Income Tax Appeal

Various appellate procedures at different levels of appellate authority are defined hereunder:

Appeal to Commissioner of Income-tax (Appeals)	Appeal to Income-tax Appellate Tribunal	Appeal to High Court	Appeal to Supreme Court

First Appellate Authority

APPEALS TO COMMISSIONER (APPEALS)

Appealable orders	Section 246A prescribes various sections in which the aggrieved tax payer has right to file an appeal
Time limit for presenting appeal	Appeals should be presented within 30 days of the following date : where the appeal relates to any tax deducted under Section 195(1) the date of payment of the tax where the appeal relates to any assessment or penalty, the date of service of notice of demand relating to the assessment or penalty in any other case, the date on which intimation of the order sought to be appealed against is served The Commissioner (Appeals) may admit belated application on sufficient cause being shown.
Form appeal	Form No. 35
Signing of Form	The form of appeal, the grounds of appeal and the form of verification are to be signed and verified by the authorized person
Documents to be submitted	It is mandatory to e-file the following documents Ground of Appeal Statement of Facts One copy of order appealed against Notice of demand in original Copy of challans of fees.
Fee	In case of appeals to Commissioner (Appeals) (irrespective of date of initiation of assessment proceedings) the following fee is payable : Where assessed income is Rs. 1,00,000 or less - Rs. 250. Where assessed income is more than Rs. 1,00,000 but not more than Rs. 2,00,000 - Rs. 500. Where assessed income is more than Rs. 2,00,000 - Rs. 1,000. Where subject-matter of appeal is not covered under any of the above - Rs. 250.
Disposal of appeal	Within a period of one year from end of financial year in which appeal is filed (where it is possible). The order should be issued within 15 days of last hearing (Instruction No. 20/2003, dated 23-12-2003)

APPEALS TO TRIBUNAL

Appealable orders	As prescribed under Section 253 of Income Tax Act
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 s ection 144C].
Form appeal	Form No. 36
Signing of Form	Where appeal is filed by assessee, form is to be signed and verified by person authorized.
Documents to be submitted	Form No. 36 is filed 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 144AA * In case of appeal against order u/s 1 43, read with Section 147-2 copies of original assessment order, if any. * Triplicate copy of challan for payment of fee.
Fee	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 N. 36A Form for filing of cross- objections
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).

APPEAL TO HIGH COURT

Applicant	Assessee or Principal Chief Commissioner/Principal Commissioner/Chief Commissioner/Commissioner.
Order against which appeal to High Court is possible	Any order passed in appeal by the Appellate Tribunal (before the date of establishment of National Tax Tribunal), if the High Court is satisfied that the case involves a substantial question of law.
Fee	As specified in relevant law relating to Court fees for filing appeal to High Court Where appeal is filed by assessee, form is to be signed and verified by person authorized.
Time limit for filing appeal	120 days from the date on which order of Tribunal is received by the assessee or the Principal Chief Commissioner/Principal Commissioner/Chief Commissioner or Commissioner. High Court may admit appeal after 120 days if it is satisfied that there was sufficient cause for delay.
Other important issues	The appeal shall be in form of a memorandum of appeal, precisely stating the substantial question of law involved in the appeal. Where the High Court is satisfied that a substantial question of law is involved, it should formulate the question. Where the High Court delivers a judgment, effect shall be given to order passed by AO on basis of certified copy of judgment. The appeal to be heard only on the question to be formulated (however, the Court has the power to hear, for reasons to be recorded, the appeal on any other substantial question of law not formulated by it, if it is satisfied that the case involves such question). High Court can award such costs as it deems fit. The High Court may determine any issue which— has not been determined by the Appellate Tribunal; or has been wrongly determined by the Appellate Tribunal, by reason of a decision on such question of law as is referred to in sub-section (1). The appeal is to be heard by a Bench of not less than 2 judges of the High Court. Decision will be in accordance with opinion of majority of judges. Where judges are equally divided in their opinions, the case on the point on which they differ shall be heard by one or more other judges of the High Court.

Appeal to Supreme Court

An appeal shall lie to the Supreme Court from any judgment of the High Court delivered before the establishment of the National Tax Tribunal] on a reference made under Section 256 against an order made under Section before the 1st day of October, 1998 or an appeal made to High Court in respect of an order passed under Section 254 on or after that date in any case which the High Court certifies to be a fit one for appeal to the Supreme Court.

Hearing before the Supreme Court

The provisions of the Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to the Supreme Court shall, so far as may be, apply in the case of appeals under Section 261 as they apply in the case of appeals from decrees of a High Court : Provided that nothing in this section shall be deemed to affect the provisions of sub-section (1) of Section 260 or Section 265
The costs of the appeal shall be in the discretion of the Supreme Court.
Where the judgment of the High Court is varied or reversed in the appeal, effect shall be given to the order of the Supreme Court in the manner provided in Section 260 in the case of a judgment of the High Court.

Type of Services Provided

Proper consult “how to proceed” with proper reasoning

Proper Drafting and filing of the requisite documents as per legal notices issued by the Concerned Appellate Authority

Help to establish the legal validity of transactions object/ enquires or questioned by the Concerned Appellate Authority

Assist from Day One of initiation of Appeal Proceeding till the succession of Proceeding Including appeal if required to next appellate authority

Fees

Appeal With CIT (A)	Appeal with ITAT	Appeal with High Court	Appeal with Supreme Court
Rs. 25000.00	Rs. 40000.00	Based on Facts of Case	Based on Facts of Case

Income Tax Appeal !

Income Tax Appeal !

Appeal to Supreme Court