Rayappan Peter Vs ITO

Parties Involved

Facts Summary

The assessee, Rayappan Peter, filed an appeal against the order of the National Faceless Appeal Centre dated 28.06.2023. The appeal was initially transferred to the ITAT, Chennai Benches but was later directed to be listed before the Friday Bench. The assessee failed to appear for the hearing and respond to the notices issued. The grounds of appeal were found to be not in accordance with Rule 8 of the Income-tax (Appellate Tribunal) Rules, 1963, and the Memorandum of appeal was rejected under Rule 12 of the Rules.…

Legal Issues

• 1. Whether the grounds of appeal are in accordance with Rule 8 of the Income-tax (Appellate Tribunal) Rules, 1963?
• 2. Whether the Memorandum of appeal is in the prescribed form?

Judgment Outcome

Decided in favour of Assessee.

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