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TMI BlogApplication of RulesX X X X Extracts X X X X X X X X Extracts X X X X ..... on. If a reply is required telegraphically, the necessary postage stamps should accompany the application. If a telegram is sent asking for adjournment, arrangement should be made for a reply-paid telegram. The suggestion made in this paragraph is intended not so much as a measure of economy as a measure for greater efficiency. The Tribunal is not bound to reply to applications for adjournment. Replies will, however, be given as far as possi ble. Unless the assessee hears that his application for adjourn ment has been granted, he should remain present at the hearing of the appeal or application or cross-objection, as the case may be. 3. Whenever an appeal or application or cross-objection is filed which is connected with an appeal or application or cross-objection relating to the same party filed earlier, reference thereto should invariably be given with the latter appeal or application or cross-objection so that the various connected appeals or applications or cross-objections could be linked up together. This will be for the convenience of the parties them selves. If any practitioner wishes that appeals and applications and cross-objections relating to different assessees in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal. This suggestion is intended to facilitate the hearing of the appeal, application or cross-objection. Ex tracts of accounts should, if possible, be certified by the assessee's representative or by any other reliable person and be in English. 9. Books of account should be kept handy at the time of hearing of the appeal, application or cross-objection. If books of ac count of the year preceding or succeeding year of account are relevant, they should also be kept handy. 10. Assessees should, as far as possible, be present at the hearing of the appeal, application or cross-objection. This suggestion is made entirely in the interest of the assessees. 11. It has been noticed that requests are made to block the appeals to await decision of the High Court or the Supreme Court in similar points involved in the appeals. In order to avoid multiplicity in proceedings, the Appellate Tribunal acceded to such request. It is, however, found that in many of such cases, the particulars of the case involving the identical points are not on record so as to find out whether that case has been disposed of by the High Court/the Supreme Court or not. This results in prolonging correspondence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) (3) 1. Agra Bench (1) - Districts of Agra, Aligarh, Etah, Etawah, Farrukhabad, Firozabad, Jalaun, Jhansi, Lalitpur, Mahama yanagar, Mainpuri and Mathura of Uttar Pradesh. - Bhind, Datia, Guna, Gwalior, Morena and Shivpuri Districts of Madhya Pradesh. 2. Ahmedabad Benches (3) - Gujarat (excluding the Dis tricts of Amreli, Bhavnagar, Jamnagar, Junagarh, Kachchh, Rajkot and Surendernagar). - Union Territory of Dadra and Nagar Haveli. - Territory of Daman of the Union Territory of Daman Diu. 3. Allahabad Bench (1) - Uttar Pradesh (excluding the districts of Agra, Aligarh, Bahraich, Barabanki, Basti, Badaun, Bareilly, Bijnor, Bulandshahr, Etah, Etawah, Faizabad, Farrukha bad, Firozabad, Gautam Budh Nagar, Ghaziabad, Gonda, Hardoi, Ja laun, Jhansi, Jyotiba Rao Phule Nagar, Kanpur (Rural), Kanpur (Urban), Lalitpur, Lucknow, Lakhimpur, Kheri, Mahamayanagar, Mainpuri, Mathura, Meerut, M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Capital of Territory of Delhi. - Districts of Bhiwani, Faridabad, Gurgaon, Hissar, Jhajjar, Karnal, Mohindergarh, Panipat, Rewari, Rohtak and Sonepat of Haryana. - Districts of Badaun, Bijnor, Bulandshahr, Gautam Budh Nagar, Ghaziabad, Jyotiba Rao Phule Nagar, Meerut, Moradabad, Muzaffar Nagar, Rampur and Saharanpur of Uttar Pra desh. - Districts of Almora, Chamoli, Dehradun, Harid war, Nainital, Pauri Garhwal, Pithoragarh, Tehri Garhwal, Udham Singh Nagar and Uttarkashi of Uttranchal. 12. Guwahati Bench (1) - Arunachal Pradesh. - Assam. - Manipur. - Meghalaya. - Mizoram. - Nagaland. - Tripura. 13. Hyderabad Benches (2) - Andhra Pradesh (excluding the Districts of East Godavari, W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Belgaum, Mangalore, Karwar and North Kanara districts of Karnataka. 21. Patna Bench (1) - Bihar and Jharkhand. 22. Pune Bench (1) - Maharashtra (excluding the Districts of Bhandara, Chandrapur, Gadchiroli, Mumbai City, Mumbai Suburban, Nagpur, Thane and Wardha). 23. Rajkot Bench (1) - Districts of Amreli, Bhavnagar, Jamnagar, Junagarh, Kachchh, Rajkot and Surendernagar of Gujarat. - Territory of Diu of the Union Territory of Daman Diu. 24. Vishakhapatnam Bench (1) - Districts of East Goda vari, West Godavari, Guntur, Krishna, Srikakulam, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be at Ranchi. Specific address of the Circuit Bench shall be notified to all concerned, well in advance of the dates of hearing of Appeals and Applications. 3. It is further clarified and ordered that all appeals and applications pertaining to the State of Jharkhand shall be re ceived at the Circuit Bench at Ranchi during the periods when the Circuit Bench holds its sittings at Ranchi. Till permanent office accommodation is allotted to the Tribunal, the Appeals and Applications shall continue to be received at the Income-tax Appellate Tribunal, Patna during the periods when the above said Circuit Bench is not holding its hearings at Ranchi. Notification No. F. 63-Ad (AT)/2001, dated 14-9-2001. Notification two In exercise of the powers conferred under sub-section (5) of section 255 of the Income-tax Act, 1961 read with sub-rule (1) of rule 4 of the Income-tax (Appellate Tribunal) Rules, 1963 the undersigned hereby directs that, subject to any special order, the appeals and applications from the State of Jharkhand shall be heard and determined by Circuit Bench at Ranchi/Jamshedpur during the 2nd fortnight of every alternative month, starting from September, 2001. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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