Query on section 146 and 147 of the companies act, 2013

As per Section 146, auditor shall attend the meeting either by himself or through his authorized representative, who shall also be qualified to be an auditor any general meeting. In other words, if the auditor is not able to attend, he can send only such persons who are chartered accountants having a valid certificate of practice ( person eligible to be appointed as auditor). In case, the authorized person is not a person who is eligible to be appointed as auditor, then the auditor contravenes Section 146. However, Section 147(2) dealing with penalty for contravention, mentions about Section 139, 143, 144 and 145 and do not talk about Section 146. However, Section 147(1) prescribes penalty for the company if it contravenes Section 146. Thus the company is liable for the default of the auditors. Why this anomoly In such a case, can the company prevent the authorized person from attending the meeting and inform the MCA ? In the absence of explicit provisions, what action can MCA take against the auditor ?