TaxTMI 
TaxTMI 
Name and address of appellant or respondent:
Name and address of appellant or respondent are two different parts or slots in any form for filing of appeal or cross objection or any petition .
In prescribed forms also there are different rows or columns provided. For example, in case of appeal before ITAT form 36 contains as follows regarding name and address:
[Form No. 36
[See rule 47(1)]
Form of appeal to the Appellate Tribunal
In the Income-tax Appellate Tribunal............................
Appeal No.............of.........
....................... Versus ........................
APPELLANT RESPONDENT
Appellant's Personal Information | Name /designation of the Appellant (as applicable) |
|
PAN (if available) |
| |
TAN (if applicable) |
| |
Complete address for sending Notices |
| |
State |
| |
Pin Code |
| |
Phone No. with STD code/ Mobile No. |
| |
Email Address |
| |
Respondent's Personal Information | Name or designation of the Respondent (as applicable) |
|
PAN (if available) |
| |
TAN (if applicable) |
| |
Complete address for sending Notices |
| |
State |
| |
Pin Code |
| |
Phone No. with STD code/ Mobile No. (if available) |
| |
Email Ad dress (if available) |
|
The form 36 clearly provide to mention addresses at separate slot / row. In that complete address should be given. If the appellant or respondent have decided that all correspondence should be from / to address of his CA/ Advocate then only it should be mentioned in that way. Otherwise, Official address of parties should be given.
In the title heading or cause title or title of suit, only name of appellant and respondent should be given. In case any one is an official of government department then his office name is to be given for example ITO ward ...Kolkata. Vs. xyz Ltd . in this any address or part of address is not required to be given.
It will be wrong to include address in names of appellant and respondent. It will also be wrong to add care of any person or organisation in title of case.
It will also create complications in case there is change in address or c/o .. then revised from will have to be filed.
The courts should not also include address in title of suit.
Publication of judgment:
In case if address or C.O. is given in title suit, then in judgments also it is mentioned including such address which is included in title suit. This makes names very long.
From reported judgments:
In reported judgments we notice that usually careful appellant or respondent do not include address or part of address in title of suit. However, it seems practice of some Chartered Accountants, Advocates, consultants to mention c/o .... CA / Advocate / Law firm ... etc. This practice is wrong
In some cases we find c/o main company in title of suit. This is also wrong.
Address or part of address must be mentioned in respective slot in prescribed form instead of as a part of title suit.
Some examples of such names found in title of reported judgments illustrated below. c/o has been highlighted.
Neeta Makkar, C/o B Kumar & Co. Versus DCIT, Circle – 61, Kolkata - 2026 (7) TMI 44 - ITAT KOLKATA
++ Workafella is an organisation that provide office space and facilities and buildings are known as such. Still it should not be a part of the name of appellant or respondent.
Inclusion of name of CA or advocate or their firms:
It seems practice of some renowned CA, Advocates and their firms that they include their name in name of his client who may be appellant or respondent.
This results into publication of their own name along with names of their clients.
This definitely work as creating and improving impressions in mind of others and in a way it amounts to announcement about their clients and association with them. If they won case, that adds to announcement of their achievements.
It is most likely that such CA / Advocates are including names of their firms in name of appellant or respondent, they are doing so knowingly and not inadvertently.
If this can be considered as an advertisement, or publicity there can be some risks of professional misconduct, taking place, though indirectly. Blames can be put on the concerned party who has signed the document as appellant or respondent. However, ground reality is that these documents are drafted,prepared, finalised by them though signed by the client.
In personal opinion of author, practice of including name of CA or Advocate or any one else in name of appellant or respondent is not correct. If address is to be given as care of his firm then it should be mentioned in slot for address. These particulars can be mentioned in address for correspondence, if permitted or requested by the client.
This write up can be related to any law where name and address of appellant / applicant and respondent / defendant or opposite party is to be mentioned. It is also a common sense aspect that appellant is known by his name, Description like s/ o and address including C.O any other person are to be part of address.
Therefore this article is placed in other topics.