2023 (10) TMI 372

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....orty, CIT(DR) ORDER PER KUL BHARAT, JM: This appeal, by the assessee, is directed against the order of the learned Commissioner of Income-tax (Appeals)-38, New Delhi, dated 28.06.2019, pertaining to the assessment year 2015-16. The assessee has raised following grounds of appeal: "1. Based on the facts and circumstances of the case and in law, the order passed by the Learned Comm....

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....welfare fund for Rs 7,680 5. Based on the facts and circumstances of the case and in law, the learned CIT(A) has erred in treating the amount of Rs 22,46,36,307 incurred on advertisement expenditure as being capital in nature." 2. At the time of hearing no one attended the proceedings. It is seen from the records that there has been no representation on behalf of the assessee since 7.6....

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....roller. However, no letter of authorization by the assessee company authorizing Shri Saurabh Jain to file the present appeal is enclosed along with the appeal memo. 4.1 Rule 16 of the Appellate Tribunal Rules, 1963 mandates filing of an document authorizing a representative. For the sake of clarity the relevant Rule 16 is reproduced as under: "16. In any appeal by any assessee, where t....