| Question And Answer | |
|---|---|
| Subject: | Objections to the draft order u/s.144C filed with DRP |
| Category: | Income-Tax |
| Querist: | Moti |
| Answered by: | KSA Legal Chambers |
| Tags: | Dispute Resolution Committee, drp, Form No 35A |
| Date: | August 28, 2023 |
For and on behalf of an NRI, Objections to the Draft Order u/s.144C were filed in Form 35A which was signed by Advocate. Letter of Authority in favour of the Advocate was also submitted simultaneously. The matter is pending with DRP. Recently ITAT Mumbai in the case of Bridge India Fund v/s ACIT ( ITA Nos. 457 & 458/Mum/ 2023 And SA 49 and 50/M/2023) pronounced on 01.08.2023 held that Form 35A has to be signed by the assessee only and Advocate can not sign the Form. Please advise whether we should file Form 35A again signed by the assessee with DRP without waiting for any response from DRP alongwith application for condonation of delay. Or should we wait for a communication/ notice from DRP?
The assessee should file a revised form 35A signed by the competent Authority and pray for condonation of delay . The order of Tribunal is valid in law . Non signing of the appeal memo by the competent person is a curable defects Refer , Manek Sheth ( HUF) v. CIT( 1995) 213 ITR 715 ( Guj)( HC), Add .CIT v. K. Padmalochan Sahu. ( 1974 ) 95 ITR 113( Orissa )( HC)
THANK YOU .