INCOME-TAX (APPELLATE TRIBUNAL) RULES, 1963

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R.1 Short title and commencement.

R.2 Definitions.

R.3 Sittings of Bench.

R.4 Powers of Bench.

R.4(a) 4A.- 1[Powers and functions of the Registrar.

R.5 Language of the Tribunal.

R.5(a) Filing of documents In Hindi.

R.5(b) Use of Hindi In proceedings and orders.

R.6 Procedure for filing appeals.

R.7 Date of presentation of appeals.

R.8 Contents of memorandum of appeal.

R.9 What to accompany memorandum of appeal.

R.10 Filing of affidavits.

R.11 Grounds which may be taken in appeal.

R.12 Rejection or amendment of memorandum of appeal.

R.13 Who may be joined as respondent in an appeal by assessee

R.14 Who may be joined as respondent in an appeal by the Income-tax Officer.

R.15 What to accompany memorandum of appeal under section 253(2).

R.16 Authorising a representative to appear.

R.17 Authorisation to be filed.

R.17(a) Dress regulations for the members and for the representatives of the parties.

R.18 Preparation of paper books, etc.

R.19 Date and place for hearing of appeal to be notified.

R.20 Date and place of hearing of appeal, how fixed.

R.21 Grant of time to answer in an appeal under section 253(1)

R.22 Cross-objections.

R.23 Hearing of the appeal.

R.24 Hearing of appeal ex parte for default by the appellant.

R.25 Hearing of appeal ex parte for default by the respondent.

R.26 Continuation of proceedings after the death or adjudication of a party to the appeal.

R.27 Respondent may support order on grounds decided against him.

R.28 Remand of the case by the Tribunal.

R.29 Production of additional evidence before the Tribunal.

R.30 Mode of taking additional evidence.

R.31 Additional evidence to be submitted to the Tribunal.

R.32 Adjournment of appeal.

R.33 Proceedings before the Tribunal.

R.34 1[34. Order to be pronounced, signed and dated.--

R.34(a) 1[Procedure for dealing with applications under section 254(2).

R.35 Order to be communicated to parties.

R.35(a) Procedure for filing and disposal of stay petition.

R.36 What to accompany an application for reference under section 256(1)

R.37 Procedure in respect of application under section 256(1).

R.38 Who may be joined as a respondent in an application by the assessee.

R.39 Who may be joined as a respondent in an application by the Commissioner.

R.40 Same Bench to hear the application.

R.41 Time for submission of reply by the respondent.

R.42 Contents of the reply.

R.43 Dismissal if no question of law arises.

R.44 Statement of case to be prepared, if a question of law arises.

R.45 What to accompany the statement of the case.

R.46 Order on application to be communicated to the parties.

R.47 Same Bench to deal with requisition from High Court under section 256(2).

R.48 Copy of the judgment of the High Court to be sent to the Bench.

R.49 Scale of copying fees.

R.50 Fees for inspection of records.

R.51 Repeal and saving.

R.52 Application of Rules.

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