2007 (4) TMI 117

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.... on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in dismissing the appeal preferred by the present appellant as not maintainable in view of rules 19 and 20 of the Income-tax (Appellate Tribunal) Rules, 1963, and the decision of the Income-tax Appellate Tribunal Delhi Bench, in the case of CIT v. Multiplan India P. Ltd. [1991] 38 ITD 320 ?" 2 Si....

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....s : "19.(1) The Tribunal shall notify to the parties specifying the date and place of hearing of the appeal and send a copy of the memo randum of appeal to the respondent either before or with such 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. 20. ^1In an appeal under sub-section (1) of section 253,....

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....hen the appeal was called on for hearing, the Tribunal shall make an order setting aside the ex parte order and restoring the appeal." 6 Having considered the aforesaid three provisions, we are unable to comprehend the view of the Tribunal that the assessee's appeal was not maintainable in view of rules 19 and 20 of the Rules. Surely the appeal preferred by the assessee was competent under sect....