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P.V.B.RAO, P.L.KANOJIA
GLOBAL TECHNICAL SERVICES (P. ) LTD. – Appellant
Versus
INCOME-TAX OFFICER (NZ) – Respondent
Per Shri P. V.B. Rao, Vice President (NZ) -This is an appeal by an assessee, a Private Ltd. Company, against an order of the Commissioner (Appeals) dismissing the appeal filed by the assessee in limine.
2. The assessee filed an appeal against the order passed by the ITO under section 221(1) of the Income-tax Act, 1961 ('the Act'). The assessee filed the form of appeal in Form No. 35 prescribed under rule 45 of the Income-tax Rules. The form has been signed on behalf of the assessee. The form of verification has also been signed. In between there is state-ment of facts and grounds of appeal. A blank space is provided for signature below the grounds of appeal but that has not been signed on behalf of the assessee. In other words, it remained blank.
The Commissioner (Appeals) having looked to the memo of appeal filed, noticed the absence of signature underneath the heading grounds of appeal'. He thought fit to reject the appeal in limine as not maintainable. In so doing he did not call upon the assessee to show cause. In fact, the Commissioner (Appeals) wrote in his order that it was not necessary to do so. This order of the Commissioner (Appeals) is challenged in appeal before us
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