2014 (6) TMI 183

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....a, Accountant Member : The assessee has filed these appeals against the order of CIT (Appeals), Muzaffarnagar dated 08.10.2005 and 14.02.2008 for the assessment year 1997-98. 2. Today i.e. on 20.05.2014 when the case was called on board, none appeared on behalf of the assessee nor any request for adjournment has been filed before the Tribunal. On the earlier occasions, i.e. 29.07.2010, 27.09....

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.... notice. (2) The issue of the notice referred to in sub-rule (1) shall not by itself be deemed to mean that the appeal has been admitted. " 4. The ITAT in the case of CIT Vs. Multiplan (India) Pvt. Ltd. 38 ITD 320 (Del.) had occasion to consider the aspect of admissibility of appeal for hearing by observing as under : "4. A judicial body has certain inherent powers. Decisions are taken fo....

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....re also required to be attached to appeal memo. But at no stage usually the scrutiny is made on points whether the appeal memo and contents really conform to various Appellate Tribunal Rules or is it a legally valid appeal under section 253 of the Act. Those points if arising can be considered only at a time of hearing. And that is why the rule prescribes that mere issue of notice does not mean ap....