Question And Answer
Subject: service of copy of paper book to D/R
Querist: Ajay Dokania
Answered by:
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Date: June 13, 2023
Query asked by Ajay Dokania

Whether the paper book to be filed before the ITAT as well as the copy of the same whichis  to be served upon the Income tax Departmental Representative be dispatched by speed post (registered post). Kindly advice

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Answer given by

The provisions regarding filing of paper book are contained in Rule 18 of the ITAT Rules . The copy of the paper book to be served on the Departmental Representative at least a week before the date of hearing . It can be sent to Speed or Registered post . In F.N.Roy v. Collector of Customs AIR 1957 (SC) 648 the court held that the postal authorities are considered as agents of the addressee but the agent of the sender . The paper book must reach at least a week before the date of hearing .

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