Income-tax (Appellate Tribunal) Amendment Rules, 1987

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....61 (43 of 1961), the Income-tax Appellate Tribunal hereby makes the following rules (which term includes amendments to the existing rules) further to amend the Income-tax (Appellate Tribunal) Rules, 1963, namely : - 1. Short title and commencement. - (1) These rules may be called the Income-tax (Appellate Tribunal) Amendment Rules, 1987. (2) They shall come into force with effect from the 1s....

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....ent of the Tribunal;" 3. Amendment of rule 3.-For the existing rule 3, the following rule shall be substituted, namely : - "A Bench shall hold its sittings at its headquarters or at such other place or places as may be authorised by the President.". 4. Amendment of rule 4. -For the existing sub-rule (2) of rule 4, the following rule shall be substituted, namely : - "Where t....

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....llowing heading and rule shall be substituted, namely : - "24. Hearing of appeal ex parte for default by the appellant. - Where on the day fixed for hearing or on any other date to which the hearing may be adjourned, the appellant does not appear in person or through an authorised representative when the appeal is called on for hearing, the Tribunal may dis- pose of the appeal on merits a....

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.... Tribunal may dispose of the appeal on merits after hearing the appellant." 8. Amendment of rule 34.- In rule 34 of the said rules, after the words "Vice-President" and before the word "or", the words "Senior Vice-President" shall be inserted. 9. Amendment of rule 40. -For the existing rule 40, the following rule shall be substituted, namely : - "40. The Bench which heard the appeal....