Right to representation before the Appellate Tribunal allows parties to appear personally or through authorised representatives. The provision grants a right to representation before the Appellate Tribunal, allowing a party to proceedings, including the Initiating Officer, to appear personally or through an authorised representative. The Central Government may authorise officers to act as presenting officers in appeals. An authorised representative includes, for the Initiating Officer, a person authorised in writing by the Central Government, and for other parties, a person authorised in writing by the party, including specified relatives, employees, bank officers, legal practitioners, accountancy professionals, or persons meeting prescribed educational qualifications.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Right to representation before the Appellate Tribunal allows parties to appear personally or through authorised representatives.
The provision grants a right to representation before the Appellate Tribunal, allowing a party to proceedings, including the Initiating Officer, to appear personally or through an authorised representative. The Central Government may authorise officers to act as presenting officers in appeals. An authorised representative includes, for the Initiating Officer, a person authorised in writing by the Central Government, and for other parties, a person authorised in writing by the party, including specified relatives, employees, bank officers, legal practitioners, accountancy professionals, or persons meeting prescribed educational qualifications.
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