02 October 2016
Dear Experts
One of my relative(Layman) filed an appeal before CIT(A) on specified grounds which is mentioned in the the order
u/s143(1) on the suggestion of his tax consultant and the facts of the case are suggested by Tax consultant, but now the appeal is called for 1st hearing and CIT(A) is also confirmed the demand as determined by A.O.
Now the issue is My relative approach me as third party confirmation because I'm recently Qualified CA ,regarding the issue of demand and I studied the facts which are previously mentioned in the appeal is not supporting to the grounds, as per my knowledge I have reasonable facts with supporting provisions and caselaws .
So please suggest me can I change the facts of the case in the hearing and whether there is possibility to change representative Assessed.
06 October 2016
In your query it is not mentioned whether the CIT(A) has passed the order confirming demand of the AO. If he has not done so, then you can always file fresh statement of facts as suggested by MR Seetharaman. You can also replace the authorised representative (please note that this is different from representative assesee). In order to do so you will have to file in writing withdrawing the letter of authority provided to him and file this letter with the CIT(A) and also mark a copy to the erstwhile AR. In case the CIT(A) has already passed the order, you may seek relief before the Tribunal.
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