If Authorised representative is empowered by assessee to appear before authorities,every concession was binding on assessee

K. S. Cold Storage Vs ACIT (ITAT Pune)

Conclusion: Once assessee empowers his Authorised represntative to appear before authorities, all of authorised representatives concessions were binding on assessee and there was no need to ignore any concession made by Authorised representative and personally call upon assessee to make concession in every case.

Held: The issue arose for consideration was that notice u/s. 143(2) was not served on the partners of assessee-firm as was the requirement under the law but to the manager of assessee which did not tantamount to a valid service and hence the assessment be quashed. It was held once an assessee empowered his authorised representative to appear before AO or for that purpose, any other appellate court in the income tax proceedings and undertook to ratify his acts, there was no need to ignore any concession made by Authorised representative and personally call upon assessee to make concession in every case. Moreover, authorised representative could not draw our attention towards any decision under the income-tax proceedings in which the concession given by AR was successfully challenged by assessee before the higher court on the ground that such concession by AR was invalid.

FULL TEXT OF THE ITAT JUDGEMENT

These two cross appeals – one by the assessee and other by the Revenue arise out of the order passed by the CIT(A)-1, Nashik on 03-06-2014 in relation to the Assessment Year 2010-11.

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