TMI Blog2019 (10) TMI 1178X X X X Extracts X X X X X X X X Extracts X X X X ..... ments . The deponent does not at all disclose as to when the envelope containing the dasti Notice was ever opened. The ground urged that the Chartered Accountant was suffering from an advanced stage of cataract, and hence was constrained from informing his clients is again not worthy of credence. The dasti Notice was admittedly served on him on 13.12.2018 at his office, which was much prior to his surgery which he states took place on 04.01.2019. Mr. Narayan had sufficient time to inform the Applicant Company of the proceedings, prior to his surgery. Furthermore, Mr. Narayan appeared before the Income Tax Authorities to represent the Applicant Company and its sister concerns on various dates prior to his surgery i.e. on 14.12.2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Place, New Delhi 110066. Thereafter, on 23.01.2019, the registered office was again changed to 1205, Cabine No. 1, 89 Hemkunt Chambers, Nehru Place, New Delhi. 3. The Applicants submit that they learnt of the Judgment dated 05.03.2019 passed by this Court from a news clipping published in the Economic Times on 07.03.2019. Subsequently, the Application for recall was filed on 12.03.2019. 4. The Applicant Company submits that on an inspection of the court record, they learnt that the Affidavit of dasti service filed by the Revenue Department on 19.12.2018, showed an acknowledgment receipt by Mr. Sanjeeva Narayan, the Chartered Accountant of the Applicant Company on 13.12.2018. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Mr. Sanjeev Narayan at his office address, in his capacity as the authorized representative of the Applicant Company, who was holding a Power of Attorney of the Assessee Company for the A.Y. 2009 10. The Power of Attorney appoints all four partners of the firm i.e. Mr. Mohan Lal, Advocate, Mr. Ashwani Kumar, Chartered Accountant, Mr. Sanjeev Narayan, Chartered Accountant and Mr. Surender Kumar, FCA as their Counsel, and authorizes them to represent the Applicant Company at all stages of the proceedings. The Power of Attorney executed by the Applicant Company in favour of Mr. Sanjeev Narayan was placed on record. 9. It was further submitted on behalf of the Revenue that even though Mr. Sanjeev Narayan has stated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 12.11.2018, Office report dated 22.12.2018 indicated that notice was served upon the sole Respondent but none had entered appearance. By order dated 02.01.2019, last opportunity was given to the Respondent and it was indicated that if the Respondent chose not to enter appearance, the matter would be disposed of ex-parte. Even then none has entered appearance. Having gone through the matter, we give one more opportunity to the Respondent to enter appearance and make submissions with respect to the merits of the matter. If the Respondent still chooses not to appear, the matter shall definitely be decided exparte. (emphasis supplied) The Applicant Company remained unrepresented despite service on its a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the principal in one transaction or a series of transactions or to manage the affairs of the principal generally conferring necessary authority upon another person. A deed of power of attorney is executed by the principal in favour of the agent. (emphasis supplied) Mr. Sanjeev Narayan admittedly being the Power of Attorney holder of the Applicant M/s. NRA Iron Steel Pvt. Ltd. for the A.Y. 2009 10 was the agent of the Assesse Company, and hence Notice could be served on him as the agent of the Assessee Company in this case. 13. The ground taken by Mr. Sanjeev Narayan that even though Notice was served on 13.12.2018, he assumed that they were some Income Tax Return Documents ..... X X X X Extracts X X X X X X X X Extracts X X X X
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