{"id":6151,"date":"2019-07-18T09:39:09","date_gmt":"2019-07-18T09:39:09","guid":{"rendered":"http:\/\/itatonline.org\/digest\/k-c-cold-storage-v-acit-punetrib-www-itatonline-org\/"},"modified":"2019-07-18T09:39:09","modified_gmt":"2019-07-18T09:39:09","slug":"k-c-cold-storage-v-acit-punetrib-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/k-c-cold-storage-v-acit-punetrib-www-itatonline-org\/","title":{"rendered":"K. C. Cold Storage v. ACIT (Pune)(Trib.),www.itatonline.org"},"content":{"rendered":"<p>The Authorised representative\u00a0\u00a0 contended before the Tribunal that the notice u\/s. 143(2) was not served on the partners of the assessee firm as is the requirement under the law. He submitted that the service of notice on Shri Harish C. Pawar, Manager of the assessee did not tantamount to a valid service and hence the assessment be quashed. Departmental representative placed on record a copy of order sheet of the assessment proceedings. The Tribunal noticed that entry dated 13-08-2012 of the assessment proceedings notes that Shri D.P. Lunawat, Advocate attended on behalf of the assessee. This order sheet entry further records that office copy of notice u\/s. 143(2) was shown to Shri D.P. Lunawat, duly signed by the assessee firm and received by Shri Harish C. Pawar, Manager. It goes on to state that the ld. AR was asked if he still had any objection to the service of notice, to which Shri Harish C. Pawar stated that \u2018he has no objection\u2019.\u00a0 Accordingly the <strong>Tribunal held that if the assessee objects to the AO&#8217;s jurisdiction but his Authorised Representative later conveys no-objection, it means that the assessee has withdrawn his objection. Submission that the AR had no authority to convey no-objection and cannot bind the assessee is not acceptable. Once the assessee empowers his Authorised representative to appear before authorities, all of the <\/strong>Authorised representative <strong>\u00a0concessions are binding on the assessee .Accordingly <\/strong>Challenge to the assessment on the basis that there was valid service is held to be not valid. (Himalayan Cooperative\u00a0 \u00a0Group Housing Society v. Balwan Singh (2015) 7 SCC 373 distinguished). (ITA No. 1448\/Pun\/2014, dt. 28.11.2018)(AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(2) : Assessment\u2013Notice\u2013Authorised representative-Objection  to service  of notice  was objected by the Assessee\u2013Objection was later withdrawn by the assesee\u2019s representative by signing order sheet\u2013Consent  given  by the representative  is binding on the assesse-Challenge to the assessment on the basis that there was valid service is held to be not valid. [S. 288, 292BB]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6151","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Bd","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6151","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=6151"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6151\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6151"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6151"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6151"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}