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-lax Act, 1961 (43of 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
1.- Short title and commencement.
(1) These rules may be called the Income-tax (Appellate Tribunal) Rules, 1963.
(2) They shall come into force at once.
2. Definitions.--
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 assesses, a person duly authorised by the asscssee under section 288 to attend before theTribunal; and
1[(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 "authorised 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, 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.
Footnote:-
1. Substituted by the Income Tax (Appellate Tribunal) Amendment Rules, 2012 vide Notification No. F.71-AD(AT)/2012 dated 07.02.2013 for the following: -
(b) in relation to an income-tax authority who is a parly to any proceeding before the Tribunal, a person duly appointed by the Central Government by notification in the Official Gazette as authorised representative to appear, plead and act for such authority in any such proceeding and any other person acting on behalf of the person so appointed
3.- Sittings of Bench. A Bench shall hold its sittings at its headquarters or [at such other place or places as may be authorised by the President.
4.- Powers of Bench.
(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 seniormost member of the station present at the headquarters may transfer an appeal or an application from any one of such Benches to any other.
4A. 1[Powers and functions of the Registrar.--
(1) The Registrar shall have the custody of the 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.
(2) Subject to any general or special order of the President, the Registrar shall have the following powers and duties, namely:--
2[to receive all appeals, miscellaneous applications, stay petitions as well as other documents including applications for early hearing, transfer of appeals, applications for adjournment;]
(ii) to endorse on such appeals and applications the date of receipt for the purpose of calculating limitation;
(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;
(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.]
Footnotes:-
1. Inserted by the IT (Appellate Tribunal) (Amendment) Rules, 1991, w.e.f. 25-7-1991.
2. Substituted by the Income Tax (Appellate Tribunal) Amendment Rules, 2012 vide Notification No. F.71-AD(AT)/2012 dated 07.02.2013 for the following: -
"(i) to receive all appeals and reference applications and miscellaneous applications for stay as well as the other documents including applications for early hearings, transfer of appeals, applications for adjournment;"
5.- Language of the Tribunal. The language of the Tribunal shall be English.
5A.- Filing of documents In Hindi. 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.
5B. Use of Hindi In proceedings and orders. 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.
6.- Procedure for filing appeals.
(1) A memorandum of appeal to the Tribunal shall be presented by the appellant in person or by an agent to the Registrar 3t 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.
7.- Date of presentation of appeals. 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.
8. Contents of memorandum of appeal. 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.
9. What to accompany memorandum of appeal.--
(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 Income-tax 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,...
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