How to File Income Tax Appeal to Appellate Tribunal

By | June 1, 2018
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(Last Updated On: June 1, 2018)

How to File Income Tax Appeal to Appellate Tribunal

APPEALS TO TRIBUNAL [SECTIONS 252 TO 255 of Income Tax ] [SECTIONS 246A TO 249 of Income Tax ]

  • Appealable orders

– Appeal by  assessee 1-10-1998 or, as the case may be, a Commissioner (Appeals) under section 154section 250section 271section 271A or section 272A; or

 

 

 

 

 

– Appeal by Principal Commissioner/Commissioner section 144C(5) in respect of any objection filed on or after 1-7-2012 by the assessee under section 144C(2) in pursuance of which the Assessing Officer has passed an order completing the assessment/reassessment

Order passed by Deputy Commissioner (Appeals)/Commissioner (Appeals) under section 154 or 250 Direction issued by the Dispute Resolution Panel under

  • Time limit for presenting appeal

Within 60 days of the date on which order sought to be appealed against is communicated to the assessee/Principal Commissioner/Commissioner [or within sixty days of the date on which the order sought to be appealed against is passed by the Assessing Officer in pursuance of the directions of the Dispute Resolution Panel under sub-section (5) of section 144C].

  • Form of appeal
Form No. 36.
  • Signing of Form

Where appeal is filed by assessee, form is to be signed and verified by person authorised to sign the return of income under section 140 as applicable to the assessee.

  • Documents to be submitted

 

 

 

 

 

 

 

 

Form No. 36 – in triplicate.

* Order appealed against – 2 copies (including one certified copy)

* Order of  Assessing Officer – 2 copies

* Grounds of appeal before first appellate authority – 2 copies

* Statement of facts filed before first appellate authority  – 2 copies

* In case of appeal against penalty order – 2 copies of rele­vant assessment order

* In case of appeal against order under section 143(3), read with section 144A – 2 copies of the directions of the Joint Commissioner under section 144A.

* In case of appeal against order u/s 143, read with section 147-2 copies of original assessment order, if any.

* Triplicate copy of challan for payment of fee.

  • Fee

 

 

 

 

 

 

In case of appeals to ITAT on or after 1-10-1998 (irrespective of the date of initiation of assessment proceedings), the following fees is payable :

  • Where assessed income is up to Rs. 1,00,000 or less – Rs. 500

  • Where assessed income is more than Rs. 1,00,000 but not more than Rs. 2,00,000 – Rs. 1,500

  • Where assessed income is more than Rs. 2,00,000 – 1% of assessed income subject to a maximum of Rs. 10,000

  • Where subject-matter of appeal relates to any other matter – Rs. 500

  • Where application is for stay of demand – Rs. 500
  • Where application is under section 254(2) – Rs. 50
  • Paper book

Paper book containing copies of documents, statements or other papers on the file of, or referred to in, the assessment or appellate orders which is proposed to be referred to or relied upon at the time of hearing of the appeal, should be filed, in duplicate, duly indexed and paged at least a day before the date of hearing of the appeal (along with proof of service of a copy of the paper book to the other party at least a week before).

  • Cost of appeal
Cost of appeal shall be at discretion of Tribunal.
  • Time limit for filing of cross-objections
Within 30 days of receipt of notice that appeal has been filed by the other party.
  • Form for filing of cross-objections
Form No. 36A
  • Stay applications

 

The Appellate Tribunal may, on an application made by the assessee and after considering the merits of the application, pass an order of stay in any proceedings relating to an appeal filed under sub-section (1) of section 253, for a period not exceeding one hundred and eighty days from the date of such order and the Appellate Tribunal shall dispose of the appeal within the said period of stay specified in that order. If such appeal is not so disposed of within the period of stay specified in the order of stay, the Appellate Tribunal may, on an application made in this behalf by the assessee and on being satisfied that the delay in disposing of the said appeal is not attributable to the assessee, extend the period of stay, or pass an order of stay for a further period or periods as it thinks fit; but the aggregate of the period originally allowed and the period or periods so extended or allowed shall not, in any case, exceed three hundred and sixty-five days and the Appellate Tribunal shall dispose of the said appeal within the period of stay so extended or allowed.

If such appeal is not so disposed of within the period allowed or within the period or periods extended, which shall not, in any case, exceed three hundred and sixty-five days, the order of stay shall stand vacated after the expiry of such period or periods, even if the delay in disposing of the appeal is not attributable to the assessee.

  • Disposal of appeal/rectification application

Within four years from end of financial year in which appeal/rectification application is filed by the assessee/revenue (where it is possible).

Source https://www.incometaxindia.gov.in/

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