2000 (2) TMI 69

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..... e-tax Act, 1961, challenges an order dated July 29, 1999, passed by the Income-tax Appellate Tribunal, "A" Bench, Allahabad, in ITA Nos. 753 and 1335 (Alld) of 1996 for the assessment years 1992-93 and 1993-94 whereby the said appeals have been dismissed on the grounds that the memorandum of appeals were defective inasmuch as they were argumentative. Counter and rejoinder affidavits have been exch .....

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..... t was rejected and the Tribunal proposed to dispose of the appeals ex parte. Then the Tribunal proceeded to examine the grounds of appeal and dismissed the appeals on the ground that the grounds set up by the appellant were argumentative and along with the grounds, several sub-grounds had been set up. The aforesaid narration of facts shows that the Tribunal has dismissed the appeals on the groun .....

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..... s counsel. The same principle applies to a representative like a practising chartered accountant. Therefore, if there was no power of attorney in favour of Sri H. G. Agarwal filed along with the memorandum of appeals or before the hearing, the Tribunal should have brought this fact to the notice of the appellant by issuing a defect memo. Similarly, the supposed defect in the memorandum of appeals .....

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