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TMI Blog1984 (3) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... -1-1982. Here it will be necessary to point out that these appeal memos were signed by Shri H.C. Parikh, Advocate, for and on behalf of the assessee-firm. This was followed by another set of appeal memos signed by a partner of the assessee-firm filed on 29-1-1982 against the assessment order and on 1-2-1982 against the order under section 184(7) of the Income-tax Act, 1961 ('the Act'). The AAC, however, held that the appeals were defective and incompetent. The appeals were, therefore, not entertained and were dismissed in limine. The assessee is aggrieved and has, therefore, come up in the present appeals before me. 3. The assessee's learned counsel, Shri Bagde, cited before me two rulings, one of the Hon'ble Madras High Court in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls and dispose them of on merits. 4. On the other hand, the learned departmental representative, Shri Tuli, referred to note the prescribed form of appeal to the AAC (Form No. 35) and rule 45(2) of the Income-tax Rule, 1962 ('the Rules') wherein it has been clearly laid down that the form of appeal, the grounds of appeal, as well as the form of verification appended thereto shall be signed in the case of a firm by the managing partner thereof or by any other partner who was not a minor. Proceeding further, Shri Tuli sought to draw distinction between an appeal filed to the AAC and an appeal filed to the Tribunal and argued that what applies to the appeal to the Tribunal does not necessarily apply to the appeal filed before the AAC. Refere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed further, i.e., in other words, he had no alternative but to reject the appeal in limine. Shri Tuli also referred to the ruling of the Hon'ble Calcutta High Court in the case of New India Construction Co. v. CIT [1979] 120 ITR 763, where their Lordships laid down that if a memorandum of appeal was not accompanied by the copies of the order appealed against and the order of the ITO and there was no application to the Tribunal to exercise its discretion for dispensing with the requirement of filing of the copies of the orders, the appeal could be dismissed in limine. Summing up, Shri Tuli vehemently argued before me that both the appeals under consideration here were incompetent and invalid and were rightly dismissed by the AAC in limine. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resentative were followed by the amended memorandum of appeal, which were signed by the partner, i.e., in other words, the defect in the original appeal memos not being signed by the prescribed person was rectified in the amended memorandum of appeal. There is, therefore, no question of the AAC calling upon the assessee to rectify the mistake in the memorandum of appeal. The ruling of the Hon'ble Patna High Court in the case of Damodar Prasad will, therefore, have no application to the facts of the present case. In the case of Special Manager, Court of Wards, there is a specific finding by their Lordships that the Special Manager tried to get the delay condoned on a ground which was obviously false and in these circumstances it must be held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of appeal and the form of verification appended thereto should be signed by the prescribed person as specified in rule 45(2) and cannot be signed by an authorised representative. I cannot, therefore, agree with the assessee's learned counsel, Shri Bagde, that the appeals filed under the signatures of the assessee's authorised representative were valid and ought to have been entertained. There is, however, another issue in the present appeals, i.e., that these prescribed forms of appeal, the verification appended thereto and the grounds of appeal even though originally signed by the assessee's the then authorised representative, Shri H.C. Parikh, were followed by amended forms of appeal, etc., which were signed by the partner. The issue, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law was administered and justice reached and that procedure would be strangely departing from its proper office when in place of facilitating, it was permitted to obstruct and even extinguish legal rights and was, thus, made to govern where it ought to subserve. This was followed by their Lordships of the Hon'ble Patna High Court in the case of Gouri Kumari Devi and their Lordships of the Hon'ble Punjab High Court in the case of Gian Chand Vir Bhan v. CIT [1960] 39 ITR 414. The Hon'ble Supreme Court in the case of CIT v. Calcutta Discount Co. Ltd. [1973] 91 ITR 8 laid down that it is the duty of the appellate authorities to deal with the substance of the matter without being unduly influenced by procedural technicalities, no specific formu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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