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2019 (5) TMI 38 - HC - Income TaxRight 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
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