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Taxation - Direct Tax

Income Tax - Filing appeals with Tribunal

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    Filing appeals with Tribunal

    The Commissioner of Income-Tax (Appeals) is the first appellate authority and the Income Tax Appellate Tribunal (ITAT) is the second appellate authority. Appeal to the ITAT can be filed by any of the aggrieved party either by the taxpayer or by the Assessing Officer. The ITAT is constituted by the Central Government and functions under the Ministry of Law. ITAT consists of two classes of members – Judicial and Accountant. In this part you can gain knowledge about various provisions relating to appeals to the ITAT.
    Who can make an appeal?

    Every person aggrieved by order of the Securities and Exchange Board of India or adjudicating officer is liable to make an appeal to the Securities Appellate Tribunal (SAT).

    Note: No appeal can be made to the Securities Appellate Tribunal (SAT) against any order made with the consent of the parties.

    Time- limit for presenting appeal

    Appeal to ITAT is to be filed within a period of 60 days from the date on which order sought to be appealed against is communicated to the taxpayer or to the Principal Commissioner of Income-Tax or Commissioner of Income-Tax (as the case may be).

    The ITAT may admit an appeal even after the period of 60 days if it is satisfied that there was sufficient cause for not presenting the appeal within the prescribed time.

    Documents to be submitted with appeal

    1. Form No. 36 – in triplicate.

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

    3. Order of Assessing Officer – 2 copies

    4. Grounds of appeal before first appellate authority [i.e., Commissioner of IncomeTax (Appeals)] – 2 copies.

    5. Statement of facts filed before first appellate authority [i.e., Commissioner of Income-Tax (Appeals)] – 2 copies.

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

    7. 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.

    8. In case of appeal against order under section 143, read with section 147 – 2 copies of original assessment order, if any.

    9. Copy of challan for payment of fee.

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

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