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TMI Blog2003 (5) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... to in sub-rule (1). These provisions are procedural in character. Therefore, the failure of the Department to file grounds of appeal on May 6, 1994, should not have been made a ground for dismissing the appeal in limine, more so because in response to the show cause notice issued by the Tribunal, the grounds of appeal duly signed by the Assistant Commissioner of Income-tax (Investigation Circle-II), Chandigarh, had been filed - We are further of the view that the explanation given by the Departmental Representative for non-filing of the grounds of appeal on May 6, 1994, was quite plausible and ought to have been accepted - - - - - Dated:- 9-5-2003 - Judge(s) : G. S. SINGHVI., N. K. SUD. JUDGMENT The judgment of the court was deliver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessment year 1990-91 showing net loss of Rs. 57,774. Vide order dated December 23,1992, the Assessing Officer framed the assessment under section 143(1) of the Act at a total income of Rs. 3,15,14,310 by making the following additions: (1) Arbitration award of Rs. 2,49,82,566; (2) Interest received on fixed deposits Rs. 13,06,709; (3) Risk and cost expenditure Rs. 42,38,493. He also disallowed the expenses, interest and depreciation allowance to the tune of Rs. 10,18,662 and made a further addition of Rs. 25,655 on account of bonus. The Commissioner of Income-tax (Appeals), Chandigarh (for short, "the CIT(A)"), allowed the appeal of the assessee vide his order dated February 4, 1994, and remanded the case to the Assessing Of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e filed grounds of appeal signed by Shri S.K. Chopra, Assistant Commissioner of Income-tax (Investigation-II), Chandigarh. The Departmental Representative also submitted that the memorandum of appeal prepared on the basis of the grounds approved by the Commissioner of Income-tax was not filed though the same was duly signed by the then Assessing Officer--Shri R.L. Chhanalia, Assistant Commissioner of Income-tax (Investigation Circle-I), Chandigarh. He explained this lapse by stating that Shri R.L. Chhanalia did not have adequate experience of filing appeals being fresh from the Academy at Nagpur and also because he was having some personal problems. After considering the explanation given by the Revenue, the Tribunal dismissed the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vely. Rule 9(1) contains the requirement of filing memorandum of appeal in triplicate with two copies of the order appealed against, two copies of the order of the Income-tax Officer, two copies of the grounds of appeal before the first appellate authority and two copies of the statement of facts, if any, filed before the appellate authority. Sub-rule (3) of rule 9 gives discretion to the Tribunal to accept a memorandum of appeal which is not accompanied by all or any of the documents referred to in sub-rule (1). Rule 11 lays down that the appellant shall not urge or be heard in support on any ground not set forth in the memorandum of appeal except with the leave of the Tribunal. A plain reading of section 253(2) of the Act shows that it do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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