TaxTMI 
TaxTMI 
2019 (10) TMI 1178
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....onsequentially, since the Judgment was passed exparte, the Applicants prayed for Recall of the Judgment and a de novo hearing. 2. The Applicants submit that the Court Notices were sent to the earlier registered office address of the Applicant - Company i.e. at 310, 3rd Floor, B-Block, International Trade Tower, Nehru Place, New Delhi. However, on 19.05.2014, the Applicant - Company changed its registered office to 211, Somdutt Chambers II, 9, Bhikaji Cama Place, New Delhi - 110066. Thereafter, on 23.01.2019, the registered office was again changed to 1205, Cabine No. 1, 89 Hemkunt Chambers, Nehru Place, New Delhi. 3. The Applicants submit that they learnt of the Judgment dated 05.03.2019 passed by this Court from a news clipping pu....
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....nt - Company even as on date. 7. This Court vide Order dated 19.08.2019, called for the original record from the Income Tax Appellate Tribunal and the Delhi High Court. In the meanwhile, the Department was granted time to file their objections. 8. The Department in the Counter Affidavit submitted that the dasti Notice was duly served on Mr. Sanjeev Narayan at his office address, in his capacity as the authorized representative of the Applicant - Company, who was holding a Power of Attorney of the Assessee - Company for the A.Y. 2009 - 10. The Power of Attorney appoints all four partners of the firm i.e. Mr. Mohan Lal, Advocate, Mr. Ashwani Kumar, Chartered Accountant, Mr. Sanjeev Narayan, Chartered Accountant and Mr. Surender Kumar....
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....n 18.01.2019, when it was ordered that in case the Applicant - Company chooses not to enter appearance, the matter would be proceeded exparte. The matter was, thereafter, listed on 23.01.2019, when the following Order was passed: "Notice was issued in the matter on 12.11.2018, Office report dated 22.12.2018 indicated that notice was served upon the sole Respondent but none had entered appearance. By order dated 02.01.2019, last opportunity was given to the Respondent and it was indicated that if the Respondent chose not to enter appearance, the matter would be disposed of ex-parte. Even then none has entered appearance. Having gone through the matter, we give one more opportunity to the Respondent to enter appearance and make submi....
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....power of attorney is essentially governed by Chapter X of the Contract Act. By reason of a deed of power of attorney, an agent is formally appointed to act for the principal in one transaction or a series of transactions or to manage the affairs of the principal generally conferring necessary authority upon another person. A deed of power of attorney is executed by the principal in favour of the agent." (emphasis supplied) Mr. Sanjeev Narayan admittedly being the Power of Attorney holder of the Applicant - M/s. NRA Iron & Steel Pvt. Ltd. for the A.Y. 2009 - 10 was the agent of the Assesse - Company, and hence Notice could be served on him as the agent of the Assessee - Company in this case. 13. The ground taken by Mr. Sanjeev....