2004 (8) TMI 47

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..... under rule 12 of the Appellate Tribunal Rules, 1963, or ought to have returned the same for being amended within such time as it may have allowed. - the question is answered in the negative and these appeals are allowed. The impugned order is set aside, the appeals before the Tribunal are restored and the Tribunal is directed to dispose of the appeals on the merits. - - - - - Dated:- 24-8-2004 - .....

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..... and Haryana High Court in the case of CIT v. V.K. Sood Engineers and Contractors P. Ltd. [2003] 264 ITR 313. The court, after examining the matter and the applicable rules in detail, allowed the appeal, set aside the order made by the Tribunal and remanded the matter to the Tribunal for disposal on the merits. In our view identical questions arise in the present appeals as well. Counsel for the r .....

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