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of <h1>Petitioner granted right to appeal tax order individually without company login.</h1> The Court allowed the petitioner to file an appeal in his individual capacity against the order imposing tax liability upon the company. The appeal, ... Right to file appeal by director in individual capacity - assessment order casting liability upon the petitioner in terms of Section 179, making him co-extensively liable with the company Liability - liability of directors of private company - petitioner cannot filed appeal since he does not have the login details and the password of the company - HELD THAT:- The question of the petitioner seeking the password and login details of the company does not arise, since he cannot claim to represent the company. On the other hand, his independent right to approach the appellate forum i.e. CIT(A) against the assessment order as a consequence of which the order dated 11.03.2019 was passed, has to be upheld. It is open to the petitioner to file an appeal in his individual name against the order of the AO, imposing tax liability upon the company dated 26.12.2017. The electronic document/appeal filed by the petitioner within thirty days shall be accepted, entertained and processed by the CIT(A) in accordance with law and disposed of on the merits and not merely on the ground that it is barred by limitation. In case of difficulty in loging-in, on account of any electronic or technical glitch, the petitioner can alternatively file the appeal manually Issues:1. Appeal against order made by the Assessing Officer under Section 179 of the Income Tax Act without login details and password of the company.Analysis:1. The petitioner raised a grievance that he could not file an appeal against the order made by the Assessing Officer under Section 179 of the Income Tax Act as he did not have the login details and password of the company. The Revenue argued that the petitioner was informed about the proceedings against the company and the potential outcome, making it possible for the petitioner to maintain an appeal as an individual without the company's login and password details.2. The Court examined the materials on record and the submissions of both parties. It noted that the order holding the petitioner liable under Section 179, along with the company, was recently passed, despite some prior intimation about the assessment proceedings against the company. The Court concluded that the petitioner's request for the company's login details was unnecessary as he could not claim to represent the company. Instead, the petitioner had the independent right to appeal to the CIT(A) against the assessment order.3. The Court allowed the petitioner to file an appeal in his individual capacity against the order imposing tax liability upon the company. The appeal, whether filed electronically or manually within thirty days, would be accepted, entertained, and processed by the CIT(A) without being dismissed solely on the basis of limitation. Even in case of technical difficulties with electronic filing, the petitioner could resort to manual filing, and the CIT(A) was directed to decide the appeal on its merits without hindrance from limitations.4. Consequently, the writ petition was disposed of in accordance with the aforementioned terms, granting the petitioner the right to appeal against the assessment order independently without the need for the company's login details and password.
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