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2014 (7) TMI 132

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..... this was stated to be that the Managing Director was out of country at the relevant point of time - even though the said defect has been rectified, date on the Form 36 was allowed to remain the same as in the earlier Form No.36 - Since on the date on which earlier Form No.36 was signed, assessee’s Managing Director was stated to have been out of country, observing that on that very date the Managi .....

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..... ORDER Per Smt. Asha Vijayaraghavan, Judicial Member: By this Miscellaneous Application, assessee has requested for recalling the ex-parte order of this Tribunal dated 11.2.2014 in appeal, ITA No.137/Hyd/2014 of the assessee, for the assessment year 2009-10, and for restoration of the same for fresh hearing and disposal, for the reasons stated in the concluding paras of this petit .....

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..... ed the appeal as defective on the ground that the Managing Director who was not available in India on 06-02-2013 could not have signed the appeal. The petitioner humbly submits that the date was wrongly affixed. The petitioner is submitting a fresh Form No.36 alongwith the grounds of appeal duly signed by the Managing Director. The petitioner requests the Hon ble ITAT to kindly restore the appe .....

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..... essee company, who alone is competent to sign the same. Reason for this was stated to be that the Managing Director was out of country at the relevant point of time. Even though the said defect has been rectified, date on the Form 36 was allowed to remain the same as in the earlier Form No.36. Since on the date on which earlier Form No.36 was signed, assessee s Managing Director was stated to have .....

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