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TMI Blog2014 (5) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... ive and the assessee has to correct the same by giving proper address - the appeal to be unadmitted with a liberty to assessee to move appropriate application and correct the defect in the memo about its address to ensure a proper hearing of the appeal – Decided against Assessee. - I.T.A .No. 4245/Del/2013 - - - Dated:- 13-5-2014 - Smt Diva Singh And Sh. B. C. Meena,JJ. For the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... med that the assessee is not serious in pursuing the present appeal. 3. Rule 19 of the ITAT Rules, 1963 prescribes the conditions about admissibility of appeal for hearing in following terms:- 19(1) The Tribunal shall notify to the parties specifying the date and place of hearing of the appeal and send a copy of the memorandum of appeal to the respondent either before or with such notice. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal had been admitted. This rule only clarified the position. There is justification for rule 19(2). When the appeal is present the same is accepted. Thereafter the concerned clerk in registry verifies whether accompanying documents are received or not and if not a memo is issued calling for the papers which are also required to be attached to appeal memo. But at no stage usually the scrutiny is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sides there was no question of hearing the respondent since none could be notified because of incorrect address given by the appellant and proper particulars not furnished so far. 5. Thus, the ITAT in the case of Multiplan (India) Pvt. Ltd. (supra) has held that issuance of notice under Rule 19 itself does not make the appeal admissible. Non-attendance makes the appeal defective and the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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