The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that when a non-resident company files an appeal before the Tribunal, the appeal memo shall be signed and verified by the same person who is authorized to verify the income tax return through a Power of Attorney from such Company as per section 140(c) of the Income Tax Act, 1961.
The assessee, a UK Company filed an appeal signed by an authorized signatory, Mr. Alan Wells, on its behalf.
According to the provisions of section 253 (6) of the act, appeal to the appellate tribunal shall be filed in the prescribed form and shall be verified in the prescribed manner. According to rule 47 (1) of The Income Tax Rules 1962, the appeal shall be signed by the persons specified in sub-rule 3 of rule 45. According to that sub-rule, the form of appeal shall be verified by the person who is authorized to verify the return of income under section 140 of the act as applicable to the assessee.
Dismissing the appeal, the Tribunal noted that “according to the provisions of section 140(c) of the act, the first proviso says that where the company is not a resident in India, the return may be verified by a person who holds a valid power of attorney from such company to do so. According to page number 225 of the appeal set filed before us, Mr. Alan wells is only authorized to sign and verify the documents for filing of appeal before the coordinate bench. Therefore, it is not clear whether Mr. Alan Wells was holding a valid power of attorney from such a company to verify the return of income of the assessee as provided us 140(c) of the Act or not. As this information is not available on record, we dismiss this appeal in limine.”
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