TaxTMI 
TaxTMI 
TaxTMI 
Income-tax (Appellate Tribunal) Amendment Rules, 1987
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....al 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 1st day of August, 1987. 2. Amendments to rule 2. - I....
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....e 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 there are two or more Benches of the Tribunal working at any headquarters, the President or, in his absence,....
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....nt. - 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 after hearing the respondent : Provided that where an appeal has been disposed of as provided above and the appellant appear....
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....e 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 giving rise to the application shall hear it unless the President, the Senior Vice-President or the Vice- President, as the case may be, directs otherw....