Father Cannot Represent Son Before ITAT – No Right of Appeal: ITAT Delhi

Deepak Garg Vs DCIT (ITAT Delhi) The Delhi Bench of the ITAT recently dismissed four appeals filed in the case of an individual/assessee. The appeals were filed with the verification of father of the assessee, as the assessee has been absconding for the past two years due to matrimonial disputes and his whereabouts are unknown. The father executed a power of attorney to engage a Chartered Accountant and sought to challenge the CIT(A)’s orders. The Department argued that the appeals were not maintainable since the father cannot be considered an “assessee aggrieved” under Section 253 of th...