2014 (8) TMI 484

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is an appeal filed by the assessee against the order dated 27.02.2013 of the CIT(A)-XXIX, New Delhi pertaining to 2009-10 assessment year. 2. However no one was present at the time of hearing. The appeal was passed over twice. In the third round also, the position remained the same as neither anyone was present nor any request for adjournment has been placed before the Bench. The record shows t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al to the respondent either before or with such notice. (2) The issue of the notice referred to in sub-rule (s) shall not by itself be deemed to mean that the appeal has been admitted." 3. 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 c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 prescribing that mere issue of notice does not mean appeal is admitted. This accordi....