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TMI Blog2013 (5) TMI 749X X X X Extracts X X X X X X X X Extracts X X X X ..... o prescribed that the papers /paper book not confirming to sub-Rules 1-6 of rule 18 are liable to be ignored. In the present case, the assessee has neither complied with sub-rule 7 of rule 18 nor with sub-rule 1-6 of Rule 18 and hence, this paper book filed by the assessee cannot be treated as part of the record of the Tribunal and the same is liable to be ignored. As there is no valid paper book on record and there is nobody present before the Tribunal on behalf of the assessee to make any argument in respect of these two appeals of the assessee decline to interfere in both these orders of CIT(A) to decide the validity of reassessment proceedings against assessee. - I.T.A. No. 2066/Ahd/2011 & 1906/ Ahd/2012 - - - Dated:- 30-4-2013 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... competent representative was present in the court room for pursuing this adjournment application and even no other authorized person was present i.e. a proxy counsel and one Mr. Jivrajbhai B Divecha who is stated to be a clerk with B H Shah Co. appeared to pursue this adjournment application. On inquiry, it was stated by him that he is only metric pass and is employed with B H Shah Co. on a monthly salary of Rs.2,000/- per month. It comes out that he is not an authorized person for appearing before the Tribunal even for pursuing this adjournment application. Hence, adjournment application of the Ld. A.R. is rejected and the appeals are being decided ex-parte qua the assessee. 5. Before proceeding further, we would like to note down t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k to the file of Ld. CIT(A) but main grounds of the assessee as per appeal memo were note decided by the Tribunal. In the miscellaneous application No.139/Ahd/2012 dated 19.10.2012, the Tribunal recalled its earlier order in I.T.A.No. 2066/Ahd/2011 dated 11.05.2012 to the limited extent of disposing off other grounds of appeal relating to the merits or additions and hence, in this manner, the earlier appeal of the assessee being I.T.A.No. 2066/Ahd/2011 is also before us for deciding the issue on merit of various additions. 7. First of all, we would like to note and bring on record that a paper book containing 1044 pages is available on record but the same is not as per the Tribunal rules because in the Index of the paper book, there is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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