9911796707
TMI Blog2019 (10) TMI 1178X X X X Extracts X X X X X X X X Extracts X X X X ..... rayed 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 published in the Economic Times on 07.03.2019. Subsequently, the Application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led 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, FCA as their Counsel, and authorizes them to represent the Applicant - Company ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 submissions with respect to the merits of the matter. If the Respondent still chooses not to appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Narayan that even though Notice was served on 13.12.2018, he assumed that they were "some Income Tax Return Documents" lacks credibility. It is d ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
