2010 (3) TMI 1153 - AT - Income Tax

Summary

Issues involved: Failure to engage authorized counsel, non-appearance of assessee, dismissal of appeals in limini.

The Appellate Tribunal ITAT MUMBAI in the case of assessment years 2000-2001 to 2006-2007, noted that the assessee failed to engage an authorized counsel in a timely manner. Despite being given multiple opportunities, the counsel did not provide proof of authorization in the form of a power of attorney. The Tribunal emphasized the necessity for proper authorization and dismissed the request for adjournment due to the lack of documentation.

Due to the non-appearance of the assessee on the scheduled hearing dates and the absence of an authorized counsel, the Tribunal inferred that the assessee was not interested in pursuing the appeals. Citing a previous case, the Tribunal highlighted that dismissal of appeals in limini due to non-appearance is within its rights. As the assessee had not authorized any counsel and failed to provide proof of authorization, the Tribunal had no choice but to dismiss the appeals in limini.

In conclusion, the Appellate Tribunal ITAT MUMBAI, on 2nd March 2010, dismissed the appeals filed by the assessee for the assessment years 2000-2001 to 2006-2007 due to the failure to engage an authorized counsel and the subsequent non-appearance of the assessee, in accordance with the inherent right of the Tribunal to dismiss appeals in limini under such circumstances.