Case Law Details
Case Name : M/s K.G.N.M.M.W. Educational research & Analysis Society Vs ITO (ITAT Jaipur)
Related Assessment Year :
Courts :
All ITAT ITAT Jaipur
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Affidavit and cavalier conduct of CA in respect of delayed Filing of Clients Appeal – ITAT raises serious questions on professional competence and work ethics of CA
The learned counsel for the assessee contends that the concerned Chartered Accountant has admitted that the impugned orders of CIT(A) were handed over to him by the assessee in the first week of April, 2011 for filing the appeals before ITAT. Thereafter, he proceeded to Nagaur for SBBJ bank’s audit and on return, filing of assessee’s appeals skipped from his mind. This fact revived in his memory when the assessee bro...
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Agree with Shri S Subramanian, the ITAT should not follow one standard for the appellants and another for the Department.
Department should first take care of its corrupt officers and workers & then point out at others. The departments are a shame, always waiting for an opportunity to find a scapegoat.
I request Tax guru editorial team to give the hedading properly as Heading of Artical i.e “ITAT raises serious questions on professional competence and work ethics of CA” is not correct as in the Hon’ble ITAT order mention specific about Shri Kausal not about all CAs professional.
Quoting the lines from above article only “The affidavit and cavalier conduct of Shri Kaushal Agarwal, C.A. raises serious questions on his professional competence and work ethics in giving such an affidavit…..”.
While appreciating the observations of the ITAT, ist is to be noted that the dalay on the part of the Department even of some years in filing appeals citing work pressure gets condoned.The ITAT should not follow one standard for the appellants and another for the Department. Our sympathies are with the assessee in this case.
how can any one accept the professional competence of CA?
advocates tell their clients do not unnecessarily delay, without sufficient causes, else you dear client would lose the matter, simply do not over rely on condonation of delays, true clients might get angry but advocate has no way but has to say facts…after all law is a man made proposition that means no God came on earth and said this shall be the law, but men alone make the laws and that law one needs to closely follow, after all law is a kind of contractual liability imposed on any one…so advocates never say ‘in the name of truth’ but only use just grounds of facts…so no pleading says ‘truth’ but just facts of a case!
sorry CAs!