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of <h1>Company's Appeal Upheld Despite Procedural Hurdles, MD's Signature Deemed Valid</h1> <h3>David Shrieves. Versus Income-Tax Officer.</h3> David Shrieves. Versus Income-Tax Officer. - ITD 021, 214, TTJ 028, 511, Issues:1. Dismissal of appeal by Commissioner (Appeals) in limine.2. Competency of Greaves Cotton & Co. Ltd. to file an appeal.3. Interpretation of procedural requirements for filing an appeal.Issue 1: Dismissal of appeal by Commissioner (Appeals) in limineThe appeal was directed against the order of the Commissioner (Appeals)-IX, New Delhi, dated 26-2-1985, relating to the assessment year 1981-82. The grievance raised by the assessee was that the Commissioner (Appeals) erred in law and on facts in dismissing the appeal in limine. The Commissioner (Appeals) found that the appeal documents were signed by the managing director of Greaves Cotton & Co. Ltd., not by the individual named in the assessment. Despite submissions made to indicate that the appeal was tendered in accordance with the law, the Commissioner (Appeals) was not convinced about the maintainability of the appeal and dismissed it in limine.Issue 2: Competency of Greaves Cotton & Co. Ltd. to file an appealThe Tribunal considered the background of the case where Greaves Cotton & Co. Ltd. was associated with the assessment proceedings as the agent of a non-resident individual. The Tribunal noted that the company had given a guarantee to the Government of India for the payment of all taxes due under the Direct Taxes Acts on behalf of the non-resident individual. As the company had stepped into the shoes of the non-resident to meet any liability accruing to the government, they were considered within the meaning of the word 'assessee' as defined in the Income-tax Act, making them competent to sign and file an appeal against the assessment made in the name of the non-resident individual.Issue 3: Interpretation of procedural requirements for filing an appealThe Tribunal analyzed the provisions of section 249 of the Income-tax Act, which provide for the form of appeal and its verification. The Commissioner (Appeals) had concluded that the appeal was incompetent because it had not been signed by the individual named in the assessment. However, the Tribunal held that the appeal signed by the managing director of Greaves Cotton & Co. Ltd. was maintainable and competent based on the peculiar facts of the case. The Tribunal emphasized that the right of appeal should be liberally construed, citing relevant legal precedents. Therefore, the Tribunal set aside the Commissioner (Appeals)'s order and directed a disposal of the appeal on merits after affording a reasonable opportunity of being heard to the parties.
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