Section 21 in Income-Tax (Appellate Tribunal) Rules, 1963
21. Grant of time to answer in an appeal under section 253(1) - In an appeal under sub-section (1) of section 253, in fixing the date for the respondent to appear and answer to the appeal, a reasonable time shall be allowed for the necessary communication with the Commissioner through the proper channel and for the issue of instructions to an authorised representative to appear and answer on behalf of the respondent.
