2022 (6) TMI 1344

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.... ORDER Per George Mathan, JM: This miscellaneous application is filed by the assessee against the order of the Tribunal in ITA No.128/CTK/2019, dated 10.05.2021. 2. Ld. AR submitted that the Tribunal in its order in para 3 mentioned that the assessee did not press the grounds No.2 & 3 of the assessee's appeal and consequently dismissed the same as not pressed. 3. Ld. AR has placed before us ....

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....representative. The Vakalatnama in case of the AR was verified. The said Vakalatnama does not give any power to the authorised representative to withdraw the appeal. This being so, as the director of the assessee company has specifically filed an affidavit that he has not authorised to withdrawal of the grounds as also the fact that he was present to the court and the grounds were not withdrawn as....