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TMI Blog2014 (6) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal defective and the assessee has to 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. - ITA No. 6174/Del/2012 - - - Dated:- 27-5-2014 - Shri R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal 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. (2)The issue of the notice referred to in sub-rule (1) shall not by itself be deemed to mean that the appeal has been admitted. 4. The ITAT in the case of CIT Vs. Multiplan (India) Pvt. Ltd. 38 ITD 320 (Del.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 made on points whether the appeal memo and contents really conform to various Appellate Tribunal Rules or is it a legally valid appeal unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proper particulars not furnished so far. 5. Thus, the ITAT in the case 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 assessee has to correct the same by giving proper explanation. Respectfully following the order of ITAT in the case of Multiplan (India) Pvt. Ltd. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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