Dhanwan Leasing and Finance Co. Ltd. v. ITO (2024) 205 ITD 259(Indore) (Trib.)

S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Power to recall and to pass any order-Authority letter-Authority to counsel to appear and present before Tribunal-Authority is fullest, unlimited and unrestricted and there is no rider mentioned therein, withdrawal/non-pressing of ground by counsel-Tribunal had accepted withdrawal/non-pressing without authority of counsel is devoid of any merit and is rejected. [S. 254(1)]

In course of appellate proceedings, assessee raised a ground challenging validity of reassessment proceedings.  However, same was dismissed by Tribunal being not pressed by assessee.  Assessee filed  application seeking recall of Tribunal’s order on ground that its Counsel had withdrawn said ground without having any authority to do so. Dismissing the application the Tribunal held that  the  assessee had given authority to his counsel to appear and present assessee before Tribunal. Such authority is  fullest, unlimited and unrestricted and there is no rider mentioned therein. Since assessee had specifically authorized his Counsel to compound matters wherever necessary and withdrawal/non-pressing of ground by Counsel was within power and authority being representative of assessee,  application filed by assessee is  rejected. (AY. 2010-11)

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