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    <description>The appeal before ITAT DELHI was dismissed due to procedural non-compliance regarding verification of the appeal by the authorized signatory. The Tribunal emphasized adherence to prescribed verification procedures for maintaining the validity of the appeal process. The appellant&#039;s challenges regarding the assessment order, jurisdiction of the DRP, and income assessment were not addressed on their merits due to the dismissal based on lack of proper authorization for filing the appeal. The Tribunal granted the appellant the opportunity to rectify the deficiency by submitting valid authorization for signing the appeal form.</description>
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      <description>The appeal before ITAT DELHI was dismissed due to procedural non-compliance regarding verification of the appeal by the authorized signatory. The Tribunal emphasized adherence to prescribed verification procedures for maintaining the validity of the appeal process. The appellant&#039;s challenges regarding the assessment order, jurisdiction of the DRP, and income assessment were not addressed on their merits due to the dismissal based on lack of proper authorization for filing the appeal. The Tribunal granted the appellant the opportunity to rectify the deficiency by submitting valid authorization for signing the appeal form.</description>
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