Income Tax Appeals
what do we mean by Income Tax Appeals and what are the various types of appeals.
A tax payer aggrieved by various actions of Assessing Officer can appeal before the different authorizes according to from which authority order have been received.
Appeal may be filed to following authorities: (Types)
- To Commissioner (Appeals)
- To Income Tax Appellate Tribunal
- To High Court
- To supreme Court
Appeal to Commissioner (Appeal) can also be termed as 1st appeal
AGAINST:
Order of Commissioner
TIME LIMIT:
Appeal to the CIT(A) should be filed within 30 days from the date of Notice of Demand relating to Assessment or Penalty Order, or from the date on which the Order was communicated to the assessee
FORM:
An Appeal before the Commissioner of Income Tax (Appeals) [CIT(A)] is made through a Memorandum of Appeal in Form No. 35
DOCUMENTS REQUIRED TO BE FILED ALONG WITH APPEAL:
- Form 35
- A copy of the income tax assessment order
- Original Demand notice
- Copy of the challan used to make the payment of Income Tax, provided that the payment pertains to the relevant assessment
GOVT. FEES
If the total income determined by the Assessing officer is less than or equal to Rs. 1,00,000, the appeal fee is Rs.250.
If the total income determined by the Assessing officer is more than Rs. 1,00,000 but less than Rs. 2,00,000, the appeal fee is Rs. 500.
If the total income determined by the Assessing officer is more than Rs. 2,00,000, the appeal fee is Rs. 1,000.
For other appeals, the fee would be Rs. 250
Appeal to Income Tax Appellate Tribunal (2nd Appeal)
AGAINST:
Order of Commissioner (Appeals)
TIME LIMIT:
An Appeal to the Tribunal should be filed within 60 days from the date on which the Order is communicated
FORM:
An Appeal before the I.T.A.T has to be be filed in Form No. 36. Further, a Cross Objection is made in Form 36A
DOCUMENTS REQUIRED TO BE FILED ALONG WITH APPEAL:
1) Form No. 36 (in triplicate);
2) The Order appealed against (2 copies, including one certified copy);
3) The Order of the Assessing Officer (2 copies); ·
4) The Grounds of appeal taken before the Commissioner of Income-Tax (Appeals)(2 copies);
5) The Statement of facts filed before the Commissioner of Income-Tax (Appeals) (2 copies); and
6) A copy of challan for payment of fee
FEES:
Total Income as computed by Assessing Officer is Less than Rs.1 lakh- 500 Rs
More than Rs. 1 lakh but less than Rs. 2 lakh- 1500 Rs
More than Rs. 2 lakh- 1% income, subject to maximum of Rs.10,000
Appeal To High Court (3rd Appeal)
AGAINST:
Order of ITAT Where the High Court is satisfied that the case involves a substantial question of law.
TIME LIMIT:
The Appeal can be filed by the tax payer or by the Chief Commissioner/Commissioner of Income Tax within 120 days of receipt of the Order.
APPEAL TO SUPREME COURT (FINAL APPEAL)
Appeal against High Court’s order in respect of Appellate Tribunal’s order lies with the Supreme Court in those cases, which are certified to be fit one for appeal to the Supreme Court. Special leave can also be granted by the Supreme Court under Art. 136 of the constitution of India against the order of the High Court
