Case Law Details
Assessee was represented by Shri Subbarayan. The Bench queried Shri Subbarayan as to under what capacity he was appearing on behalf of the assessee. Thereupon, he replied that he was appearing as an authorized representative. He further submitted that he was a retired Deputy Commissioner of Income tax and an authorized representative as defined under sub-section 288(1) of the Act. Quoting clause (v) of sub-section (1) of section 285, Shri Subbarayan submitted that he was a person who had passed the Accountancy Examination recognized by the Central Board of Direct Taxes. Attention was invited to Rule 50 of the Income-tax Rules, 1962 [In short, the Rules] which sets out the Accountancy examinations which were recognized. According to him, Sub-rule (4) of Rule 50, clearly mentioned that the Departmental Examinations conducted by or on behalf of the Central Board of Directed Taxes was one of those examinations which were recognized and he, having passed such an examination, was eligible to appear before this Tribunal as an authorized representative.
Per contra, the ld. D.R. submitted that as per Rule 54 of the Rules, any person who wished to have his name entered as an authorized income tax practitioner in the register, was obliged to apply to the Chief Commissioner within whose area of jurisdiction he was practicing. According to him, Shri Subbarayan was yet to obtain such registration as specified in Rule 55 of the Rules.
By virtue of Sub-rule (4) of Rule 50, departmental examinations conducted by or on behalf of CBDT is recognized for the purpose of clause (v) of sub-section (2) to section 288 of the Act. There is no dispute raised by the ld. D.R. on the claim of Shri Subbarayan that he had passed such departmental examination while in service. Now coming to the contention of the ld. D.R. that every authorized representative, for appearing before this Tribunal had to apply to the Chief Commissioner within whose area of jurisdiction he was practicing, in accordance with Rule 54 of the Rules and obtain a certificate of registration as per Rule 55, we are unable to accept. Rule 54 of the Rules is reproduced as under:
54. (1) Any person who wishes to have his name entered as an authorized income-tax practitioner in the register shall apply to the fChief Commissioner or Commissioner] within whose area of jurisdiction he has been practicing. The application shall be made in Form No. 39 and shall be accompanied by documentary evidence regarding his eligibility for income-tax practice under clause (v) or clause (vi) 2 or clause (via)] or clause (vii) of sub-section (2) of section 288.
(2) The applicant shall also furnish such further information as the fChief Commissioner or Commissioner] may require in connection with the disposal of the application.
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