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TMI Blog2013 (7) TMI 685X X X X Extracts X X X X X X X X Extracts X X X X ..... ciety. The case was fixed for compliance before the ld. CIT on 13.03.2013. The assessee was also directed to produce the books of account, audit report, bills and vouchers to justify the claim of the assessee society. It is noted in the impugned order that on the date of hearing, Shri S.M. Sinha, advocate appeared before the ld. CIT with whom case was discussed. However, no written submissions, books of account, bills and vouchers and other relevant documents justifying the claim of society was furnished. In the absence of documentary evidences, the genuineness of the activities of the assessee could not be established. The ld. CIT, accordingly rejected the registration application. 3. Initially, the arguments were advanced by Shri S.M. Sinha, Advocate, but later on Shri B.D. Giri, ITP also joined the arguments. Both of them argued that on the date of hearing before the ld. CIT, Gwalior, the books of account, bills and vouchers, audit report and evidences of activities of the assessee were furnished. However, to their surprise and agony, the ld. CIT held that no books of account etc. have been produced before him. The affidavit of Shri S.M. Sinha, Advocate is filed in support of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erred to Rule 49 to 58 of the IT Rules to say that for ITP, there should be registration and certificate issued by the concerned CIT/CCIT, otherwise Shri B.D. Giri, ITP has no right to practice before the Income-tax Authorities or before the Tribunal. 5. We have considered the rival submissions and the material on record. The ld. CIT rejected the application of registration because on the date fixed for hearing, the counsel for assessee Shri S.M. Sinha did not produce any books of account, bills, vouchers and other relevant documents to justify its claim. The counsel for the assessee Shri S.M. Sinha filed his personal affidavit, in which he has affirmed to have produced the books of account and all supporting documents before the ld. CIT on the date of hearing. The same facts are mentioned in the written submission filed by Shri B.D. Giri, ITP as well as in the statement of facts filed in the appeal papers. Considering the submissions of the ld. counsel for the assessee supported by his personal affidavit, we are of the view that the matter requires reconsideration at the level of the ld. CIT. The ld. CIT also apart from the above facts mentioned in the impugned order, has not dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ognized as officers of the court, therefore, they are expected to maintain their status and decorum in the court. They are not expected to sign blank order-sheet as was admitted by Sri S.M. Sinha, Advocate, before ITO (Tech.). Shri S.M. Sinha, Advocate is, therefore, directed not to indulge in any type of malpractice in future otherwise his conduct would have been reported to State Bar Council for taking disciplinary action against him as per law. 7. Section 288 of the IT Act provides appearance by authorized representative and reads as under : Appearance by authorised representative. 288. (1) Any assessee who is entitled or required to attend before any income-tax authority or the Appellate Tribunal in connection with any proceeding under this Act otherwise than when required under section 131 to attend personally for examination on oath or affirmation, may, subject to the other provisions of this section, attend by an authorised representative. (2) For the purposes of this section, "authorised representative" means a person authorised by the assessee in writing to appear on his behalf, being- (i) a person related to the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner] may by order determine in the case of a person referred to in sub-clause (b)*, and for the period during which the insolvency continues in the case of a person referred to in sub-clause (c)*. (5) If any person- (a) who is a legal practitioner or an accountant is found guilty of misconduct in his professional capacity by any authority entitled to institute disciplinary proceedings against him, an order passed by that authority shall have effect in relation to his right to attend before an income-tax authority as it has in relation to his right to practise as a legal practitioner or accountant, as the case may be; (b) who is not a legal practitioner or an accountant, is found guilty of misconduct in connection with any income-tax proceedings by the prescribed authority, the prescribed authority may direct that he shall thenceforth be disqualified to represent an assessee under sub-section (1). (6) Any order or direction under clause (b) of sub-section (4) or clause (b) of sub- section (5) shall be subject to the following conditions, namely :- (a) no such order or direction shall be made in respect o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions conducted by or on behalf of the Central Board of Direct Taxes for Assessing Officers, Class I or Group 'A' Probationers, or for Assessing Officers, Class II or Group 'B', Probationers, or for promotion to the post of Assessing Officers, Class II or Group 'B', as the case may be. (5) The Revenue Audit Examination for Section Officers conducted by the Office of the Comptroller and Auditor General of India. Educational qualifications prescribed. 51. The following educational qualifications are prescribed for the purpose of clause (vi) of sub-section (2) of section 288 :- A degree in Commerce or Law conferred by any of the following Universities:- (I) Indian Universities : Any Indian University incorporated by any law for the time being in force. (II) Rangoon University. (III) English and Welsh Universities : The Universities of Birmingham, Bristol, Cambridge, Durham, Leeds, Liverpool, London, Manchester, Oxford, Reading, Sheffield and Wales. (IV) Scottish Universities : The Universities of Aberdeen, Edinburgh, Glasgow and St. Andrews. (V) Irish Universities : The Universities of Dublin (Trinity College), the Queen's University, Belfast and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fy the fact of the removal to the income-tax authorities subordinate to them) and to the Appellate Tribunal. Cancellation of certificate obtained by misrepresentation. 57. (1) If at any time the 5[Chief Commissioner or Commissioner] is satisfied that the certificate of registration was obtained by misrepresentation as to an essential fact, he shall order the removal of the name of the income-tax practitioner from the register. (2) No order under sub-rule (1) shall be passed unless the authorised income-tax practitioner has been given a reasonable opportunity of being heard in regard to the proposed removal. 9. Shri B.D. Giri, ITP referred to section 288(2)(v) & (vi) of the IT Act and claimed that since he is retired departmental Officer, therefore, without any certificate of registration as ITP can appear before the Income-tax Authorities and the Tribunal. He has also admitted before us that though he is practicing in Gwalior, but he is not registered with the CIT, Gwalior. His claim is totally wrong and his conduct is liable to be impeached. Section 288(2)(v) & (vi) provides the meaning of authorized representative who have passed any accountancy examination recognized by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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