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TMI BlogITAT REVISED FORM 36 OR FORM 36A IN CAS EOF CHANGE IN ADDRESS - Tribunal practice supportX X X X Extracts X X X X X X X X Extracts X X X X ..... ITAT REVISED FORM 36 OR FORM 36A IN CAS EOF CHANGE IN ADDRESS - Tribunal practice support - By: - C.A. DEV KUMAR KOTHARI - Income Tax - Dated:- 15-4-2011 - - Appeal before ITAT: Appeal before ITAT can be either appeal originally filed by the appellant (Assessee of the AO) in form no. 36 or by way of Cross Objections (CO), when a party (Assessee or the AO) has filed appeal before ITAT, the other party can file appeal by way of CO in form no. 36A . The forms contain basic information including address of appellant and respondent. Change in address: As per practice prevalent, in case of change of address we used to file a letter requesting to record change in address for all future communication, service of notice , order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s etc. On a proper request being made, the Registry office of ITAT used to record the new/ changed address on the cover of file and other relevant registers. Revised form 36 or 36A: A better way for recording changes in address was suggested by Bombay High Court in case of Jagjivandas Nandlal vs. ITAT 236 CTR 274. Wherein the Bombay High Court requested the President of the Tribunal to consider make it compulsory for assesses to amend Form 36 for change of address instead of merely intimating vide letter. Following the same learned President of ITAT has issued ITAT Practice note on change of address whish reads as follows (with highlights added by author): Sub: Change in address of the parties to the appeal before the ITAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filing of a revised Form No. 36 regarding The Authorized representative and parties appearing before the various Benches of the Income Tax Appellate Tribunal, in person, are hereby informed that the Hon ble President has been pleased to direct that with effect from 1st March, 2011, wherever there is a change in the address of the parties to the appeal , as provided in Column Nos. 10 and 11 of Form No. 36, the appellant shall file a revised Form No. 36, dully filled up, giving the new address of the parties, duly verified in the same manner as required by Rule 47 of the Income Tax Rules, 1962. The revised Form No. 36 shall specify the appeal Number, as originally assigned, or, in the event of non-availability o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f such number, the date of filing of the Appeal . No cognizance of change of address of the parties shall be taken , for any purpose, unless a revised Form No. 36 is filed, as aforesaid. The address furnished in the revised Form No. 36 shall be deemed to be the address of the parties for the purpose of service of all notice/orders. 2. The cause title shall stand amended accordingly. 3. This practice note shall be applicable also to the Memorandum of Cross Objections in Form No. 36A 4. No correspondence with the Registry/ Tribunal with regard to change of address will be entertained, except as stated above. Dated the 22nd February, 2011. (J.S. Chhilar) Registrar Income Tax Appellate Tribunal Analysis, comments a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd suggestions: The main issues covered are highlighted by underlining of the practice note. Now some important matters are discussed below: Duty is of the appellant: As highlighted above, duty has been cast upon the appellant to file a revised form 36 or form 36A whenever there is change of address of appellant or respondent. Therefore, according to instructions even if there is change in address of respondent, the appellant is required to file a revised form giving details of changed address of respondent. Appeal by AO- for example suppose the revenue has filed an appeal before ITAT. After filing of the appeal, there is change of address of respondent that is assessee. In such situation also the appellant that is the AO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is required to file a revised form 36 giving new address of the respondent/ assessee. How far the AO (appellant) shall comply with this instruction will be experienced in due course. The chances are not very bright. Therefore, for the assessee it is advisable that assessee should write to the Tribunal about change of his address and forward a copy of the letter to the AO (Appellant) and also in the office of the Departmental Representative (D/R), ITAT with a request to file a revised Form 36 giving changed address of assessee (respondent) to comply with the practice note. It is expected that in such situation, the Registry office of the Tribunal shall record new address of assessee / respondent even if the AO do not file a revised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... form 36. This is because the assessee cannot file a revised form 36 as assessee is not appellant. The assessee shall be in a better position, even if Tribunal do not record his new address and send notice to old address in as much as assessee can say that he did not receive notice because it was sent to old address, in spite of intimation given by assessee to the Tribunal, AO and the D/R. In case appeal is filed by assessee, and subsequently there is change in address of assessee or the AO (respondent) the appellant/ assessee shall have to file a revised form giving new address of the assessee or AO/ Respondent as the case may be. Change in present Assessing Officer: In case of appeal by the AO, or appeal by assessee whenever the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re is change in AO (designation or address) it is better course that a revised form 36 or form 36A be filed giving new designation and address of the present AO. This is because in case of AO, he is a government functionary and therefore as a party to appeal the present AO is concerned and not the old one. For example, suppose earlier AO was DCIT and now the file is transferred to ACIT or ITO, the assessee can file a revised from 36 and /or form 36A (in case assessee has filed CO against departmental appeal) intimating new AO (or his address). ITAT Practice Note on Change of Address of assessee INCOME TAX APPELLATE TRIBUNAL: MUMBAI PRACTICE NOTE Sub: Change in address of the parties to the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the ITAT filing of a revised Form No. 36 regarding The Authorized representative and parties appearing before the various Benches of the Income Tax Appellate Tribunal, in person, are hereby informed that the Hon ble President has been pleased to direct that with effect from 1st March, 2011, wherever there is a change in the address of the parties to the appeal, as provided in Column Nos. 10 and 11 of Form No. 36, the appellant shall file a revised Form No. 36, dully filled up, giving the new address of the parties, duly verified in the same manner as required by Rule 47 of the Income Tax Rules, 1962. The revised Form No. 36 shall specify the appeal Number, as originally assigned, or, in the event of non-availabilit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of such number, the date of filing of the Appeal. No cognizance of change of address of the parties shall be taken, for any purpose, unless a revised Form No. 36 is filed, as aforesaid. The address furnished in the revised Form No. 36 shall be deemed to be the address of the parties for the purpose of service of all notice/orders. 2. The cause title shall stand amended accordingly. 3. This practice note shall be applicable also to the Memorandum of Cross Objections in Form No. 36A 4. No correspondence with the Registry/ Tribunal with regard to change of address will be entertained, except as stated above. Dated the 22nd February, 2011. (J.S. Chhilar) Registrar Income Tax Appellate Tribunal Editorial Note: In Jagjiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... andas Nandlal vs. ITAT 236 CTR 274, the Bombay High Court requested the President of the Tribunal to consider make it compulsory for assessees to amend Form 36 for change of address instead of merely intimating vide letter. - Reply By Sunil Nayak as = Dear Sir, Thanks for the information. I have one question - when there is change in address or name of the company, is it required to submit again all the attachments (copy of orders, Grounds of appeal, etc) Form 36 OR only the form need to be submitted again? Request you to please update at the earliest. Dated: 11-8-2014 - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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