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TMI Blog2020 (12) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... ication in accordance with the law after furnishing a reasonable opportunity of hearing to the assessee. - ITA No. 3761/Mum/19 - - - Dated:- 1-12-2020 - Pramod Kumar, Vice President And Pavan Kumar Gadale, Judicial Member Nitin Furia for the appellant Sunil Deshpande for the respondent ORDER Per Pramod Kumar, VP: 1. By way of this appeal, the assessee appellant has challenged correctness of learned CIT(A) s ex-parte order dated 13.03.2019 in the matter of assessment under section 143(3) of the Income Tax Act, 1961 for the Assessment Year 2014-15. 2. The grievances raised by the appellant in ground no. 1 2 are as follows: 1. Invalid Dismissal of Appeal: a) Hon. CIT (A) vide order dated 13-03-2019 dismi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Asmi Buildcon Private Limited (the appellant). As per Rule 45 of Income Tax Rules, 1962, the Form No.35 was required to be verified by the person who is authorized to verify the return of income under section 140 of t e Act. Rule 45 is reproduced below: 45. (1) An appeal to the Commissioner (Appeals) shall be made in Form No. 35. (2) Form No. 35 shall be furnished in the following manner, namely:- (a) in the case of a person who is required to furnish return of income electronically under sub-rule (3) of rule 12,- (i) by furnishing the form electronically under digital signature, if the return of income is furnished under digital signature; ii) by furnishing the form electronically through electronic verification c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 40. The return under section 115WD or section 139 shall be verified- (c) in the case of a company, by the managing director thereof, or where for any unavoidable reason such managing director is not able to verify the return, or where there is no managing director, by any director thereof: Provided that where the company is not resident in India, the return may be verified by a person who holds a valid power of attorney from such company to do so, which shall be attached to the return : Provided further that,- (a) where the company is being wound up, whether under the orders of a court or otherwise, or where any person has been appointed as the receiver of any assets of the company, the return shall be verified b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground. The assessee had no opportunity whatsoever to explain it s stand or to rectify the alleged mistake. Such a course of action is clearly violative or the principles of natural justice. We, therefore, deem it fit and proper to vacate the impugned ex-parte order, and remit the matter to the file of the CIT(A) for fresh adjudication in accordance with the law after furnishing a reasonable opportunity of hearing to the assessee. Ordered, accordingly. 6. As the ground nos. 1 2 are allowed in the terms indicated above, all other issues raised in appeal are rendered academic and infructuous. These issues do not call for any adjudication at this stage. 7. In the result, appeal is allowed for statistical purposes in the terms indicated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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