IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" Bench, Mumbai

ITA No.6930/Mum/2014 (Assessment Year: 2010-11)
Date of Order: 08.10.2015
Shivjyoti Sahakari Patpedhi Maryadit Vs. Income Tax Officer

ORDER

Per D. Manmohan, V.P.
This appeal by the assessee society is directed against the order passed by CIT(A)-26, Mumbai and it pertains to A.Y. 2010-11.

2. This appeal was filed on 13.11.2014. Since the Registry noticed several defects in the appeal memo, the same were pointed to the assessee. Thereafter, on 26.11.2014, the assessee society filed revised Form No. 36 and grounds of appeal which were duly signed by the Deputy Manager, Shivjyot Sahakari Patpedhi Maryadit. As per Rule 47(1) of the Income Tax Rules, 1962 an appeal shall be made in Form No. 36 and the grounds of appeal and Form of Verification shall be signed by the person specified in sub-rule (2) of Rule 45. Rule 45(2), in turn, specified that the papers shall be signed by the person who is authorised to sign the return of income under section 140 of the Income Tax Act. Section 140(e) is with reference to any other association wherein it has to be signed by any member of the association or the principal officer thereof. Since it was not signed by any member of the association the same was pointed out to the learned counsel for the assessee on 28.09.2015, in response to which it was submitted that the Deputy Manager was authorised to sign on behalf of the members of the association. The learned counsel for the assessee was directed to furnish the byelaws of association so as to verify as to who are the members of the association and who is the principal officer thereon. Accordingly the case was adjourned to 29.09.2015, 01.10.2005 and finally to 08.10.2015. However, none appeared on behalf of the assessee. I have, therefore, no other alternative except to dispose of the appeal exparte, qua the assessee.

3. Admittedly, as submitted by the learned Departmental Representative for the assessee, the appeal papers were not signed by a member of the society or the principal officer thereon and therefore in terms of section 140 of the Income Tax Act the appeal filed by the assessee is defective and deserves to be dismissed as unadmitted.

4. In the result, the appeal filed by the assessee is dismissed as unadmitted. Order pronounced in the open court on 8th October, 2015.

Sd/-
(D. Manmohan)
Vice President