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2020 (5) TMI 511 - AT - Income TaxAppeal to the appellate tribunal - Valid power of attorney from company to verify the return of income of the assessee as provided u/s 140(c) - verification by the person who is authorised to verify the return of income u/s 140 of the act as applicable to the assessee - HELD THAT:- According to the provisions of section 253 (6) of the act, appeal to the appellate tribunal shall be filed in the prescribed form and shall be verified in the prescribed manner. According to rule 47 (1) of The Income Tax Rules 1962, the appeal shall be signed by the persons specified in sub rule 3 of rule 45. According to that sub rule, the form of appeal shall be verified by the person who is authorised to verify the return of income under section 140 of the act as applicable to the assessee. According to the provisions of section 140(c) of the act, the first proviso says that where company is not a resident in India, the return may be verified by a person who holds a valid power of attorney from such company to do so. According to page number 225 of the appeal set filed before us, Mr. Alan wells is only authorised to sign and verify the documents for filing of appeal before the coordinate bench. Therefore , it is not clear whether Mr. Alan Wells was holding a valid power of attorney from such company to verify the return of income of the assessee as provided us 140(c) of the Act or not. As this information is not available on record, we dismiss this appeal in limine. The assessee is also granted liberty to file the proper authorization for signing form number 36 in the present case and then request for recall of the above order.
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