Seeking information from client for preparation of case-I I - appeal of assessee 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.

Considering time leg between earlier proceeding and current proceeding also information need to be obtained as there can be several developments

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

Expertise and responsibility is shared:

By seeking information from client in a proper and systematic manner, besides better preparation by use of expertise of client on facts and developments and peculiar knowledge he has of his case, responsibility is also shared.

Open channel of communication:

Seeking information and views of client also instill concept of open and two way communication between professional and client and his team. That helps in taking work in a team spirit.

The series:

In this series of articles author wish to write several articles, the first one was about seeking information in case of departmental appeal. This second article is about seeking information from client when an appeal filed by client is to be prepared.

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. The letter and questionnaire need to be modified suitably depending on the law under which appeal is filed and is to be prepared.

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

M/s. …. Assessee,

Dear Mr./Ms.  (Tax Manager)

Your appeal before ITAT for Assessment Year …….

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 you  before ITAT against the order of CIT(A) / CIT /….

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.

GENERAL REQUIREMENT FOR PREPARING APPEAL FILED BY ASSESSEE

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
Any petition for condonation of delay in filing appeal by you.		Yes / no/ NA.
Grounds of appeal and other accompanying documents, if any, to form 36 filed by you.
Any additional grounds of appeal desirable to seek further relief, if any, by assessee.
Whether  revenue has also  filed any appeal in form 36 or Cross Objections (CO in form 36A) against the same order of CIT(A)
Order of CIT (A) appealed against by you.
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, additional claims etc. filed before AO.
Annual Report,
Tax audit report.
Any additional documents, evidences which assessee intend to file and rely.
Other appeals of assessee or revenue in other years involving similar issues,. This may require clubbing of all related appeals.
About grounds of department - for each ground:
Any earlier order of ITAT/ HC/ SC in favor of assessee with present status. Any earlier order of CIT (A) which has attained finality as department did not file appeal. Any earlier order of AO in favor of assessee which has attained finality. Any development on similar issues after CIT (A) passed the order. Or any new information which is relevant to the issue in hand.

Note:

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

Extract from statement of facts, grounds of appeal, written submission, order of CIT (A) and AO about relevant issues may be prepared. Under heading- extract from……. Relevant to appeal before ITAT.

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 (D/R). 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.

Authorization / power of attorney / Vakalatnama etc. if not yet filed/ provided

Regards,

Yours sincerely,

Tax consultant.

Request from readers:

The second article in the series contains some new general points which were not found in my first article in this series. The process of improving and standardization is a continuous process. The readers have varied and rich experience, therefore, by actively participating in discuss this article they can add value to the content for all readers. Besides the name of person who send feedback and help to improve content is also webhosted so his contribution is well recognized.

Therefore, I again request learned readers to send their feed back to improve the procedure and collection of information for better preparation of cases.