1988 (3) TMI 149

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....he relevant date relating to the various firms:- ITA No. 86 Appellant Date of deed relevant to the Asst. yr. in appeal Partners Date of filing of appeal before CIT(A) 825 Raghava Veera Industries 7th Dec., 1966 Raghava Reddy & Veera Reddy 25th Oct., 1982 826 Raghava & Veera 31st July, 1957 Raghava Reddy & Veera Reddy 25th Oct., 1982 827 Raghava Veera Real Estates and Constructions 6th July, 1973 Hanumantha Reddy, Rohini Reddy, Ranjini Reddy, & Renuka Reddy 25th Oct., 1982 828 Raghava Veera Sons 1st June, 1973 Reddy, Rohini Reddy, Ranjini Reddy, Renuka Reddy, S.R Swamy, P. Indira Reddy & P. Aruna Reddy. 25th Oct., 1982 In all the above cases, the original appeals were filed before the CIT(A) by one Suresh Reddy, act....

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....anaging partner thereof or where there is no managing partner, by any other partners. If for any unavoidable reason the managing partner is unable to sign then also any other partner can sign, but the signatory of course has to be other than a minor. We have gone through each of the partnership deeds under which the firms were constituted and of which instruments we have given the dates in the tabular statement aforesaid. We find that in none of the cases, excepting in the case of Raghava Veera Sons, is there a mention in the partnership deed that any particular partners were to exercise the managerial functions. In the case of Raghava Veera Sons, there is cl. (13) which states that matters relating to administrative aspects were to be atte....

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....i Ramamani, the learned counsel had stated that signing of the appeals by a power of attorney holder was a technical mistake and that a fresh appeal duly signed by the partner would be filed. He had asked for the condonation of the delay. According to the CIT(A), the appeal was prima facie incompetent as not filed by the partner and he dismissed it. In the case of M/s Raghava Veera & Sons, of course, the appeal signed by the managing partner was filed, but this was considered to be out of time. 3. The plea of the assessee before us was that the CIT(A) was not justified in dismissing the appeals straight away in the cases where the appeals on record had only been filed by the power attorney holder of a partner, who was competent to file an ....

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....en from the well-known decision of the Privy Council the case of Mohini Mohan Das vs. Sungsi Buddan Saha Das, where of the several coplaintiffs of a plaint only one of them had signed and verified it, but the Privy Council nevertheless held that the suit must be deemed to have been filed by the other plaintiffs also in spite of the absence of any signature or verification by them, if only it was shown that the suit had been filed with their knowledge and authority. It has repeatedly been pointed out that what the courts have to look to in such cases is whether the plaintiff or the real appellant had intended and caused the plaint or the memorandum to be placed before the court and if such intention appears clearly from the proved circumstan....