Tag Archives: Appeals

Appeals under GST

APPEALS UNDER GST Sponsored Book BUY Appeals against adjudication order GST Model Law, 2016 makes provisions in respect of appeals against orders passed by adjudicating authority. The CGST law makes provisions of first appeal before ‘First Appellate Authority’ and second appeal before ‘National Goods and Service Tax Appellate Tribunal’ (Appellate Tribunal). In CGST, as per… Read More »

Income Tax Dept. targets to dispose of 1.33 lakh appeals

The tax department has set an ambitious target to dispose of as many as 1.33 lakh appeals lying before the commissioners-IT (CIT-A), almost double the resolutions achieved last year, with a sharper focus on settling high-value disputes, reports Siddhartha P Saikia in New Delhi. Currently, about 2.6 lakh cases, including about 74,000 high-value ones, are… Read More »

E-Filing of Appeals- Extension of time limit

ICAI ANNOUNCEMENT The CBDT vide Circular No. 20/2016 dated 26.05.2016 has clarified that in order to mitigate any inconvenience caused to the taxpayers on account of the new requirement of mandatory e-filing of appeals, it has been decided to extend the time limit for filing of such e-appeals. E-appeals which were due to be filed… Read More »

E filing of appeals in Form 35 : CBDT extended time

Circular No 20/ 2016 F.No 279/Misc/M-54/2016/ITI Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes Subject :E filing of Appeals : Extension of Time limit- Reg Related Post EVC for efiled Form 35 to CIT (appeals) EVC for electronically filed Form of Appeal to CIT (Appeals) Online filing of Appeal… Read More »

Online filing of Appeal before CIT (appeals) enabled

Release of E-filing of Income Tax Returns (ITR) and other forms In pursuance of the Notification of the Income Tax Returns (ITR) for AY 2016-17 on March 31st, 2016, Central Board of Direct Taxes (CBDT)announces the release of electronic filing of ITRs 1 and 4S on its website https://incometaxindiaefiling.gov.in. Other ITRs will be e-enabled shortly.… Read More »

Monetary limits for filing appeals by the Department before CESTAT/High Courts and Supreme Court applies to all pending cases

F.No.390/Misc./163/2010-JC Ministry of Finance Department of Revenue Central Board of Excise & Customs New Delhi , 1st January ,2016 To, 1. All Principal Chief Commissioners / Chief Commissioners and Directors General under the Central Board of Excise and Customs. 2. CC (AR), Customs, Excise & Service Tax Appellate Tribunal. 3. All Principal Commissioners /Commissioners of… Read More »

Revised monetary limit for filing appeal before ITAT

Q: Whether revised monetary limit for filing appeal before ITAT is applicable to pending appeals ? Yes ,Where CBDT Instruction No. 5 of 2014 revising monetary limit to Rs. 4 lakhs for filing appeal before Tribunal apply to pending appeals also, as monetary limit of appeal filed by revenue was less than Rs. 4 lakhs,… Read More »

Appeal under FEMA

Appeal under FEMA FEMA provides for appeal against order of Adjudicating Authority. If the adjudicating authority is Assistant Director of Enforcement or Deputy Director of Enforcement, appeal will lie with Special Director (Appeals). Further appeal lies with ‘Appellate Tribunal for Foreign Exchange’. If the adjudicating authority is senior to Deputy/Assistant Director, appeal lies directly with… Read More »


FILING OF APPEALS ON MERITS – OBSERVATION OF COURTS – INSTRUCTIONS TO IT DEPARTMENT TO ENSURE OPTIMAL UTILISATION OF AVAILABLE RESOURCES TO OBTAIN MAXIMUM BENEFIT OUT OF LITIGATION LETTER D.O. No.279/M-88/2014-ITJ, DATED 3-7-2015 Reference the earlier D.O. dated 19th September, 2014 on the above subject. It has been noted that despite several instructions on the subject,… Read More »