Seeking information from client for preparation of case- I - Departmental appeal before ITAT

[C.A. DEV KUMAR KOTHARI]

Seeking information from client for preparation of case:

For preparation of any case to be represented by a professional before any authority or court, the professional person need complete relevant information. The client , his executives, other consultants who represented the client on similar matters in other years or before other authorities are the best persons who can provide these details and information. Even in case of regular clients, lot of information may not be available with tax consultant and the information is required to be obtained.

When any case comes on casual basis, it becomes more important to collect information from client for better preparation of the case.

The series:

In this series of articles author wish to write several articles, the first one being about seeking information in case of departmental appeal.

Relevant provisions:

The articles in this series will contain only guiding material and information. While preparing list of information sought, the consultant need to see relevant provisions, and seek necessary additional information. Some information included in the list may not be relevant, in that case the client can be asked to write not applicable NA.

Draft letter to assessee / tax payer when information and documents are sought to prepare case to contest IT appeal of department before ITAT 

M/s. …. Assessee,

Dear Mr./Ms. (Tax manager)

Please refer to discussion we had. I append below preliminary requirement of documents and information for preparation of paper book, written submission, relevant certificate etc. to prepare for proper and effective representation of assessee before ITAT to contest the appeal filed by revenue before ITAT.

Besides a physical file please send me documents by email or CD/ pen drive in soft form, as far as possible.

Complete physical file may be sent with flags on relevant documents and highlights for a review.

ITAT- DEPARTMENTAL APPEAL- GENERAL REQUIREMENT FOR PREPARING APPEAL

The following documents are required for review of matter and preparation of appeal:

Description	To be sent by client ref. of particular page nos.	Remarks of client	My Remarks
Notice of appeal filed by department / revenue and form no. 36 filed by department.		Received by client on	Check whether appeal is filed within time of 60 days from the receipt of order of CIT(A) by concerned CCIT/ CIT. DELAY BY…. DAYS
Any petition for condonation of delay in filing appeal by department/ revenue.		yes/ no/ NA.
Grounds of appeal of Department/ revenue and other accompanying documents, if any, to form 36 filed by department.
Whether assessee has filed any appeal against the same order of CIT(A)
Whether, any Cross Objections (CO in form 36A)) have been filed by assessee? If not, is there any reason or ground to file appeal by way of CO?
Grounds of appeal in assesses appeal , CO filed/ to be filed to seek further relief, if any, by assessee.
Order of CIT(A) appealed against by department/ revenue.
Statement of facts and grounds of appeal before CIT(A).
Assessment order from which appeal before CIT(A) arose and connected orders, if any e.g. original assessment order, revision notice, revision order, set aside orders etc, if any.
Written submissions and documents filed before CIT(A) on relevant issues.
Written submission and documents filed before AO on relevant issues.
Computation of income, revised computation of income etc. filed before AO.
Annual Report,
Tax audit report.
Any additional documents, evidences which assessee intend to file and rely.
About grounds of department - for each ground:
A. Any earlier order of ITAT/ HC/ SC in favor of assessee with present status. B. Any earlier order of CIT(A) which has attained finality as department did not file appeal. C. Any earlier order of AO in favor of assessee which has attained finality

Note:

The documents/ sheets, relevant paragraphs, matters relevant to the appeal to be represented may be highlighted/ flagged.

A brief note / summary may be provided.

Please provide all documents and details and information as early as possible.

Two copies of Paper Book need to be filed in ITAT and one copy in office of Departmental Representative at ITAT. These should be filed  at least fifteen days before date of hearing, so that documents are placed in respective records by concerned authorities and D/R also get sufficient time to prepare the case.

Regards,

Yours sincerely,

Tax consultant.

Request from readers:

Readers are requested to send their feed back to improve the procedure and collection of information for better preparation of cases.