Taxation - Direct Tax
Income Tax - Filing appeals with CIT(A)
Get a Callback
Why choose SBCS Pvt Ltd
10+ Years Of Experience
Clients Satisfaction
Happy Clients
Clients Data Confidential
Filing appeals with CIT(A)
Income Tax Authorities have the powers to carry out assessment, search, seizure, recovery and prosecution proceedings against any taxpayer. If such taxpayer is aggrieved of the orders of any Income Tax Authority (herein called assessing officer), he can file appeal against the order of the assessing officer before the Commissioner of Income Tax (Appeals). CIT (Appeals) is the first appellate authority
Such appeal can be filed within 30 days of receipt of the order or demand notice. Appeal is filed electronically on Income Tax e-filing Portal in the form prescribed i.e. Form-35
Following are the orders against which an appeal can be filed before CIT (Appeals):
1. Intimations issued under section 143(1)/(1B) where any adjustments have been made to income offered for tax in the ITR
2. Orders passed against the taxpayer in a case where the taxpayer denies the liability to be asse0073sed under Income Tax Act
3. Intimation issued u/s 200A(1) where adjustments are made in the filed statement
4. Assessment order passed under section 143(3) except in case of an order passed in pursuance of directions of the Dispute Resolution Panel
5.An assessment order passed under section 144
6. Order of Assessment, Re-assessment or Re-computation passed after reopening the assessment under section 147except an order passed in pursuance of directions of the Dispute Resolution Panel
7. An order referred to in section 150
8. An order of assessment or reassessment passed under section 153A or under section 158BC in case of search/seizure
9. Order made under section 92CD (3)
10. Rectification order passed under section 154 or under section 155
11. Order passed under section 163 treating the taxpayer as agent of non-resident
12. Order passed under section 170(2)/ (3) assessing the successor of the business in respect of income earned by the predecessor
13. Order passed under section 171 recording the finding about partition of a HUF
14. Order passed by Joint Commissioner under section 115VP(3) refusing approval to opt for tonnage-tax scheme to qualifying shipping companies
15. Order passed under section 201(1)/206C (6A) deeming person responsible for deduction of tax at source as assessee-in-default due to failure to deduct tax at source or to collect tax at source or to pay the same to the credit of the Government
16. Order determining refund passed under section 237
Order imposing penalty under Income Tax Act
As per Section 249(2), an appeal shall be filed according to following deadlines:
1. Where the appeal is under section 248, within 30 days of the date of payment of tax;
2. Where the appeal relates to any assessment or penalty, within 30 days of the date of service of notice of demand relating to such assessment or penalty
3. In any other case, within 30 days of the date on which intimation of the order sought to be appealed against is served
Registration Pricing
Our Registration Process
Complete our simple form
Submit Documents
Verification of Documents
Preparation of file process
