Income Tax Appeals

Income Tax Appeals price starting at INR Rs. 4999/- only.

Rs. 4999/- only
About Income Tax Appeals Appealable Order Documents Required Procedure Faceless Appeal Important Points

What is Income Tax Appeals ?

A subordinate authority's decision or order can be appealed to the authority above using this process. It suggests a complaint to a higher authority against an administrative or appellate authority's decision or order. The Assessee could occasionally feel wronged by a decision made by the Assessing Officer. An important player in the tax system is an Assessing Officer (hence referred to as the AO), who is largely in charge of making sure that the assessee has accurately declared his or her income and determined the tax amount. Additionally, the AO has the authority to enhance tax demands, further impose penalties, and investigate cases of suspected tax evasion.

Appealable Order – Section 246A

The Act's Section 246A specifies the decisions made by the various income-tax authorities against which an aggrieved taxpayer may appeal to the CIT(A), the first appellate authority. The following is a list of some of the major orders:

Notice sent under Section 143(1)/(1B) when changes have been made to income offered for taxation in the income return.

Except in the instance of an order granted in accordance with a Dispute Resolution Panel directive, an assessment order passed under Section 143(3).

A Section 144 - Best Judgement Assessment-enacted assessment order.

Order of Assessment, Reassessment, or Recomputation made after the assessment was reopened under Section 147, with the exception of an order made in compliance with a Dispute Resolution Panel directive.

Passed a rectification order under Sections 154 or 155.

An assessment or reassessment order issued under Section 153A or, in the instance of a search or seizure, Section 158BC.

An order issued pursuant to Section 163 designates the taxpayer as the non-resident's agent.

Documents Required

Documents to be Submitted for Appeal

  • Form No. 35, which must be submitted in duplicate and includes an explanation of the facts and the appeal's grounds, is the form to use when appealing to CIT(A). However, for those for whom e-filing of income return is required, e-filing has been made mandatory.
  • One certified copy of the order was challenged.
  • Original notice of demand.
  • When filing an appeal in an electronic format, a copy of the fee challans with the relevant information (such as the BSR code, the date the fee was paid, the serial number, and the fee amount) must be provided.
Procedure

Procedure in Appeal

Procedure

  • The CIT(A) shall appoint a date for the hearing of the appeal after receiving Form No. 35 and shall notify the appellant and the AO of said date.
  • The appeal hearing may occasionally be postponed at the discretion of CIT(A).
  • If the CIT(A) is convinced that the omission of that issue was not willful or unreasonable, the CIT(A) may let the appellant to elaborate on any ground of appeal that was not specifically mentioned.

Procedure

  • The appellant may submit supplementary evidence in accordance with rule 46A, according to CIT(A). Rule 46A of the Act states that an appellant may only present new evidence before the CIT(A) that has not already been presented to the AO during the assessment process in the following situations:
  • If the Assessing Officer rejected the aforementioned evidence that should have been accepted.
  • When the appellant was precluded for a good reason from providing the Assessing Officer with any evidence that is pertinent to any appeal issue.

Procedure

  • The Assessing Officer made the contested decision without allowing the appellant enough time to present evidence supporting any of his or her appeal grounds.
  • Before deciding on any appeal, the CIT(A) may conduct any additional research he or she deems necessary or may order the AO to do so and submit the findings to the CIT(A).
Faceless Appeal

Faceless Appeal

  • Removing, to the degree technologically feasible, the human interface between the CIT(A) and the appellant during the course of the appellate processes; nonetheless, the CIT(A) would be obligated to permit a personal hearing if the appellant so asked.
  • Improved use of resources through functional specialisation and scale economies.
  • Reducing the time it takes to finish all litigation-related tasks.
Important Points

Important Points of Appeals

Pre-deposit of tax for filing an appeal

  • Before submitting an appeal, the appellant must pay the tax that was calculated based on the income return he filed. A sum equal to the advance tax that the assessee must pay must be paid if a return of income has not been filed.

Time Limit for presenting an Appeal

  • The date of serving of the notice of demand pertaining to the assessment or penalty order, if the appeal refers to any assessments or penalties. The date that notice of the order sought to be appealed against is served in all other cases.

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