9911796707
TMI Blog2024 (10) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... s appeal by assessee is directed against the order dated 11.10.2023 of the Commissioner of Income Tax (Appeal), National Faceless Appeal Centre, Delhi for A.Y. 2012-13. The assessee has raised following grounds of appeal: "1. On the facts and in the circumstances of the case and in law, Ld. CIT(A) erred in not accepting the contention of the assessee that the ex-parte assessment order passed wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4) in which he accepted that he is an entry operator and all 11 companies were bogus entries of the companies used for providing various bogus entities /entries to the beneficiaries for commission. Based on the said information the AO reopened the assessment of the assessee by issuing notice u/s 148 on 15.10.2016. The AO proposed to assess the income of Rs.25,00,000/- on account of share capital r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... produce any supporting evidence to the claim of share capital received from tainted entity. 4. At the outset, we find that the appeal memo in form 36 has not been verified in terms of Rule 47(1) of the Income Tax Rules, 1962 which reads as under: 41. (1) An appeal under sub-section (1) or sub-section (2) of section 253 to the Appellate Tribunal shall be made in Form No.36 85[, and where the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Rules 1962. Rule 45(3) prescribes that the form of appeal (Form No.35) shall be verified by the person who is authorized to verify the return of income u/s 140 of the Act as applicable to the assesse. Thus, form no. 35 shall be signed and verified by the person who is authorized to verify the return of income u/s 140 of the Act. Section 140 of Income Tax Act prescribes the person who is autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Rule 45(3) of the Income Tax Rule 1962 and consequently the present appeal of the assesse is not valid appeal. Accordingly the appeal of the assessee is dismissed in limine being not a valid appeal. The assessee is at liberty to file a fresh valid appeal within a period of 30 days from this order. 5. In the result, appeal of the assessee is dismissed. Order pronounced in the open court on 09. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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