Case Law Details
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 return of income. For better understanding, we will go through the provisions of section 140.
Section 253(6) of Income Tax Act states that the appeal to the appellate tribunal need to be filed in the prescribed form and it is also to be verified in the prescribed manner. Meanwhile Rule 47(1) of the I.T. Rules also clarifies that “appeal shall be signed by a person specified in sub-rule (3) of Rule 45. Rule 45(3) states that the form of appeal referred to sub-rule (1) to be verified by a person who is authorized to verified by the person who is authorised to verify the return of income under section 139(1) of the Act, as applicable to the assessee. According to the provisions of section 140(c) of the Act states that in case of a company, where the appeal is to be verified by the managing director of the company or for unavoidable reason, such managing director is not able to verify the return or where there is no managing director; by any director thereof. Further, there was an amendment w.e.f. 1.4.2020 to the provisions of section 140(c) of the Act where it was stated that the return could be filed by any other person as may be prescribed for this purpose. Even if we apply this amendment retrospectively also, it is not clear whether the General Manager, (CT&GST), BESCOM was holding a valid Power of Attorney (POA) from the assessee company to verify the appeal of the assessee even as provided u/s. 140(c) of the Act. Even this information is not available on the record. We therefore dismiss the appeal in limine.
FULL TEXT OF THE ORDER OF ITAT BANGALORE
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