Service of ITAT Order on CA – HC on limits of CA representation
In the appeals of the Revenue, the assesses – the petitioner and her husband – were represented by their Chartered Accountant. The husband of the petitioiner was looking after the tax matter. He passed away on 2.4.2016.
ITAT passed the decision on 14.9.2016 against the assessee no.2 Neelam and the Revenue Appeals were allowed.
However, Neelam came to know of the said order in 2024 when she was served with the recovery notice and applied for certified copy of the order. The same was given on 17.4.2024 and thereafter, filed appeals in the High Court. Thus, there was delay of 40 days in filing appeals from the date of receipt of certified copy of the order.
HELD that sub-section (3) of Section 254 of the IT Act requires the ITAT to send a copy of the order to the assessee. There can be no doubt that the assessee can be represented by a Chartered Accountant and may act as authorised representative as per Section 288. However, Rule 35 of the ITAT Rules, 1963, provides that the Tribunal shall cause the order to be communicated to the assessee.
Judgment dated 23.6.2025 of the High Court of Bombay at Goa in Misc. Civil Appliction Nos.491 and 492 of 2024 in Tax Appeal No.2756 of 2024 of Mrs. Neelam Ajit Phatarpekar Vs. The Assistant Commissioner of Income Tax, Panaji with connected matter
