2001 (2) TMI 52

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....made returnable forthwith. Heard learned counsel for the parties. The appellants-assessees have filed their return of income for the year 1993-94 on October 27, 1993, declaring the total income as nil. On being assessed the Assessing Officer passed an order of assessment dated March 29, 1996, determining the income at Rs.6,09,000 (I.T.A. No. 2 of 2000) and Rs.5,38,444 (I. T. A. No. 3 of 2000) a....

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....the appellants have signed the form at two other places as per the requirement. On the appeals being presented it was placed before the Tribunal after being registered. When the Tribunal took up the appeals for admission, it was dismissed by passing the impugned order dated May 16, 2000. The Tribunal observed that failure on part of the appellants in verifying the appeals is not a curable defec....

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....cts the jurisdiction of the Tribunal. Thus, the appeals were treated as invalid and came to be dismissed. Learned counsel appearing for the appellants has drawn our attention to the Income-tax (Appellate Tribunal) Rules, 1963, which regulate the procedure of the Appellate Tribunal and procedure of the Benches and submitted that the Tribunal without giving an opportunity to the appellants to rec....

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....of the Tribunal overlooked the procedural aspect of the matter by ignoring rule 4A(2)(iii) and (iv) of the said Rules. On receiving the appeals preferred by the appellants it was incumbent on the Registrar to have scrutinised the appeals and applications whether they are in conformity with the rules and point out the defect in such applications requiring them to rectify by affording reasonable opp....