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TMI Blog2014 (6) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... correct the same by giving proper address - the appeals are to be held as unadmitted with a liberty to assessee to move appropriate application and explaining the reasons for its non-appearance if so advised and pray for a recall of the order and adjudication on merits – Decided against Assessee. - I.T.A .Nos.-493 & 494/Del/2013 - - - Dated:- 19-5-2014 - Smt Diva Singh And Sh. T. S. Kapoor,JJ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... afore-mentioned peculiar facts and circumstances, it can be safely presumed that the assessee is not serious in pursuing the present appeals. 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 me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The provisions of Rule 19 of the notice could not by itself mean that appeal 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 require ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es which presupposes admission of appeal under section 253 of the Act besides 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 app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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