Case Law Details

Case Name : South Staffordshire PLC, Vs DCIT (International Taxation) (ITAT Delhi)
Appeal Number : ITA No. 1848/Del/2017
Date of Judgement/Order : 18/05/2020
Related Assessment Year : 2013-14
Courts : All ITAT (7329) ITAT Delhi (1717)

South Staffordshire PLC Vs DCIT (International Taxation) (ITAT Delhi)

The form of appeal shall be verified by the person who is authorised to verify the return of income under section 140 of the act as applicable to the assessee. According to the provisions of section 140(c) of the act, the first proviso says that where company is not a resident in India, the return may be verified by a person who holds a valid power of attorney (POA) from such company to do so.

FULL TEXT OF THE ITAT JUDGEMENT

1. This is an appeal filed by the ld AO dated 31.01.2017 for the Assessment Year 20 13-14.

2. The assessee has raised the following grounds of appeal:-

1. That, on the facts and circumstances of the case and in law the” impugned assessment in bad in law, being a non-speaking order passed in complete disregard of the tactual details and submissions filed by the Appellant during the course of the objection and assessment proceedings.

2. That, the impugned direction of DRP to effect that the Assessing Office should verify the material available on record, was wholly without jurisdiction in view of provisions of section 144C (6) (a) wherein power of DRP is not extended to any proposed variation or issue any direction under sub-section (5) for further verification, enquiry and passing of assessment order.

3. That the Directions issued by the Dispute Resolution Panel (“DRP”) are ultra-vires the provisions of the Act and bad in law.

4. That, on the facts and circumstances of the case and in law the directions issued by the DRP are ultra-vires the provisions of section 144C (5) read with section 144C (8) of the

5. That, on the facts and circumstances of the case and in law, the impugned assessment order is bad in law to the extent it has been passed in pursuance of directions issued by the DRP which are in violation of the provisions of the Act and hence is void order.”

6. That, on the facts and circumstances of the case the assessing officer erred in assessing the income (Long Term Capital gain) of the assessee at Rs 42,673,897/- as against the returned income of Rs Nil – Long Term Capital Loss of Rs. 24,351,363/- declared by the assessee.

3. This appeal is filed by the company, which is registered in United Kingdom. This appeal is signed by an authorised signatory Mr. Alan Wells on behalf of the appellant.

4. According to the provisions of section 253 (6) of the act, appeal to the appellate tribunal shall be filed in the prescribed form and shall be verified in the prescribed manner. According to rule 47 (1) of The Income Tax Rules 1962, the appeal shall be signed by the persons specified in sub rule 3 of rule 45. According to that sub rule, the form of appeal shall be verified by the person who is authorised to verify the return of income under section 140 of the act as applicable to the assessee. According to the provisions of section 140(c) of the act, the first proviso says that where company is not a resident in India, the return may be verified by a person who holds a valid power of attorney from such company to do so. According to page number 225 of the appeal set filed before us, Mr. Alan wells is only authorised to sign and verify the documents for filing of appeal before the coordinate Therefore , it is not clear whether Mr. Alan Wells was holding a valid power of attorney from such company to verify the return of income of the assessee as provided us 140(c) of the Act or not. As this information is not available on record, we dismiss this appeal in limine.

5. The assessee is also granted liberty to file the proper authorization for signing form number 36 in the present case and then request for recall of the above order.

6. In the result, appeal filed by the assessee is dismissed in limine with above

Order Pronounced in the open court on 18/05/2020.

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