| Question And Answer | |
|---|---|
| Subject: | Change of Appellant name, Appeal , secretary |
| Category: | Income-Tax |
| Querist: | Jayan |
| Answered by: | Mrs.Prem Lata Bansal |
| Tags: | appeal, appeal before first appellate authority, change of name, change of secretary |
| Date: | September 28, 2024 |
When I was the Secretary of a Cooperative society, I filed an appeal at CIT against an order issued by IT department for paying a penalty of 2.45Cr against non filing of IT return. Appeal is pending.
Now I resigned from the post of Secretary and new person assumed the charge of Secretary.
My question is that how can I change the name in appeal as I resigned from the post of Secretary who is responsible for legal proceedings.
As per the provisions of Rule 45 r/w section 140 and 249(1) of the Income Tax Act, appeal has to be made in Form No.35 and to be verified by the Principal Officer / Authorized Signatory.
The cooperative society through its present Secretary can write a letter to the CIT(A) informing that the former Secretary who had filed the appeal has resigned and the new Secretary has joined the society. His mobile no and Email Id can be informed to CIT(A). In any case, appellant is the cooperative society but being non-juridical person has to file the appeal through its Secretary. A simple letter written to the CIT(A) informing the facts would suffice.