ITAT Paper Books Guidelines.


F.No. 70-Jd(ATD) / 07 Dated the 26th November, 2007

Sub: Preparation and submission of Paper Books regarding.

It is observed that the guidelines issued under the general Circular No F. 70Jd(ATD)/94, on the above subject are not strictly being followed while preparing and submitting the Paper Books.

2. As already mentioned in the above circular, Sub-rules (3) to (6) of Rule 18 of the I. T. Appellate Tribunal Rules proved as under:

(a) Paper Books must be legibly written or type-written in double space of printed.

(b) Each paper filed should be certified as true copy by the party filing the same, or by his authorized representative.

(c) Each paper should be indexed in such a manner as to give the brief description of the relevance of the document, with page numbers stating the authority before whom it was filed.

(d) Xerox copy of a document should be legible.

(e) Additional evidence should be filed by way of separate paper book along with the reasons for filling such additional evidence.

(f) No supplementary paper book should be filed except with the leave of the Bench.

(g) Paper books not conforming to the above rules are liable to be ignored.

3. In future, each and every Paper books filed by the Assessee /Advocate and the Revenue should conform to the above rules and failure on this score would result in the Paper-Book being rejected by the Benches.

4. The paper Book in duplicate duly indexed and page should be submitted in the office of the Tribunal at least a day before the date of hearing of the appeal along with proof of service of a copy of the same on the other side at least a week before.

Issued for information of Assessees / Advocates / Revenue.


Copy to the:
1. President, Tax Bar Association,
2. Secretary, Tax Bar Association,
3. Depttl. Representation (Individually), ITAT,
New Delhi,
4. Notice Board.


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