S. 144C : Reference to dispute resolution panel-Procedure for filing objections-Natural justice-Form No 35A signed by the Advocate-Authorised Representative is not entitle to verify and sig the Form No 35A-Dismissal of objection by DRP without giving an opportunity to rectify the defects is violation of principle of natural justice – The Tribunal directed the Assessee to file objections before LD DRP within 30 days from the date of receipt of this order duly verified in accordance with law and directed the DRP to decide the objection in accordance with the law. [S. 2(7), 2(31), R. 2(vi), 4(1), 5, 7, 9, Form No 35A]
Form No 35A was signed by an Advocate, Authority based on which the learned advocate verified form number 35A was not produced before the DRP. The DRP dismissed the objection signed by the Advocate without giving any opportunity to the eligible assessee. On appeal the Tribunal held the advocate who signed the form is neither an ’assessee’ nor an agent, therefore, verification of form number 35A made by the advocate being an authorized representative of the assessee is not proper verification and no fault can be found with the directions of the ld DRP holding that the objection are not maintainable. The Tribunal also held that the DRP should have confronted the fact that Form number 35A is not properly verified. Dismissal of objection without giving an opportunity to rectify the defects violates the principles of the natural justice. Accordingly, the Tribunal directed the Assessee to file objections before LD DRP within 30 days from the date of receipt of this order duly verified in accordance with law and directed the DRP to decide the objection in accordance with the law. (ITA Nos. 457 & 458/Mum/2023 and SA 49 and 50/M/2023 dt. 1-8-2023) (AY 2014-15 & 2015-16).
Bridge India Fund, New Delhi v. ACIT (Mum.)(Trib.) www.itatonline.org
[Coram : Hon’ble Shri Prashant Maharishi, AM and Hon’ble Shri Rahul Chaudhary, JM]