1984 (2) TMI 185 - AT - Wealth-tax

Summary

Issues:
Failure to file necessary documents for appeals before the Appellate Tribunal ITAT Jabalpur.

Detailed Analysis:

1. Filing of Appeals and Defects:
The appeals in question were presented by the department on 12-6-1982, which was the last date for filing these appeals. However, it was noted that essential documents, such as certified copies of the orders appealed against and copies of the assessing officer's orders, were not filed. The appeals related to orders made by the WTO under different sections of the Wealth-tax Act for the assessment years 1969-70 to 1974-75.

2. Defective Appeals and Notice of Hearing:
Despite being informed of the defects in the appeals, the necessary documents were not filed by the department. The Tribunal pointed out the deficiencies in the appeals in memos dated 23-8-1982, 5-12-1983, and 24-1-1984. The appeals were fixed for hearing on multiple occasions, and the defects were highlighted to the WTO, Balaghat, who failed to rectify the issues.

3. Application for Adjournment and Rejection:
The senior authorized representative of the Income-tax Department requested an adjournment on 21-2-1984, citing the non-receipt of essential records necessary for the appeal presentation. However, the request was denied, and the appeals proceeded for disposal without the required documents.

4. Rule 9 Compliance and Tribunal Discretion:
Rule 9 of the Income-tax Appellate Tribunal Rules, 1963, mandates that every memorandum of appeal should be accompanied by necessary documents. The Tribunal has the discretion to accept appeals without all required documents. In this case, despite the deficiencies, the appeals were accepted initially. However, the failure to rectify the defects led to the dismissal of the appeals.

5. Dismissal of Appeals:
Due to the persistent failure to rectify the defects and submit the essential documents, the Tribunal deemed the appeals as incompetent and dismissed them in limine. The revenue's apathetic attitude in addressing the deficiencies and the lack of orders from the authorities below against which the appeals were filed were crucial factors in the dismissal of the appeals.

6. Conclusion:
Ultimately, the appeals were dismissed by the Appellate Tribunal ITAT Jabalpur due to the revenue's failure to rectify the defects and submit the necessary documents as required by the rules. The dismissal was based on the incompetence of the appeals and the lack of orders to address the grievances raised by the revenue.

Judgment:
The appeals were dismissed by the Tribunal.