) A stay application will ordinarily be disposed of before the end of next
working day following the day on which the hearing is concluded.
(8) The provisions of the rules 40 and 41 will apply mutatis mutandis to the
orders on stay applications as well.
Procedure for dealing with a rectification application
37. (1) A rectification application shall be listed for hearing, within four weeks of
its presentation, before the same coram which had passed the order giving rise to
such an application.
Provided, however, when one or both of the Members of the coram of the bench
have retired, or are transferred, the President or the Vice President, as the case may
be, may nominate other members in their place.
(2) In a case in which any defects are pointed out by the Registry, and the
defects are not removed, the rectification application along-with defect memo, and
reply thereto, if any, shall be placed for hearing before the bench.
(3) The Tribunal shall dispose of the rectification application, after hearing
both the parties, by an order in writing.
(4) The provisions of the rules 40 nd 41 will apply mutatis mutandis to the
orders on rectification application as well.
Procedure for dealing with the requisition from the Supreme Court or the High
Court.
38. Where a requisition is received under sub-section (2) of section 256, or the case
is referred back under section 258, the same shall be dealt with by a bench consisting
of such members as may be nominated by the President or the Vice President, as the
case may be.
Page 21 of 31
DRAFT FINALIZED ON 11th May, 2017.
Giving effect to the judgment in reference jurisdiction
39. (1) When a copy of the judgment is received by the Tribunal under sub-
section (1) of section 260, it shall be placed for orders before bench consisting of the
such Members as nominated by the President or the Vice-President, as the case may
be.
(2) The order of the Tribunal, giving effect to the judgment of the Supreme
Court or the High Court, shall be signed, dated and pronounced in the open court, and
the provisions of rule 40and 41 will apply mutatis mutandis to such orders as well.
Order to be pronounced, signed and dated.
40. (1) The order of the Bench shall be in writing and shall be signed and dated
by the Members constituting it.
(2) 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.
(3) 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.
(4) The pronouncement may be in any of the following manner:--
(a) The Bench may pronounce the order immediately upon the
conclusion of the hearing.
(b) In case the order is not pronounced upon the conclusion
of the hearing, such order will be pronounced as soon as possible and
the date of its pronouncement will be displayed on the notice board.
Effective from the date to be notified by the President in this behalf, the
parties will also be informed the date of such pronouncement by text
message and e mail.
Page 22 of 31
DRAFT FINALIZED ON 11th May, 2017.
(c) 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 to do so, the
Bench may, after recording reasons for such delay on the order sheet,
pronounce the order within a further period of 30 days.
(d) No order shall be passed after the expiry of 90 days from
the date of conclusion of hearing.
(5) 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, the Vice-President, or
the Senior Member, as the case may be, provided the order is signed by both the
Members who have heard the appeal.
(6) The Members constituting the Bench or, in the event of their absence by
retirement or otherwise, the President, or the Vice- President may mark an order as
"fit for publication".
Order to be communicated to parties.
41. (1) The Tribunal shall, after the order is signed and pronounced, serve a
certified copy thereof to the parties to the appeal, the Principal Commissioner, the first
appellate authority and the departmental representative. The Tribunal shall ordinarily
upload a copy of such order on the official website within twenty four hours of its
pronouncement.
(2) A copy of the order will be certified by the Registrar, the Deputy
Registrar, the Assistant Registrar, or, in the absence of these officers, by any other
Officer as may be nominated by the President, the Vice President or the Sr Member.
(3) With effect from a date to be notified by the President in this behalf, in
addition to, or in substitution of, the order served on in the physical form, a digitally
signed and certified copy of the order shall be sent on the email addresses specified
in the prescribed form.
Page 23 of 31
DRAFT FINALIZED ON 11th May, 2017.
Language of the Tribunal.
42. (1) The language of the Tribunal shall be English.
Provided, however, the proceedings may also be conducted in Hindi, in an area
notified in this regard, with the consent of the parties.
(2) No appeal, application, representation, document or paperbook
containing any document in a language other than English shall be accepted by the
Tribunal, unless the same is accompanied by a true copy of the translation thereof in
English.
Authorising a representative to appear.
43. In any appeal by any assessee, where the memorandum of appeal is also
signed by his authorised representative, the assessee shall append to the
memorandum of appeal, a document authorising the representative to appear for him.
Authorisation to be filed.
44. An authorised representative appearing for the assessee at the hearing of an
appeal shall, unless the document referred to in rule 43 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.
45. (a) Dress for the Members shall be (a) white shirt; (b) white, black or stripped
trousers; and (c) a black tie, with an open black coat, or buttoned up black coat. The
lady Members, at their option, may also wear white saree or any other sober saree,
white or any other sober salwar suit, with black coat.
(b) Dress for the authorised representatives of the parties (including the
departmental representatives) excluding relative, banker or regular employee of the
assessee shall be (a) white shirt; (b) trousers of any sober colour; and (c) a black tie
with an open coat of black or any other sober colour, or buttoned up coat of black or
any other sober colour. The ladies, at their option, may also wear white saree or any
Page 24 of 31
DRAFT FINALIZED ON 11th May, 2017.
other sober saree, or white or any other sober salwar suit, with coat of black or any
other sober colour. Such authorised representatives, at their option, may also wear
the national dress.
Provided, however, in case the authorised representative is a member of any
statutory professional body, such as Bar Council of India or the Institute of Chartered
Accountants of India, or belongs to Indian Revenue Service, and such a body or the
Service has prescribed a dress code or a tie, he may, at his option, wear such
prescribed dress or tie.
(c) All other persons, including relative, banker or regular employee of the
assessee, appearing before the Tribunal, shall be properly dressed.
Scale of copying fees.
46. (1) Copying fees for supply of certified copies shall be charged at the rate of
Rs 10 per page.
(2) The copying fees shall be recovered in cash and in advance
Fees for inspection of records.
47. (1) Fees for inspecting records and registers of the Tribunal shall be charged
as follows :--
(a) For the first hour or part thereof Rs 100
(b) For every additional hour or part thereof Rs 50 or part thereof
(2) Fees for inspection shall be recovered in advance in cash.
Repeal and saving.
48. The Income-tax (Appellate Tribunal) Rules, 1963, are hereby repealed and
shall cease to be in force.
Page 25 of 31
DRAFT FINALIZED ON 11th May, 2017.
Provided, however, any appeals or applications filed under the Appellate Tribunal
Income-tax (Appellate Tribunal) Rules, 1963, will continue to be valid for all purposes
and will be taken up for adjudication, in accordance with the law, as if these are filed
under the present rules.
Application of Rules.
49. These rules shall apply mutatis mutandis to proceedings under all such Acts
which provide for adjudication of disputes by the Income Tax Appellate Tribunal.
Page 26 of 31
DRAFT FINALIZED ON 11th May, 2017.
Form No.AT-1
Application for rectification of mistakes under section 254(2)
[See rule 13 of the Income Tax Appellate Tribunal Rules, 2017]
MA No________ __( ) 20__
ITA No___________( ) 20__
__________________________ Vs _____________________________
(Applicant) (Respondent)
1. Address of the applicant : ____________________________________
____________________________________
2. Address of the respondent :_ ____________________________________
____________________________________
3. E mail address of the applicant : ____________________________________
4. Mobile number on the applicant : ____________________________________
5. Date and ITA No. of the related : ____________________________________
appeal, the order in which mistake ____________________________________
is claimed to have crept in ____________________________________
6. Date on which the order, referred to in : ____________________________________
Column 5 above, is served on the
applicant
7. Brief nature of mistakes which are : ____________________________________
said to have crept in the order, and ____________________________________
which are liable to be rectified under ____________________________________
section 254(2) (Use a separate sheet ____________________________________
of paper, if necessary ____________________________________
____________________________________
____________________________________
8. Relief prayed for : ____________________________________
____________________________________
_________________________________
Signatures Signatures
(Authorised representative, if any) (Applicant)
Page 27 of 31
DRAFT FINALIZED ON 11th May, 2017.
Verification
I,__________________________, the applicant, do hereby declare that what is stated above is true to
the best of my knowledge and belief.
Verified, today on __________ day of __________________,
Signatures
(Applicant)
Page 28 of 31
DRAFT FINALIZED ON 11th May, 2017.
Form No AT- 2
Application for a stay on collection/ recovery of tax dues impugned in appeal,
or for the stay of related proceedings by the income tax department
[See rule 16 of the Income Tax Appellate Tribunal Rules, 2017]
SA No________ __( ) 20__
ITA No___________( ) 20__
__________________________ Vs _____________________________
(Applicant) (Respondent)
1. Address of the applicant : ____________________________________
____________________________________
2. Address of the respondent :_ ____________________________________
____________________________________
3. E mail address of the applicant : ____________________________________
4. Mobile number on the applicant : ____________________________________
5. Date and and ITA No (if known) of : ____________________________________
the related appeal, in respect of which ____________________________________
this stay application is filed ____________________________________
6. Short facts regarding the demand (of : ____________________________________
tax, interest, penalty or any other sum ____________________________________
recovery of which is sought to be ____________________________________
stayed) or the action which is sought ____________________________________
to be stayed (Use a separate sheet of ____________________________________
paper, if necessary) ____________________________________
___________________________________
7. Exact amount of tax, penalty and ____________________________________
interest, which is payable by the assessee ____________________________________
in respect of the impugned demands, and ____________________________________
the amount sought to be stayed ____________________________________
____________________________________
Page 29 of 31
DRAFT FINALIZED ON 11th May, 2017.
8. The nature of action, viz penalty : ____________________________________
proceedings or the assessment as ____________________________________
a result of revision order, which ____________________________________
is sought to be stayed ____________________________________
9. Whether the applicant is in a position ____________________________________
to offer any security or any guarantee, ____________________________________
and, if so, in what form ____________________________________
10. Brief details of financial position as : ____________________________________
on the date of this application, or ____________________________________
the date nearest thereto ___________________________________
11. Relief prayed for : ____________________________________
____________________________________
___________________________________
Grounds on which the stay is sought
(Use a separate sheet of paper, if necessary)
1.
2.
3,
4.
etc
Signatures Signatures
(Authorised representative, if any) (Applicant)
Verification
I,__________________________, the applicant, do hereby declare that what is stated above is true to
the best of my knowledge and belief.
Verified, today on __________day of __________________,
Signatures
(Applicant)
Page 30 of 31
DRAFT FINALIZED ON 11th May, 2017.
Form No. AT- 3
Furnishing of details on which communications can be addressed
[See rule 31 (4) of the Income Tax Appellate Tribunal Rules, 2017]
In ITA/MA No: _____________
__________________________ Vs _____________________________
(Appellant) (Respondent)
1. Address of the appellant/respondent on which: ____________________________________
he would like to receive any postal ____________________________________
communications in respect to the
above ITA or MA by post
2. Email ID of the appellant/respondent on which: ____________________________________
he would like to receive any email ____________________________________
communications in respect to the
above ITA or MA
3. Mobile number on the appellant/respondent on: ____________________________________
which he would like to receive any ____________________________________
text message alerts in respect of the ____________________________________
above ITA or MA
I,__________________________, the appellant/ respondent , do hereby declare that the particulars
given above are correct, and that, in the case of any changes in any of the above particulars, I will update
the records of the Tribunal in this respect, by submitting duly revised form 3 containing updated
communication details.
Place:___________ Signatures
Date:____________ (Applllant/Respondent)
Page 31 of 31
DRAFT FINALIZED ON 11th May, 2017.
Form No. AT-4
Indexation and certification of paper book
[See rule 24(3) of the Income Tax Appellate Tribunal Rules, 2017]
BEFORE THE INCOME TAX APPELLATE TRIBUNAL
________ BENCH(ES), _____________________
Income Tax Appeal No._____________( ) 20______
In the matter of:
_________________________________ Vs ____________________________
(Appellant) (Respondent)
INDEX OF PAPER BOOK
Sl No Brief description of document Page Nos Lower authority before which the Relevance of
document was filed the document
Certified that the information contained in the index and the paper book is true and correct to the best of my
knowledge and belief.
Date: ________________ Signature_________________
Place: ________________ Name:____________________
Designation:______________
|
