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Income Tax Appellate Tribunal, “B” BENCH, MUMBAI
Before: HON’BLE SHRI MAHAVIR SINGH, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
O R D E R Manoj Kumar Aggarwal (Accountant Member): - 1. In the captioned appeal, the assessee is primarily aggrieved by the fact that the Ld. first appellate authority has dismissed the appeal on technical ground in view of the fact that Form No. 35 was not verified by the competent person in spite of the fact that the said form, in fact, was digitally signed by the director of the company.