In Jagjivandas Nandlal vs. ITAT 236 CTR 274, the Bombay High Court requested the President of the Tribunal to consider make it compulsory for assessees to amend Form 36 for change of address instead of merely intimating vide letter.
The Tribunal has now issued the following practice note:
INCOME TAX APPELLATE TRIBUNAL: MUMBAI
Sub: Change in address of the parties to the appeal before the ITAT – filing of a revised form No. 36 – regarding.
The Authorized representative and parties appearing before the various Benches of the Income Tax Appellate Tribunal, in person, are hereby informed that the Hon’ble President has been pleased to direct that with effect from 1st March, 2011, wherever there is a change in the address of the parties to the appeal, as provided in Column Nos. 10 and 11 of Form No. 36, the appellant shall file a revised Form No. 36, dully filled up, giving the new address of the parties, duly verified in the same manner as required by Rule 47 of the Income Tax Rules, 1962. The revised Form No. 36 shall specify the appeal Number, as originally assigned, or, in the event of non-availability of such number, the date of filling of the Appeal. No cognizance of change of address of the parties shall be taken, for any purpose, unless a revised Form No. 36 is filed, as aforesaid. The address furnished in the revised Form No. 36 shall be deemed to be the address of the parties for the purpose of service of all notice/orders.
2. The cause title shall stand amended accordingly.
3. This practice note shall be applicable also to the Memorandum of Cross Objections in Form No. 36A
4. No correspondence with the Registry/ Tribunal with regard to change of address will be entertained, except as stated above.
Dated the 22nd February, 2011.
Income Tax Appellate Tribunal