Please Help: Income tax Appeal
Posted Date : 28-Dec-2011 , 12:28:16 pm | Posted By Manoj Soni
Qualifications for Appearing before any IT Appellate Authority
Category : Income Tax | Answers : 1 | Comments : 2 | Hits : 361
Answers
Answer By: Ashish Karundia
Dear Manoj,
Please note that an assessee either himself or through his authorized representative appear before ITAT. Rule 2(ii)(a) of THE INCOME-TAX (APPELLATE TRIBUNAL) RULES, 1963 defines 'Authorized Representative' as a person duly authorized by the assessee under section 288 to attend before the Tribunal. Further, Section 288 (2) of the Income Tax Act, 1961 defines as to who can be 'Authorized Representative'. Please click on the following link to know the qualifications required to appear before an ITAT(http://incometaxindiapr.gov.in/incometaxindiacr/contents/DTL2011/section288.htm.
Hope the above suffice.
Please note that an assessee either himself or through his authorized representative appear before ITAT. Rule 2(ii)(a) of THE INCOME-TAX (APPELLATE TRIBUNAL) RULES, 1963 defines 'Authorized Representative' as a person duly authorized by the assessee under section 288 to attend before the Tribunal. Further, Section 288 (2) of the Income Tax Act, 1961 defines as to who can be 'Authorized Representative'. Please click on the following link to know the qualifications required to appear before an ITAT(http://incometaxindiapr.gov.in/incometaxindiacr/contents/DTL2011/section288.htm.
Hope the above suffice.
Comments
CA Vinod Kumar
28-Dec-2011 , 09:16:04 pmAfter Analyses of section 253(1) of Income Tax Act,1961,Any Assesse may appear before the ITAT to represent his case. So it should not be Chartered Accountant or Tax Advocate. Thanks
Siddharth Bumb
31-Dec-2011 , 03:54:45 amyes totally agreed with Ashish sir... thank u