Law: Income Tax Appellate Tribunal Procedure Rules, 1981

Section: Rr.10,11,12,14

Income Tax Appellate Tribunal Procedure Rules, 1981----Rr.10, 11, 12 & 14---Grounds of appeal submitted -by the appellant (Department) before the Appellate Tribunal were different from the grounds of appeal sent to the assessee---Held, such act of the appellant amounted to defeating the purpose and spirit of the Income Tax Appellate Tribunal Procedure Rules, 1981 and the appeal was dismissed in limine on this very ground for the simple reason that such grounds of appeal could not be considered at all. ORDER MUHAMMAD MUJIBULLAH SIDDIQUI (CHAIRMAN). ---The above appeal at the instance of department is directed against the order dated 20-6-1998 by the learned CIT(A) in I.T.A. No.CIT (A)-1/920 of 1988 relating to the, assessment year 1986-87. 2. Heard Mr. Ali Nasir Bokhari learned representative for the department and Mr. Javed Zikarya, learned counsel for the respondent/assessee. Mr. Javed Zikarya has raised preliminary objection to maintainability of the appeal for the reason that the grounds of appeal sent to the assessee are different than the grounds of appeal submitted before the Tribunal and thus it would be deemed that the requirement of rule in this behalf has trot been complied with. In support of his contention he has produced copy of the grounds of appeal sent to the assessee by the assessing officer. The grounds of appeal sent to the assessee bears original signature of the same assessing officer who has filed the appeal and has signed the grounds of appeal submitted before the Tribunal. The copy o, the grounds of appeal available with the assessee bears official seal of the assessing officer and the office of assessing officer. The grounds of appeal submitted before the Tribunal are also duly signed and sealed. For the sake of convenience the grounds of appeal submitted before the Tribunal the grounds of appeal supplied to the assessee are reproduced below: Grounds of appeal submitted before the Tribunal "MA. Al-A....S...P...L,K,Assessment year 1986-87 Grounds of Appeal: 1. That the order of the learned CIT (Appeals), is bad in law and on facts. 2. That the learned CIT (Appeals) was not justified to accept the manufacturing account and to allow…

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