9911796707
TMI Blog2001 (8) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... um of appeal. Moreover, the appeal is prima facie time-barred by 9 days. Hence, the appellant was called upon to show-cause as to why the appeal should not be dismissed as time-barred. In compliance with the aforesaid defects, the ITO, Ward-1, Dibrugarh, vide his letter dt. 23rd Sept., 1998 has replied as under: "1. Regarding submission of grounds of appeal before the first appellate authority and the statements of facts, I beg to submit that as the first appeal was preferred by the assessee before the CIT(A), such particulars are not available with the AO. However, the grounds are noted by the CIT(A) in his order against which appeal is now preferred. 2. As regards the delay of 9 days in filing of the appeal, the appellant (viz., the D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll or any of the documents referred to in sub. r (1). The AO did not file any application before the Tribunal to accept the appeal without any of the documents as prescribed under r. 9(1) which has not been filed. 5. After considering the facts of the case and the reasons cited above, we dismiss the appeal filed by the Department. 6. In the result, the appeal filed by the Department is dismissed for not filing the documents mandatorily required under r. 9(1) of the Income-tax (Appellate Tribunal) Rules, 1963. N.R.S. GANESAN, J.M.: 7. I have the benefit of going through the proposed order drafted by the learned Brother, the AM I entirely agree with the conclusion arrived at by the learned AM However, I like to add my own reasoning ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order the appeal is preferred. The giving notice is not an empty formality. It otherwise means an opportunity of being heard. So, unless and until the grounds of appeal and statement of facts filed by the assessee were not served upon the AO, the CIT(A) cannot give an effective hearing to the AO. So, the intention of the legislature was very clear that the grounds of appeal as well as the statement of facts are required to be served to the AO for giving an effective opportunity of hearing to support the assessment order. If the statement of facts or the grounds of appeal were not served upon the AO there will be not only a clear violation of principles of natural justice but also violation of statutory principles contained in s. 251 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al filed by the assessee under s. 249 of the Act. So, the aforesaid order of the CIT(A) is subject to another appeal before the Tribunal under s. 253(1)(a) of the Act. Even though the assessee has filed the appeal under s. 249 r/w s. 250 of the Act before the CIT(A), the AO is also added as a party respondent in the aforesaid appeal. So, it is well known fact that the AO is a party to the proceedings before the CIT(A) under s. 249 r/w s. 250 of the Act. It makes very clear that the proceedings before the CIT(A) is first appeal and the appeal filed against the order of the CIT(A) before the Tribunal either by the assessee or by the Department is only a second appeal and the rule framed by the Tribunal is necessarily to be complied with. Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X
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