ONE MOBIKWIK SYSTEMS PRIVATE LIMITED,GURGAON vs. ADDI. CIT SPECIAL RANGE- 7, NEW DELHI
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Income Tax Appellate Tribunal, DELHI BENCH “E” NEW DELHI
Before: SHRI KUL BHARAT & SHRI M. BALAGANESH
PER KUL BHARAT, JM:
This appeal, by the assessee, is directed against the order of the learned
Commissioner of Income-tax (Appeals)-38, New Delhi, dated 28.06.2019,
2 ITA No. 7550/del/2019 pertaining to the assessment 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 the case and in law, the learned CIT(A) has erred in treating the amount pertaining to M/s Arcelons Consulting as credit written off forRs 99,011. 3. Based on the facts and circumstances of the case and in law, the learned CIT(A) has erred in treating the difference in reconciliation in balances of advances from customers as per books and as per its own MIS as an addition to total income for Rs 1,71,01,136. 4. Based on the facts and circumstances of the case and in law, the learned CIT(A) has erred in disallowing the amount paid towards labour welfare fund for Rs 7,680 5. Based on the facts and circumstances of the case and in law, the learned CIT(A) has erred in treating the amount of Rs 22,46,36,307 incurred on advertisement expenditure as being capital in nature.”
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 available on record.
3 ITA No. 7550/del/2019 3. At the outset learned DR pointed out that the present appeal has been
instituted by the authorized representative on behalf of the appellant. However, no
document has been filed along with the appeal memo demonstrating the
authorization by the assessee to the Authorized Representative.
We have heard learned DR and perused the material available on record. 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.
4.1 Rule 16 of the Appellate Tribunal Rules, 1963 mandates filing of an
document 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 state what his relationship is with the assessee, or if he is a person regularly employed by the assessee, the document shall state the capacity in which he is at the time employed.”
4 ITA No. 7550/del/2019 4.2 Therefore, in the absence of such authorization the present appeal is dismissed. The 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.
In the result, assessee’s appeal stands dismissed.
Order pronounced in open court on 27th September, 2023.
Sd/- Sd/- (M. BALAGANESH) (KUL BHARAT) ACCOUNTANT MEMBER JUDICIAL MEMBER *MP* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI
