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2023 (10) TMI 372 - ITAT DELHIValidity of appeal as instituted by AR [authorized representative] on behalf of the appellant - no document has been filed along with the appeal memo demonstrating the authorization by the assessee to the Authorized Representative - HELD THAT:- We find that the present appeal has been instituted on behalf of the assessee by one Shri Saurabh Jain, who has signed Form no. 36 under the designation of Financial Controller. However, no letter of authorization by the assessee company authorizing Shri Saurabh Jain to file the present appeal is enclosed along with the appeal memo. As Rule 16 of the Appellate Tribunal Rules, 1963 mandates filing of an document authorizing a representative, therefore, in the absence of such authorization the present appeal is dismissed. Assessee would be at liberty to seek restoration of appeal and submit the latter of authorization which authorized Shri Saurabh Jain for signing the appeal memo on behalf of the assessee company. Assessee appeal dismissed.
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