Rule 9 - What to accompany memorandum of appeal - Income-tax (Appellate Tribunal) Rules, 1963

What to accompany memorandum of appeal. 9. [(1) Every memorandum of appeal shall be in triplicate and shall be accompanied by two copies (at least one of which shall be a certified copy) of the order appealed against, two copies of the order of the 1 [ Assessing Officer ] , two copies of the grounds of appeal before the first appellate authority and two copies of the statement of facts, if any, filed before the said appellate authority.] [(2) (i) In the case of appeal against the order of penalty, the memorandum of appeal shall also be accompanied by two copies of the assessment order ; (ii) In the case of appeal against the assessment under section 143(3) read with section 144B, the memorandum of appeal shall also be accompanied by two copies of the draft assessment order and two copies of the Inspecting Assistant Commissioner's directions under section 144B ; (iii) In the case of assessment under section 143(3) read with section 144A, the memorandum of appeal shall also be accompanied by two copies of the Inspecting Assistant Commissioner's direc tions under section 144A ; and (iv) In the case of assessment under section 143 read with sec tion 147, the memorandum of appeal shall also be accompanied by two copies of the original assessment order, if any.] [(3)] The Tribunal may in its discretion accept a memorandum of appeal which is not accompanied by all or any of the documents referred to in sub-rule (1). [ Explanation : For the purpose of this rule, certified copy will include the copy which was originally supplied to the appel lant as well as a photostat copy thereof duly authenticated by the appellant or his authorised representative as a true copy.] NOTES: It has been clarified by the President, Income-tax Appellate Tribunal, in his letter No. F. 38-JS (AT)/71, dated 9-8-1971, that a copy of the order appealed against bearing the signature of the issuing or authorised officer and seal of the office which issued the copies, will be treated as equivalent to a certified copy of the order appealed against. ******* Notes 1. Substituted vide Notification No. F. 71-Ad(AT)/2012, dated 7-2-2012 before it was read as Income-tax Officer