9911796707
TMI Blog2005 (11) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... orised Representative or the Departmental Representative can file Miscellaneous Petition or not, we have to refer to ITAT Rules. The procedure for filing of applications under section 254(2) is provided in Rule 34A of Appellate Tribunal Rules, 1963 (hereinafter called as the "Tribunal Rules"). The relevant sub-rule (2) to Rule 34A of Tribunal Rules, 1963 provides for filing the applications which reads as under:- "Procedure for dealing with applications under section 254(2). (2) Every application made under sub-rule (1) shall be in triplicate and the procedure for filing of appeals in these rules will apply mutatis mutandis to such applications." 3. It is seen from the above that the procedure for filing of applications is at par with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue is signed by the Senior Authorised Representative and not by the Assessing Officer, in view of the above provisions laid down by the Legislature, whether this Miscellaneous Petition of the revenue is maintainable? We have to go through the case law cited by both the sides. The learned D.R. relied on the judgment of Hon'ble jurisdictional High Court in the case of P. Kuttikrishna Nair v. ITAT [1958] 34 ITR 540 (Mad.) and argued that the Tribunal can consider the Miscellaneous Petition suo motu and the Tribunal, in exercise of its own powers, can verify the mistake whether pointed out by the D.R. or on its own. We have gone through the case law relied on by the learned D.R. and seen that this decision of the Hon'ble jurisdictional Hig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stake it may have made. But the Tribunal is not bound to act on any representation made to it unless the representation is that of the assessee. The assessee has a right just like anyone else to draw the attention of the Tribunal to a mistake it may have made but he has a further right to insist that the Tribunal shall examine the representation he has made. In this respect the authorised representative stands in the same position as an outsider. He has got a right to draw the attention of the Tribunal to any mistake it might have made, but the Tribunal may, if it thinks fit, ignore the representation." 8. Even in the present Act, i.e., Income-tax Act, 1961 the provisions of section 254(2) provides for filing of rectification application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1, the provision is very clear that if mistake is brought to the notice of the Tribunal by the assessee or the Assessing Officer, the same can be rectified, subject to the provisions of Law. 10. The only interested persons in the result can draw the attention of the Tribunal to a mistake it has made and the Tribunal has to act on representation made to it by the assessee or by the Department i.e., through Assessing Officer only who is party to the appeal. The assessee or the Assessing Officer has a right just like a party to draw the attention of the Tribunal to a mistake it might have made but they have a further right to insist that the Tribunal shall examine the representation they have made. 11. In regard to this and in view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Appellate Tribunal against such an order." 13. The common law of signatures is covered by the dictum qui facit per alium facit per se. This dictum means that a person can do himself what can equally be done by his authorised agent. It is very well-settled that unless there is a specific provision of law requiring the signatures and verification of assessee the signature, etc., may be validly affixed by the constituted attorney; but as far as appeal to Appellate Tribunal is concerned, the same is governed by section 253(6) and Miscellaneous Petitions are governed by section 254(2) of the Income-tax Act. The appeal to the Tribunal is filed in Form No. 36 which states that the appeal is to be signed and verified by the assessee or the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
