TaxTMI 
TaxTMI 
2025 (8) TMI 444
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.... Ld. DR. 3. During the course of hearing, the Ld.DR taken us through the facts of the case and submitted that the assessee has filed original return of income for all the assessment years involved. However, on the basis of report of JCIT (I&CI), Unit-1(1), Mumbai and after analysis of bank statements obtained from Union Bank of India, Development Credit Bank etc., the assessee's case for all these assessment years were reopened u/s. 147 of the Act. Thereafter, the assessment orders were passed by the AO u/s. 144 r.w.s. 147 of the Act as the assessee failed to respond and comply with the requirement of the statutory notices issued u/s 147 and thereafter, notices u/s. 142(1) of the Act. 4. It was submitted that for AY. 2010-11, the notice u/s. 148 was issued on 15-03-2017, which was served by affixture by Ward Inspector on 17-03-2017 and in response to the said notice, there was no response from the assessee and no return in response to notice u/s 148 was filed by the assessee. Thereafter, the AO issued notice u/s. 142(1) of the Act which again remain un-complied with and the assessment proceedings were completed by the AO u/s. 144 r.w.s. 147 of the Act vide order dt. 28-12-201....
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....learly a defect in filing these appeals in Form No. 36 as so specified in the Statute as the same has not been signed nor verified in the prescribed manner as so provided in Statute. It was submitted that unless and until the defect so pointed out is not cured by the assessee, no cognizance can be taken of these appeals as the same are not maintainable in law and all these appeals deserve to be dismissed. 7. It was further submitted that neither the assessee nor his authorized representative is prosecuting these appeals and not a single appearance has been recorded before the Bench even after lapse of nearly two years since the appeals were filed. In this regard, it was submitted that in the past, the notices were served by the Registry of the Tribunal which have remain either unserved or no response has been received from the assessee and given that, to allow further opportunity to the assessee, the Bench on the earlier occasion has directed his office to serve the notice through the AO, which has since been served by affixture at the last known address of the assessee and report of the AO has been placed on record. It was accordingly submitted that even on this account, the ap....
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....ed manner and shall be accompanied by a fee as so specified. 11. Rule 47 of the Income Tax Rules, 1962, deals with form of appeal and memorandum and cross-objection to be filed before the appellate Tribunal. Sub-Rule (1) to Rule 47 provides that an appeal as per sub-section (1) or sub-section (2) of Section 253 to the appellate Tribunal shall be made in Form No. 36 and where appeal is made by the assessee, the form of appeal, the grounds of appeal and the form of verification appended thereto shall be signed by the person specified in sub-section (3) of Rule 45. Rule 45 talks about the form of appeal to be filed before the Commissioner Appeals and sub-Rule (3) of Rule 45 provides that the form of appeal shall be verified by the person who is authorized to verify the return of income u/s. 140 as applicable to the assessee. 12. If we look at the provisions of section 140 of the Act, it interalia provides that the return of income u/s. 115WD or section 139 shall be verified in case of an individual by the individual himself (sub-clause (i)), or where he is absent from India, by the individual himself or by some person duly authorised by him in this behalf (sub-clause (ii)), or w....
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....t been signed by the assessee. Further, only the form of verification has been digitally signed by one Mr. Naseer Khan Riyasat Khan, who has been stated to be a Constitute Attorney. However, there is nothing on record in terms of the Power of Attorney issued by the assessee, authorizing Mr. Naseer Khan Riyasat Khan to sign and verify the appeal on behalf of the assessee. No copy of power of attorney has been e-filed along with the appeal nor the same has been placed on record subsequently. There is nothing on record to verify whether the assessee has issued any power of attorney to Mr. Naseer Khan Riyasat Khan to sign and verify the appeals so filed as his Constituted attorney as so claimed. We, therefore, find that in absence of a valid Power of Attorney, appointing Mr. Naseer Khan Riyasat Khan, he is not an authorized person to sign and verify the present appeals filed on behalf of the assessee before us. 14. In this regard, we find that the Registry at the time of registering these appeals so filed by the assessee on 24-12-2023 has highlighted that these appeals are defective as not signed by the assessee. Thereafter, the matter was listed before the Bench and the notices wer....