BABA SWAMI VYAPAR PVT. LTD.,MUMBAI vs. ITO 12 (1)(3), MUMBAI

ITA 2470/MUM/2019Status: DisposedITAT Mumbai09 August 2019AY 2010-112 pages

AI SummaryRemanded

What did the Tribunal hold?

The tribunal held that the first appellate authority failed to consider the digital signature, which is more authentic than a physical signature. Therefore, the appeal should be adjudicated on its merits.

What were the facts?

The assessee's appeal was dismissed by the first appellate authority on a technical ground that Form No. 35 was not verified by a competent person. However, the form was digitally signed by the director of the company.

What were the issues?

Whether a digitally signed appeal form is sufficient verification, and if the first appellate authority erred in dismissing the appeal on a technicality without considering the digital signature.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, MUMBAI

Before: HON’BLE SHRI MAHAVIR SINGH, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Shri Bhadresh K. Doshi- Ld. AR

For Respondent: Ms. Bharti Singh – Ld. Sr. DR

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.

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