ITAT dismisses Appeal signed by General Manager of Company as no valid POA submitted

Bangalore Electricity Supply Company Ltd Vs DCIT (ITAT Bangalore) This appeal came up for hearing before this Tribunal on 8.3.2022 and it was pointed out to the ld. AR for the assessee that the appeal was not signed by the competent authority and it was signed by General Manager (CT&GST), BESCOM. It was pointed out to the ld. AR that the appeal was defective and the same may be cured and the case was adjourned to 16.3.2022. Now the entire focus in the present appeal is to decide whether the appeal filed by the assessee is invalid or defective.  Section 140 prescribes who has to sign the r...