Re: Appeal – Wrong jurisdiction – Appeal signed by person not authorised .
Whether a declaration filed u/s 4 be rejected on the ground that the appeal filed against the assessment order was held to be filed before the CIT(A) who had no jurisdiction over the assessee and also that the Form Number 35 was signed by a person not authorised u/s 140 of the Act?
Once again a deserving case that would call for some help and assistance from the authorities for overcoming the jurisdictional issue. The strictest possible view is to permit the benefit of the scheme only to those persons who have a valid appeal pending on the specified date. An appeal filed with the non-jurisdictional CIT(A) maybe held to be non-est. To avoid such a possibility, a clarification is desired; even the regularisation of appeal by transfer to the jurisdictional CIT(A), post the specified date, may not strictly help. The issue of signature of an authorised person may perhaps be regularised and should not pose a serious opposition. Even here it is advisable to seek the clarification to avoid the consequences of subsequent rejection and of non-refund u/s 7.
My reply on specific issue of signing of appeal by a person not authorised to do so. In my opinion in current scenario of e- filing of appeal through DSC , it is apparently not possible as the income tax site take the signature of person authorised by the assessee to sign return, appeal and so on. Thus scenario needs clarification on facts by quietist