Raising of different facts regarding grounds of Appeal
This query is : Resolved
CA AVINASH KAMBAMPATI
(Querist)
02 October 2016
Dear Experts
One of my relative(Layman) filed an appeal before CIT(A) on specified grounds which is mentioned in the the order
u/s143(1) on the suggestion of his tax consultant and the facts of the case are suggested by Tax consultant, but now the appeal is called for 1st hearing and CIT(A) is also confirmed the demand as determined by A.O.
Now the issue is My relative approach me as third party confirmation because I'm recently Qualified CA ,regarding the issue of demand and I studied the facts which are previously mentioned in the appeal is not supporting to the grounds, as per my knowledge I have reasonable facts with supporting provisions and caselaws .
So please suggest me can I change the facts of the case in the hearing and whether there is possibility to change representative Assessed.
CA AVINASH KAMBAMPATI
(Querist)
02 October 2016
*Representative Assessee
CA R SEETHARAMAN
(Expert)
03 October 2016
Yes representative can be changed and fresh facts and case laws supporting can be furnished in the hearing in writing.
06 October 2016
In your query it is not mentioned whether the CIT(A) has passed the order confirming demand of the AO.
If he has not done so, then you can always file fresh statement of facts as suggested by MR Seetharaman.
You can also replace the authorised representative (please note that this is different from representative assesee). In order to do so you will have to file in writing withdrawing the letter of authority provided to him and file this letter with the CIT(A) and also mark a copy to the erstwhile AR.
In case the CIT(A) has already passed the order, you may seek relief before the Tribunal.
If he has not done so, then you can always file fresh statement of facts as suggested by MR Seetharaman.
You can also replace the authorised representative (please note that this is different from representative assesee). In order to do so you will have to file in writing withdrawing the letter of authority provided to him and file this letter with the CIT(A) and also mark a copy to the erstwhile AR.
In case the CIT(A) has already passed the order, you may seek relief before the Tribunal.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Depreciation Chart Companies Act
- GST Audit whether Govt Companies are exempt?
- PTRC Show Cause Notice on Email
- Capital Gail Exemption Certificate
- Accounting treatment of AMC alongwith the purchase of Laptop
- Unable to File TDS Q2 Return – New TRACES Portal Error
- Transfer of Physical Stock Between Two Proprietorship Concerns
- MSME disclosure and disallowance
- EPF ECR NEW RULES Sep 17th 2026
- Not ordinarily resident having partnership income in India and salary in USA is any form to filed be
- GST Treatment of Purchases with GST Paid where Outward Supplies of Manufactured CattleFeed Exempt
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
