Authorised Representatives Lawyers Vs CAs

In an interesting ruling, the Bombay High Court at Goa clarified that a Chartered Accountant (CA) appearing before the Income Tax Appellate Tribunal (ITAT) as an “authorised representative” does not automatically acquire the right to receive the Tribunal’s final order on behalf of the assessee, unless expressly authorised to do so. The decision reaffirms the statutory requirement for the ITAT to directly communicate its orders to the assessee and narrows the interpretation of service through authorised representatives. J the App by JustIDT is delighted to share the snapshot on the same.