Law:

Section:

Section 253(2) does not contain the requirement of the approval by the Commissioner of the grounds of appeal to be filed before the Tribunal; Tribunal has ample discretion to accept the memorandum of appeal even though it may not be accompanied by any of the documents referred to in sub-rule (1) of rule 9 of ITAT Rules Section 253 of the Income-tax Act, 1961 - Appellate Tribunal - Appeal to - Assessment year 1990-91 - Department failed to file grounds of appeal along with memorandum of appeal - In response to show-cause notice issued by Tribunal, department filed grounds of appeal signed by current Assessing Officer and submitted that then Assessing Officer was a fresh hand and was not having experience of filing appeals - Tribunal observed that grounds of appeal which were approved by Commissioner in May 1994, were not filed and those filed in September, 1998 were not approved by Commissioner and that was clearly indicative of casualness with which revenue had treated issue relating to filing of grounds of appeal and dismissed appeal in limine - Whether reasons assigned by Tribunal for declining to accept grounds of appeal filed in response to show-cause notice were legally unsustainable and lapse committed by department in not filing grounds of appeal along with memorandum of appeal, did not justify dismissal of appeal in limine - Held, yes - Whether explanation for non-filing of grounds of appeal was quite plausible and ought to have been accepted - Held, yes FACTS The assessee filed an appeal against additions made by the Assessing Officer while framing assessment under section 143(1). The Commissioner (Appeals) allowed the appeal and remanded the case to the Assessing Officer with a direction to reframe the assessment. The revenue filed an appeal in May, 1994 before the Tribunal. However, the appeal was not accompanied by the grounds of appeal. When the matter was listed before the Tribunal after four years and 3 months, the Tribunal issued a notice to the revenue to show cause as to why the appeal may not be dismissed in limine. The revenue filed grounds of appeal signed by the current Assistant Commissioner (Investigation). The department also submitted…

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