TMI Blog2023 (10) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... year 2015-16. The assessee has raised following grounds of appeal: 1. Based on the facts and circumstances of the case and in law, the order passed by the Learned Commissioner of Income-tax(appeals) - 38, (hereinafter referred to as Learned CIT(A ) under section 250(6) of the Income-tax Act, 1961 ( the Act ), is bad in law and void ab-initio. 2. Based on the facts and circumstances of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... At the time of hearing no one attended the proceedings. It is seen from the records that there has been no representation on behalf of the assessee since 7.6.2022 despite issue of notices for hearing. No change in address, if any, has also been intimated by the assessee. Therefore, the appeal was taken up for hearing in the absence of the assessee and is being decided on the basis of material ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cument authorizing a representative. For the sake of clarity the relevant Rule 16 is reproduced as under: 16. In any appeal by any assessee, where the memorandum of appeal is signed by his authorized representative, the assessee shall append to the memorandum a document authorizing the representative to appear for him and if the representative is a relative of the assessee, the document shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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