Appeal to cit

This query is : Resolved

CA.Kaoshlandra Pandey (Querist)
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25 February 2013 A assessment order u/s 143 (3)+ Demand order u/s 156 is issued on assessee.

The addition which AO has made was a fault of Tax consultant and assessee was not aware of this.

Can mistake of tax consultant be a ground of appeal before CIT (A).

Is there any case law similar or identical to this case?

Kindly rply

Regards
Kaoshlandra
ca.k.pandey@gmail.com

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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25 February 2013 Mistake of tax consultant certainly cannot be raised as a ground of appeal before CIT(A). However, ground of appeal can be raised against the addition made by the AO. Ultimately appeal to CIT(A) lies against order of the AO and not against consultant.

CA.Kaoshlandra Pandey

CA.Kaoshlandra Pandey (Querist)
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25 February 2013 HOW CAN I WIN THIS CASE??

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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25 February 2013 Even if it was fault of tax consultant you cannot plead and win before CIT(A)merely on this argument
Make your case strong on merits as well as legally and if there is any vital information/document/evidence in respect of the addition made which could not be presented to the AO during assessment due to fault of tax consultant, you may make out a case for submitting additional evidence u/r 46A of income tax rules.

CA.Kaoshlandra Pandey

CA.Kaoshlandra Pandey (Querist)
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25 February 2013 can i present that Tax Consultant before CIT (a)?

He will accept his mistake..

will it be accepted?

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