Shri Parshwanath Co-op Credit Souhard Sahakari Niyamit,., Belgaum V. Income-Tax Officer, Ward- 1, Belgaum

ITA 328/PAN/2013

• Counselvise Citation: 32824114 RSA 2013
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 04-11-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BANJUL BARTHAKUR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI P.K. BANSAL, HONBLE ACCOUNTANT MEMBER AND SHRI D.T. GARASIA , HONBLE JUDICIAL MEMBER ITA NO. 328 / PNJ /201 3 : (ASST. YEAR : 20 1 0 - 11 ) SHRI PARSHWANATH CO - OPERATIVE CREDIT SOUHARD SAHAKARI NIYAMIT, AKOL, AT POST : AKOL, TAL. CHIKODI, DIST. BELGAUM (APPELLANT) PAN : AAAAS6860K VS. INCOME TAX OFFICER, WARD (1), NIPANI (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : BANJUL BARTHAKUR, DR DATE OF HEARING : 29 / 01 /2014 DATE OF PRONOUNCEMENT : 11 /0 2 /2014 O R D E R PER P.K. BANSAL 1. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A) DT. 12.8.2013 ON 4.11.2013. THE MEMO OF APPEAL WAS NOT SIGNED IN ACCORDANCE WITH THE ACT, THEREFORE, DEFECT MEMO DT. 6.11.2013 WAS ISSUED TO THE ASSESSEE. SUBSEQUENTLY, THE ASSESSEE SUBMITTED THAT THE CHAIRMAN/DIRECTOR OF THE CO - OPERATIVE INSTITUTION ARE PART OF THE MANAGEMENT AND THEY ARE SUBJECT TO CHANGE IN THEIR INCUMBENT WHICH IS SUBJECT TO THEIR GETTING ELECTED OR OTHERWISE AFTER A TENURE. HOWEVER, MANAGER/SECRETARY WHO SIGNS THE APPEAL MEMORANDUM IS AUTHORISED AS HE IS CHIEF EXECUTIVE OFFICER OF HIS CO - OPERATIVE SOCIETY. 2. THE CASE WAS FIXED FOR HEARING ON 29.1.2014. NONE APPEARED ON BEHALF OF THE SOCIETY. WE, THEREFORE, DECIDED TO DISPOSE OFF THE APPEAL AFTER HEARING THE LD. DR. THE LD. DR OBJECTED TO THE ADMISSION OF THE APPEAL AS APPEAL HAS BEEN SIGNED BY THE MANAG ER. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFULLY CONSIDERED THE SAME ALONGWITH THE ORDER OF THE TAX AUTHORITIES BELOW. WE NOTED THAT THE APPEAL HAS TO BE SIGNED BY THE PERSON WHO IS AUTHORISED TO VERIFY THE RETURN AS PER SECTION 2 ITA NO. 328/PNJ/2013 (ASST. YEAR : 2010 - 11) 140 OF THE INCOM E TAX ACT. THE ASSESSEE, EVEN THOUGH MADE WRITTEN SUBMISSION ALONGWITH THE RESOLUTION AUTHORIZING MR. GAUTAM NIRANJAN KAMATE, MANAGER TO EXECUTE THE APPEAL FORM NO. 36 FOR SUBMISSION TO INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH FOR A.Y. 2010 - 11, BUT THI S RESOLUTION DOES NOT AUTHORIZE HIM TO ACT AS THE PRINCIPAL OFFICER OF THE ASSESSEE. IN VIEW OF THIS FACT, IN OUR OPINION, THE APPEAL FILED BY THE ASSESSEE IS INVALID AND CANNOT BE ADMITTED. WE, THEREFORE, DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE AS NOT BEING ADMITTED WITH THE DIRECTION THAT IF THE ASSESSEE SO CHOSES, HE MAY MOVE MISCELLANEOUS APPLICATION FOR RECALLING THE ORDER AFTER SUBMITTING NECESSARY EVIDENCES THAT THE PERSON WHO HAS SIGNED FORM NO. 36 IS THE PRINCIPAL OFFICER OF THE CO - OPERATIVE SOCIETY. THUS, THIS APPEAL STANDS DISMISSED. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS NOT ADMITTED. 5. ORDER PRONOUNCED IN THE OPEN COURT ON 1 1 .02.2014. S D / - S D / - (D.T.GARASIA) JUDICIAL MEMBER (P.K. BANSAL) ACCOUNTANT MEMBER PLACE : PANAJI / GOA DATED : 1 1 .02.2014 *SSL* COPY TO : (1) APPELLANT (2) RESPONDENT (3) CIT CONCERNED (4) CIT(A) CONCERNED (5) D.R (6) GUARD FILE TRUE COPY, BY ORDER SR. P RIVATE S ECRETARY ITAT, PANAJI, GOA