Appeal Cannot Be Dismissed as Assessee Was Not Allowed to Establish That Signatory Was Authorized to Sign the Appeal Memo | HC

Case Details: SBI General Insurance Company Ltd. v. Union of India - [2024] 168 taxmann.com 278 (Bombay)

Judiciary and Counsel Details

• M.S. Sonak & Jitendra Jain, JJ.
• Prasad Paranjape & Lumiere Law Partner, for the Petitioner. 
• Ms Jaymala Ostwal & Sangeeta Yadav, for the Respondent.

Facts of the Case

In the present case, the petitioner challenged the Order-in-Appeal by which petitioner’s appeal before the Commissioner (Appeals) was dismissed on the ground that the authorised signatory of the petitioner did not sign the same. The Commissioner (Appeals) reasoned that since no proof, such as a board resolution, was produced, it could not accept the appeal instituted by the authorised signatory.

High Court Held

The Honorable High Court noted that the proper material had been produced to show that the signatory on the appeal memo was indeed authorised to sign the same. The Court also noted that the Appellate Authorities adopted such shortcuts and dismissing appeals, even without allowing appellants to either establish that the signatory was authorised to sign appeal memo or to place on record resolutions authorising such signatory with necessary powers, which violates principles of natural justice. Therefore, it was held that the impugned order was liable to be set aside.

List of Cases Reviewed

• Reliance General Insurance Company Ltd. v. Union of India [2024] 167 taxmann.com 408 (Bombay), followed.