Rule 7 - Date of presentation of appeals - Income-tax (Appellate Tribunal) Rules, 1963

Date of presentation of appeals. 7. The Registrar, or, as the case may be, the authorised officer, shall endorse on every memorandum of appeal the date on which it is presented or deemed to have been presented under rule 6 and shall sign the endorsement. NOTES Vide Order No. 1 of 1973, dated 1-10-1973, the Assistant Regis trar of the Appellate Tribunal at Bombay, Allahabad, Madras, Calcutta, Delhi, Hyderabad, Patna, Cochin, Ahmedabad, Bangalore, Indore, Chandigarh, Nagpur, Cuttack, Jabalpur, Jaipur, Amritsar, Poona and Gauhati have been authorised to endorse on memorandum of appeal the date on which it is presented or deemed to have been presented under rule 6. However, if at the time of presenta tion of appeal, the Assistant Registrar is absent from office, the appeal or application may be presented to the Superintendent/Assistant Superintendent/seniormost Head Clerk during office hours. In case the applicant apprehends that it is last day of the limitation for presentation of his appeal and application, he may present it to the Assistant Registrar at his residence or any other place wherever he may be or to Member of the Tribunal at his residence or wherever he may be.