Karnail Singh S/o Sh.Manmohan Singh, V. Income Tax Officer,

ITA 831/CHANDI/2014

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 1549 (ITAT-CHANDIGARH)
• Duration Of Justice: 10 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 27-08-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 07-10-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Assessee Lawyers: R R THAKUR
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH,CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS.ANNAPURNA MEHROTRA, ACCOUNTANT MEMBER ITA NO. 831/CHD/2014 ASSESSMENT YEAR: 2009-10 SHRI KARNAIL SINGH VS THE ITO, W/O SHRI MANMOHAN SINGH, UNA (HP). V & PO BHAROLIAN KHURD, TEH & DISTT. UNA (HP). PAN: BITPS3420 (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI R.R.THAKUR RESPONDENT BY : SHRI MANJIT SINGH DATE OF HEARING : 27.08.2015 DATE OF PRONOUNCEMENT : 02.09.2015 O R D E R PER BHAVNESH SAINI,JM THIS APPEAL BY ASSESSEE IS DIRECTED AGAINST THE ORD ER OF LD. CIT(APPEALS) SHIMLA DATED 14.08.2014 FOR ASSESSMENT YEAR 2009-10. 2. IN THIS CASE THE ASSESSING OFFICER PASSED ASSESS MENT ORDER EX-PARTE UNDER SECTION 144 OF THE INCOME TAX ACT DATED 26.12.2011. THE APPEAL WAS FILED BEFORE LD. CIT(APPEALS) CHALLENGING THE ORDER OF THE ASSESSING OFFICER. THE LD. CIT(APPEALS) FROM MEMO OF APPEAL O N FORM NO. 35, NOTED THAT THE APPEAL HAS BEEN FILED IN THE NAME OF SHRI KARNAIL SINGH (ASSESSEE) THROUGH AUTHORIZED REPRESENTATIVE SHRI GABBAR SINGH. THE GROUNDS OF A PPEAL 2 AND VERIFICATION FORM HAS ALSO BEEN SIGNED BY SHRI GABBAR SINGH. THE POWER OF ATTORNEY HAS BEEN SIGNED BY SHR I GABBAR SINGH AUTHORIZING SHRI RAVINDER KUMAR SHARMA , FCA FOR NAVEEN UPADHYAYA & ASSOCIATES, CHARTERED ACCOUNTANTS. HOWEVER, THERE WAS NO POWER OF ATTORN EY FROM SHRI KARNAIL SINGH, ASSESSEE AUTHORIZING SHRI GABBAR SINGH TO SIGN THE MEMORANDUM OF APPEAL AND FURTHER AUTHORIZING SHRI GABBAR SINGH TO ENGAGE COUNSEL IN THE MATTER. THE LD. CIT(APPEALS) ISSUED A DEFECT NOTICE /SHOW CAUSE DEFECTIVE MEMO TO ASSESSEE TO EXPLAIN AS TO W HY THE APPEAL SHOULD NOT BE TREATED AS DEFECTIVE AS THE AS SESSEE HAS NEITHER SIGNED THE APPEAL/VERIFICATION FORM NOR ANY POWER OF ATTORNEY HAS BEEN FILED IN THE NAME OF SHR I GABBAR SINGH. 3. IN RESPONSE TO THE SHOW CAUSE NOTICE/DEFECT MEMO , SHRI GABBAR SINGH SUBMITTED BEFORE LD. CIT(APPEALS) THAT APPEAL PAPERS HAVE BEEN SIGNED BY HIM BUT THE POWER OF ATTORNEY FROM THE ASSESSEE WAS NOT ANNEXED AT THAT TIME BY MISTAKE. THE LD. CIT(APPEALS) HAD DIRECTED TO S UBMIT THE POWER OF ATTORNEY ON BEHALF OF THE ASSESSEE. AS PER DIRECTION OF THE HON'BLE COURT, THE ORIGINAL POWER OF ATTORNEY WAS SENT BY POST IN THE INCOME TAX OFFICE, SOLAN BUT, UN-INTENTIONALLY COPY OF THE SAME COULD NOT BE KEPT IN HIS RECORD. THE ASSESSEE IS RESIDING IN AUSTRAL IA AND HE HAS ASKED HIM TO SEND POWER OF ATTORNEY FOR HAND LING THE INCOME TAX MATTERS AND SOUGHT 25 TO 30 DAYS FOR FILING THE POWER OF ATTORNEY IN THIS REGARD. 3 4. THE LD. CIT(APPEALS) NOTED THAT DESPITE GIVING M ANY DAYS, THE SIGNATORY I.E. SHRI GABBAR SINGH DID NOT FILE ANY VALID POWER OF ATTORNEY TILL DATE. THE LD. CIT(APP EALS), THEREFORE, FOUND THAT SINCE APPEAL HAS BEEN SIGNED BY SHRI GABBAR SINGH WITHOUT VALID POWER OF ATTORNEY FROM T HE ASSESSEE, THEREFORE, APPEAL IS DEFECTIVE AND IS LIA BLE TO BE DISMISSED. THE LD. CIT(APPEALS) ALSO NOTED THAT NO EVIDENCE OF SENDING ANY POWER OF ATTORNEY THROUGH P OST HAS BEEN FILED, THEREFORE, APPEAL OF THE ASSESSEE W AS DISMISSED BEING DEFECTIVE. 5. WE HAVE HEARD LD. REPRESENTATIVES OF BOTH THE PA RTIES AND PERUSED THE FINDINGS OF AUTHORITIES BELOW. THE LD. COUNSEL FOR THE ASSESSEE REITERATED THE SUBMISSIONS MADE BEFORE LD. CIT(APPEALS) AND REFERRED TO PB-4 TO 6 W HICH IS POWER OF ATTORNEY GIVEN BY THE ASSESSEE IN FAVOUR O F SHRI GABBAR SINGH DATED 27.09.2014. THIS POWER OF ATTOR NEY IS BELATED BECAUSE LD. CIT(APPEALS) PASSED THE ORDER O N 14.08.2014, THEREFORE, THIS POWER OF ATTORNEY WILL NOT SERVE ANY PURPOSE. FURTHER, IN THIS POWER OF ATTOR NEY, THE ASSESSEE HAS NOT AUTHORIZED SHRI GABBAR SINGH TO FI LE APPEAL ON HIS BEHALF BEFORE LD. CIT(APPEALS). SINC E SHRI GABBAR SINGH WAS NOT AUTHORIZED TO FILE THE APPEAL ON BEHALF OF THE ASSESSEE AND NO VALID POWER OF ATTORN EY WAS PRODUCED BEFORE LD. CIT(APPEALS) DESPITE GIVING OPPORTUNITY TO CURE THE DEFECT IN THE APPEAL PAPERS , THE LD. CIT(APPEALS) WAS JUSTIFIED IN DISMISSING THE AP PEAL OF THE ASSESSEE. IN THE ABSENCE OF ANY VALID POWER OF ATTORNEY ON RECORD, WE DO NOT FIND ANY ERROR IN THE ORDER 4 OF THE LD. CIT(APPEALS) IN DISMISSING THE APPEAL OF THE ASSESSEE. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. HOWEVER, ASSESSEE IS AT LIBERTY TO FILE PROPER VALI D APPEAL IN ACCORDANCE WITH LAW BEFORE LD. CIT(APPEALS), IF SO ADVISED. 7. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED . ORDER PRONOUNCED IN THE OPEN COURT ON 2 ND SEPTEMBER,2015. SD/- SD/- (ANNAPURNA MEHROTRA) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 2 ND SEPT.,2015. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT,DR ASSISTANT REGISTRAR, ITAT CHANDIGARH