Rule 2 - Definitions - Income-tax (Appellate Tribunal) Rules, 1963

Definitions. Definitions. 2. In these rules, unless there is anything repugnant in the subject or context,- (i) Act means the Income-tax Act, 1961 (43 of 1961); (ii) authorised representative means- (a) in relation to an assessee, a person duly authorised by the assessee under section 288 to attend before the Tribunal; and 1 [ (b) in relation to an income-tax authority who is a party to any proceedings before the Tribunal- (i) a person duly appointed by the Central Board of Direct Taxes as authorised representative to appear, plead and act on behalf of the income-tax department; and (ii) a person duly authorised by the Chief Commissioner of Income-tax to appear, plead and act on behalf of the income-tax department;] [(iii) Bench means a Bench of the Tribunal constituted under sub-section (1) of section 255 read with sub-section (2) thereof and includes the President, [Senior Vice-President,] Vice-President or any other Member sitting singly under the provisions of sub-section (3) of the said section and a Special Bench constituted under the same provision;] (iv) member means a member of the Tribunal ; (v) prescribed form means a form prescribed in the rules made by the Central Board of Direct Taxes under section 295 ; (vi) President means the President of the Tribunal ; (vii) Registrar means the person who is for the time being discharging the functions of the Registrar of the Tribunal [and includes a Deputy Registrar and Assistant Registrar where the context so requires] ; (viii) section means a section of the Act ; [(ix) Senior Vice-President means the Senior Vice-President of the Tribunal ;] [(x)] Tribunal means the Appellate Tribunal constituted by the Central Government under section 252, and includes, where the context so requires, a Bench exercising and discharging the powers and functions of the Tribunal ; [(xi)] Vice-President means a Vice-President of the Tribunal. ******* Notes 1. Substituted vide Notification No. F. 71-Ad(AT)/2012, dated 7-2-2012 before it was read as (b) in relation to an income-tax authority who is a party to any proceeding before the Tribunal, a person duly appointed by the Central Government by notification in the Official Gazette as authorised representative to appear, plead and act for such authority in any such proceeding and any other person acting on behalf of the person so appointed;