2004 (8) TMI 47

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....of learned counsel for the parties, we are taking up these matters for final hearing and disposal. The common question in these appeals is: Whether the Income-tax Appellate Tribunal was justified in dismissing the appeals in limine only because the grounds were not mentioned in the memoranda of appeal? These appeals have been filed by the Revenue as the Tribunal dismissed their appeals in....

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.... a position to point out as to why the present appeals are required to be dealt with differently. In a matter like this, the Tribunal, instead of dismissing the appeals in limine ought to have rejected the appeals under rule 12 of the Appellate Tribunal Rules, 1963, or ought to have returned the same for being amended within such time as it may have allowed. In view of what is stated hereinabov....