Appeals before ITAT - instructions on paper books
The Income Tax Appellate Tribunal (ITAT) has issued instructions that
(a) Paper Books must be legibly written or type-written in double space.
(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.
(h) 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.
ITAT F.No . 70- Jd ( ATD ) / 07 Dated the 26th November, 2007