28 June 2013
Dear experts, My client is served with a notice from the Addl Director Income tax for producing books of accounts from 2008 till 2013, and return of income from 2010-2013. As a mattter of fact my client sucessfully contested the last elections and now is a MLA. The concerned officer is not ready to give adjournment, nor grant sufficient time for appearing before him, he has asked in his notice to appear before him on 25th june 2013, and without any information we are not in a position to appear before him as the client is out of town on a tour. Kindly advise as what has to be done, and can we send a registered post of an adjourmnment letter since they are not accepting ? or does the ADIT have the powers to reject the adjournment ? what is the other way out? please advise.
04 August 2024
Dealing with a notice from the Additional Director of Income Tax (ADIT) requires careful handling, especially when the taxpayer is unable to appear on the specified date. Here’s how to address the situation:
### Steps to Take:
1. **Request for Adjournment in Writing:** - **Formal Request**: Send a formal request for adjournment in writing to the ADIT. Ensure this request is detailed and explains the reasons for the inability to appear on the scheduled date. Mention that your client is out of town and provide any relevant supporting documents. - **Mode of Dispatch**: Send the request via registered post with acknowledgment due (AD), or through any other verifiable mode such as courier with proof of delivery, or even through email if that is an acceptable mode of communication in the jurisdiction. Keep a copy of the request and the acknowledgment of receipt.
2. **Document Everything:** - **Evidence of Attempt**: Document all attempts made to seek adjournment, including copies of letters sent, emails, and proofs of dispatch and receipt. This documentation may be useful if there is a dispute regarding the request for adjournment.
3. **Contact the ADIT Office:** - **Follow-Up**: Contact the ADIT office to confirm receipt of your adjournment request. Request a new date for appearance and confirm whether the original notice date will be considered as a default if you cannot appear.
4. **Legal Representation:** - **Professional Advice**: Consult a tax professional or legal advisor. They can provide specific guidance based on the particulars of the case and ensure that all procedural requirements are met.
5. **Alternate Representation:** - **Authorized Representative**: If possible, appoint someone else (such as another authorized representative or tax consultant) to attend the meeting on your client’s behalf. Provide a power of attorney or authorization letter allowing them to represent your client.
6. **Assess Powers of ADIT:** - **Powers to Reject Adjournment**: The ADIT has discretion over adjournment requests, but reasonable requests should be considered. If the adjournment is not granted and you cannot appear, ensure that you’ve made a proper request and documented your efforts to comply with the notice.
### Handling Non-Acceptance of Adjournment:
- **Registered Post**: Sending the adjournment request via registered post provides proof of delivery and is often an accepted mode for formal communication. - **Email**: If the department accepts electronic communication, sending the request via email and obtaining a confirmation receipt could also be effective.
### In Case of No Adjournment:
If the ADIT does not grant the adjournment and you cannot appear, ensure that: - **Documentation is Submitted**: If allowed, submit the required documents and information by the specified date, even if it's done remotely or through an authorized representative. - **Review Consequences**: Understand the potential consequences of missing the appearance, such as adverse assumptions or penalties, and discuss these with a tax professional.
### Conclusion
In summary, formally request an adjournment, document all communication, and consult with a tax professional to ensure proper handling of the situation. Ensure that your client’s absence is well-documented and communicated to the ADIT to avoid complications.
CAclubindia
