Income Tax (Appellate Tribunal) Amendment Rules, 2006
NOTIFICATION NO. F.71-AD(AT)/2006, DATED 2-3-2006
In exercise of the powers conferred by sub-section (5) of section 255 of the Income-tax Act, 1961, the Appellate Tribunal hereby makes the following rules further to amend the Income-tax (Appellate Tribunal) Rules, 1963, namely :—
1. (1) These rules may be called the Income-tax (Appellate Tribunal) Amendment Rules, 2006
(2) These rules shall come into force with effect from the date of their publication in the official Gazette.
Insertion of rule 32A after rule 32.
2. The following rule shall he inserted after rule 32
(1) The costs of any appeal shall be at the discretion of the Tribunal.
(2) The costs awarded by the Tribunal shall be paid or recovered as if it were a tax payable or a refund due to a party.
(3) Notwithstanding anything contained hereinabove, the Tribunal may in its discretion, direct such costs to be deposited in any other manner as it deems fit.
Amendment to rule 34.
3. For the existing rule 34, the following shall be substituted :—
(1) The order of the Bench shall be in writing and shall be signed and dated by the Members constituting it.
(2) The Members constituting the Bench or, in the event of their absence by retirement or otherwise, the Vice-President, Senior Vice-President or the President may mark an order as fit for publication.
(3) Where a case is referred under sub-section (4) of section 255, the order of the Member or Members to whom it is referred shall be signed and dated by him or them, as the case may be.
(4) The Bench shall pronounce its orders in the Court.
(5) The pronouncement may be in any of the following manners :—
(a) The Bench may pronounce the order immediately upon the conclusion of the hearing.
(b) In case where the order is not pronounced immediately on the conclusion of the hearing, the Bench shall give a date for pronouncement.
(c) In a case where no date of pronouncement is given by the Bench, every endeavour shall be made by the Bench to pronounce the order within 60 days from the date on which the hearing of the case was concluded but, where it is not practicable so to do on the ground of exceptional and extraordinary circumstances of the case, the Bench shall fix a future day for pronouncement of the order, and such date shall not ordinarily be a day beyond a further period of 30 days and due notice of the day so fixed shall be given on the notice board.
(6) The order of the Bench shall ordinarily be pronounced by the Members who heard the appeal. However, if the said Members or any of them is or are not available for pronouncement for any reason, then the order will be pronounced by such Member or Members as may be nominated by the President, Senior Vice-President, Vice-President, or Senior Member, as the case may be.
(7) In the case where the order is ready in every respect and can be made available to the parties, the Bench may advance the date of pronouncement and put this information on the notice board and the order shall be pronounced accordingly.
(8) In a case where the order cannot be pronounced on the date given, the date of pronouncement may be deferred, subject to sub-rule (5)(c) above, to a further date and information thereof shall be given on the notice board.