Income-tax (Appellate Tribunal) Rules, 1963 - Amendment in rules 2, 4A, 9, 26 deletion of proviso to rule 35A and substitution of words 'Income Tax Officer' and "Appellate Assistant Commissioner"

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.... the 7th February, 2012  F. 71-Ad(AT)/2012 - In exercise of the powers conferred by sub-section (5) of section 255 of the Income Tax Act, 1961, the Appellate Tribunal hereby makes the following rules further to amend the Income Tax (Appellate Tribunal) Rules, 1963, namely :- Short title and Commencement (1) These rules may be called the Income Tax (Appellate Tribunal) Amendme....

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.... be substituted:- "to receive all appeals, miscellaneous applications, stay petitions as well as other documents including applications for early hearing, transfer of appeals, applications for adjournment;" Amendment in Rule 9 What to accompany memorandum of appeal. In Rule 9, the words "Income Tax Officer" may be substituted by the words "Assessing Officer.'' After existing Ru....

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....No. 36 shall be deemed to be the address of the parties for the purpose of service of all notices/orders." Amendment in Rule 26 Continuation of proceedings after the death or insolvency of a party to the appeal. For the existing Rule 26, the following rule shall be substituted:- "Where an assessee whether he be an appellant or the respondent to an appeal dies or is adjudicated in....

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....o place fresh Form No. 36 in the original file." Amendment in Rule 34A Procedure for dealing with applications under section 254(2). For the existing Rule 34A(2), the following shall be substituted:- "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. Th....