Rule 16 - Authorising a representative to appear - Income-tax (Appellate Tribunal) Rules, 1963

Authorising a representative to appear. 16. In any appeal by any assessee, where the memorandum of appeal is signed by his authorised representative, the assessee shall append to the memorandum a document authorising the representa tive to appear for him and if the representative is a relative of the assessee, the document shall state what his relationship is with the assessee, or if he is a person regularly employed by the assessee, the document shall state the capacity in which he is at the time employed. NOTES Where the power of attorney/vakalatnama is filed in favour of a firm, the constitution of the firm should also be intimated to the Tribunal vide Notification No. F. 161-Ad(AT)/70, dated 8-5-1973.