TaxTMI 
TaxTMI 
Form, manner, time limits and fees for filing of appeal
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....le size envelope bearing full address of the respondent: Provided that where the number of respondents is more than one, as many extra copies of the appeal in paper-book form as there are respondents together with unused file size envelopes bearing the full address of each respondent or electronically shall be furnished by the Appellant: Provided also that where the number of respondents is more than five, the Registrar may permit the appellant to file the extra copies of the appeal at the time of issue of notice to the respondents. (c) The Registrar shall cause to be issued an acknowledgement of receipt of the appeal electronically or otherwise in Form-II. (3) (a) The Registrar, or the officer authorised by him under sub-rule (2), shall endorse on every appeal the date on which it is presented or deemed to have been presented under that rule and shall sign the endorsement digitally or otherwise. (b) If, on scrutiny, the appeal is found to be in order, it shall be duly registered and given a serial number. (c) If the appeal, on scrutiny, is found to be defective and the defect noticed is formal in nature, the Registrar may allow the party to rectify the same in hi....
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....o in the appeal; and (iii) an index of the documents. (b) The documents referred to in clause (a) may be digitally signed or attested by a legal practitioner or by a gazetted officer and each document shall be marked serially as Annexures A-1, A- 2, A-3 and so on. (c) Where an appeal is filed by an agent, document authorising him to act as such agent shall also be appended to the appeal: Provided that where an appeal is filed by a legal practitioner, it shall be accompanied by a duly executed 'Vakalatnama' in digital format or otherwise. (8) An appeal shall be based upon a single cause of action and may seek one or more reliefs provided that they are consequential to one another. (9) (a) Notices and processes to be issued by the Tribunal may be served electronically or by any of the following modes as directed by the Tribunal, namely:- (i) service by the party itself; or (ii) by hand delivery (Dasti) through process server; or (iii) by speed post (with registration) with acknowledgement due. (b) Where notice issued by the Tribunal is served by the party himself electronically or by 'Hand delivery' (Dasti), he shall file with the....
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....al has been served. (10)(a) Any person intending to contest the appeal, shall file electronically or in triplicate the reply to the appeal and the documents relied upon in paper-book form with the registry of the Tribunal within a period of thirty days of the service of notice of the appeal on him. (b) In the reply filed under clause (a), the respondent shall specifically, admit, deny or explain the facts stated by the appellant in his appeal and may also state such additional facts as may be found necessary for the just decision of the case and it shall be signed digitally or otherwise and verified as a written statement by the respondent or any other person duly authorised by him in writing in the same manner as provided for in order VI, rule 15 of the Code of Civil Procedure, 1908 (5 of 1908). (c) The reply referred to in clause (b) shall be filed along with the documents and the same shall be marked as R-1, R-2, R-3 and so on. (d) The respondent shall also serve a copy of the reply along with documents as mentioned in clause (c) on the appellant or his legal practitioner, if any, electronically or otherwise and file proof of such service in the registry of the Tribu....
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.... or respondents may apply to the Tribunal for an order to set it aside and if such respondent or respondents satisfy the Tribunal that the notice was not duly served or that he or they were prevented by any sufficient cause from appearing when the appeal was called for hearing, the Tribunal may make an order setting aside the ex-parte hearing as against him or them upon such terms as it thinks fit, and shall appoint a day for proceeding with the appeal: Provided that where the ex-parte order is of such nature that it cannot be set aside as against one respondent only, it may be set aside as against all or any of the other respondents also: Provided further that in cases covered by clause (h) of sub-rule (9), the Tribunal shall not set aside ex-parte order of an appeal merely on the ground that it was not served upon the respondent or respondents. (15)(a) In case of death of a party during the pendency of the proceedings before the Tribunal, the legal representatives of the deceased respondent or appellant may apply electronically or otherwise within thirty days of the date of such death for being brought on record as necessary parties. (b) Where no application is receiv....
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....nal save under the authority in writing of the Registrar. (23) In addition to the powers conferred elsewhere in these rules, the Registrar shall have the following powers and duties subject to any general or special order of the presiding officer, namely: - (i) to receive all appeals and other documents; (ii) to decide all questions arising out of the scrutiny of the appeals before they are registered; (iii) to require any appeal presented to the Tribunal to be amended in accordance with the Code and the rules; (iv) subject to the directions of the Tribunal, to fix the date of first hearing of the appeals or other proceedings and issue notices thereof; (v) to direct any formal amendment of records; (vi) to order grant of copies of document to parties to the proceedings; (vii) to grant permission to inspect the records of the Tribunal; (viii) to dispose of all matters relating to the service of notices or other process for the issue of fresh notices and for extending the time for filing such appeals and to grant time not exceeding fifteen days for filing a reply or rejoinder, if any, and to place the matter b....