IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SMT P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER M.A. NO. 41/HYD/2017 (IN ITA NO. 1234/HYD/2016 ASSESSMENT YEAR: 2011-12 ) POLEPALLI SURESH BABU, ALLAGADDA, KURNOOL DT. PAN AQMPP8046R VS. INCOME-TAX OFFICER, WARD 12(3), HYDERABAD (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI T. SATYANARAYANA REVENUE BY : SHRI L. RAMJI RAO DATE OF HEARING : 14 /07/2017 DATE OF PRONOUNCEMENT : 14 /07/2017 O R D E R PER D.S. SUNDER SINGH, A.M.: THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSE E U/S 254(2) OF THE I.T. ACT, ARISES OUT OF THE ORDER OF ITAT B BENCH, HYDERABAD BENCHES, HYDERABAD, IN ITA NO. 1234/HYD/2016 DATED 03/07/2016, DISMISSING THE APPEAL EX-PARTE IN LIMINE FOR NON-PR OSECUTION. 2. ON PERUSAL OF RECORD, WE FIND THAT THE M.A. WAS SIGNED BY MR. T. SATYANARAYANA, AR OF THE ASSESSEE. AS PER RULE 47 OF I.T. RULES, THE FORM OF APPEAL TO BE SIGNED AND VERIFIED BY THE PER SON AUTHORIZED AS SPECIFIED IN SUB-RULE (2) OF RULE 45 OF IT RULES. T HE AUTHORIZED PERSON IS A PERSON, WHO AUTHORIZED TO SIGN THE RETURN OF I NCOME U/S 140 OF IT