https://www.taxtmi.com/caselaws?id=444149 The appeal challenging the order of the Commissioner of Income-tax (Appeals) was dismissed due to the absence of representation from the assessee during the hearing. Despite notices being issued, no one attended on behalf of the assessee, and the authorized representative failed to provide the necessary authorization documentation as required by Rule 16 of the Appellate Tribunal Rules, 1963. Consequently, the appeal was dismissed, with the assessee given the opportunity to seek restoration by submitting the required authorization. en-us Wed, 27 Sep 2023 00:00:00 +0530 Tue, 10 Oct 2023 08:30:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444149 The appeal challenging the order of the Commissioner of Income-tax (Appeals) was dismissed due to the absence of representation from the assessee during the hearing. Despite notices being issued, no one attended on behalf of the assessee, and the authorized representative failed to provide the necessary authorization documentation as required by Rule 16 of the Appellate Tribunal Rules, 1963. Consequently, the appeal was dismissed, with the assessee given the opportunity to seek restoration by submitting the required authorization. Case-Laws Income Tax Wed, 27 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444149