TMI Blog1986 (1) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... esent appeals have been filed by the assessee. 2. The facts are as follows : The assessee-firm's partners are non-residents and Shri D. M. Harish, advocate, was the constituted attorney of the assessee-firm. The forms of appeals and forms of verification were signed by Shri D.M. Harish and not by any of the partners. The learned Commissioner (Appeals) issued notices to show cause why the appeals should not be dismissed on the ground that the said forms had not been signed personally by any of the partners. The submission of the assessee before the Commissioner (Appeals) was two-fold. The first was that under clause (cc) of sub-rule (2) of rule 45, the said forms could be signed by constituted attorney as it was not mentioned in the said c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Orissa High Court in K. Padmalochan Sahu's case. The High Court in that case was concerned with clause (b) of sub-rule (2) of rule 45 which states that the memo of appeal and form of verification should be signed by karta of the HUF where the HUF was the assessee. In that case, the memo of appeal and form of verification had been signed by the constituted attorney. When this defect was pointed out, those documents were signed by a member of the HUF and not by karta. The Tribunal in that case gave opportunity to the assessee for obtaining signature of the 'karta' of the family and then hear the appeal on merits, On reference, the High Court approved the direction given by the Tribunal. The High Court observed that provision in the said r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, the memo of appeal would relate back to the date on which it was originally filed and as such, no question of limitation would arise. The learned Commissioner (Appeals) rejected the further alternate submission that the delay, if any, should be condoned. Here also, we do not agree with the learned Commissioner (Appeals). From the facts on record it is clear that the assessee had engaged a competent counsel to file appeals and on advice from the said counsel the memos of appeal and forms of verification were got signed by constituted attorney and when the Commissioner (Appeals) expressed the view that they could not be signed only by managing partner, or by another partner, in case managing partner was out of India, they were signed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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