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Appeal before Income Tax Appellate Tribunal

Aggrieved by the Order of the Commissioner of Income Tax, file an appeal before Income Tax Appellate Tribunal with the help of LawyerINC. Here at LawyerINC, we will assist you in filing the appeal by providing experienced advocates. Start now and avail our services for having hassle-free litigation at reasonable prices.

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  • Representation before the Income Tax Appellate Tribunal
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An Appeal is a procedure through which one rectifies the erroneous decision of the lower court by putting forth the question of law or fact to the higher Court. An Appeal in simpler terms can be said to ‘apply to a higher court for a reversal of the decision of the lower court.

Central government for the purpose of exercising the powers and discharging the duties appoints a group of judicial and accounting professionals. It established Income Tax Appellate Tribunal under the supervision of the Ministry of Law and Justice as the second Appellate Tribunal. Although the Central government established ITAT, it operates as per section 255 independently.

As per Article 227 of the Indian Constitution, ITAT is subordinate to the High Court and bound to follow the order of the High Court in the respective state and Supreme Court.

The issues of income tax liabilities are dealt with by the Assessing Officer. If the order of the Assessing Officer is not satisfactory, then he can file an appeal to the Commissioner of Income Tax. Many a time, it happens that the taxpayer is not satisfied with the order of CIT. In such a case he has the power to file an appeal against the order of the CIT before Income Tax Appellate Tribunal.

Appeal filed under Income Tax Appellate Tribunal

When the taxpayer is not content by the order of the Commissioner of Income Tax, he can file an appeal in ITAT against the following orders

  • Orders by Commissioner of Income Tax (appeals) under Section 250/271/ 271A/272A
  • Order of rectification under Section 154
  • Order by the Commissioner against the registration application of a charitable or religious institution under Section 12AA
  • Order by Commissioner u/s 263 revising assessing officer’s order which is considered prejudicial to the interest of revenue
  • Order by Assessing Officer under section 158BC(c) – Procedure for Block Assessment – in respect of search action initiated during 1995 to 1997.
  • Order of the Assessing Officer excluding the taxpayer from the tonnage tax scheme
  • Order by Commissioner under section 154 to verify an Order under section 263.
  • Penalty order passed by Chief Commissioner u/s 272A of the Income Tax Act
  • Order passed by Assessing Officer u/s 143(3)/147 in pursuance of direction of Dispute
  • Rectification orders enhancing the assessment or reduction of refund.

Direct first appeals are allowed before the ITAT against the orders passed by CIT under section 263 and orders of the Assessing Officer given pursuant to the Dispute Resolution Panel direction given under section 144C of the Act.

The Tribunal also looks into the miscellaneous applications for the recall and rectification of order and stay petitions etc.

Appeal to the Tribunal can relate to the following matters

  • Incorrect or excessive assesments
  • Search and seizure
  • Disallowance and additions
  • Interests
  • Penalties under Chapter VIA of the Income Tax Act

The department will not address appeals related to the validity of an act, the question on constitutional law, or cases which depict the overstepping of jurisdiction, issues related to tax other than income tax and issues of the legal writ.

Time Frame for filing of an appeal before ITAT with LawyerINC

  • 2- 4 business days

    After availing our services, our case manager will get back to you and take your request further. After receiving all the details about your case, an expert lawyer will be assigned to your case.

  • 4-5 business days

    4-5 business days Assigned lawyer will get back to you and file the appeal before the ITAT on your behalf. We will provide you with ongoing details of the case and keep you updated.

Form of Appeal before ITAT

For matters before the ITAT Form No. 36 need to be filed in triplicate accompanying two copies of the order against which appeal is filed.

The Time limit for filing Appeal in ITAT

An appeal can be filed by the complainant to the Appellate Tribunal within 60 days from the date on which order is pronounced.

(Note: The ITAT grants condonation of delay if there is a delay in filing of the appeal if the Tribunal believes that the delay was due to unavoidable circumstances.)

The appeal is

The appeal can either be made by the Tax Assessee or the Commissioner/ Assessing Officer. In the latter case, the case should be relating to matters of at least Rs. 10,00,000/- in that assessment year.

Structure of Fees for Appeal

For filing an appeal in the Income Tax Appellate Tribunal the fees depends on the income of the person determined by the Assessing Officer. Fees are under are to be paid and receipt of the fee is to be attached along with Form 35.

INCOME

FEES  

 Not exceeding Rs. 1 lakh

Rs 500

Above Rs.1 lakh but not exceeding Rs. 2 lakhs

Rs 1500

Above Rs. 2 lakhs

1% of the Assessee’s income but

       not more than Rs. 10,000.  

Circumstances under which the payment of fees are exempt

  • Appeals filed by Principal Commissioner/Commissioner.
  • Memorandum of cross objections filed by the assessee or the department.

Procedure for filing an appeal before ITAT

  • An appeal must be made within 60 days from the order of the CIT
  • Notice is given to the opposing party informing them about the appeal
  • The Tribunal fixes the date of the hearing and notifies the parties about the place and date of hearing.
  • The Pleadings start either by the Appellant or his representative.
  • The ITAT has the power to adjourn cases or put stay orders on the proceedings related to Section 253(1) or look into additional evidence where sufficient cause is available.
  • The ITAT has the power to conduct inquiry.
  • If a dispute is related to a sum less than Rupees 50,00,000 it can be decided by a single member bench.
  • The ITAT has to render a decision within four years from the end of the financial year in which the appeal is filed according to section 254(2A) Income Tax Act. But it is not mandatory.
  • The ITAT will hear additional grounds for appeal.
  • Amendments to an order on a question of fact presented erroneously may be made within 6 months after the judgment is passed.
  • The Tribunal will give the order in writing within 180 days from the stay order so passed.
  • Communication of order to the parties involved.

Documents Required for Appeal before ITAT

  • Form No. 36
  • Original Order of the Assessing Officer
  • Order of the Commissioner of Income Tax
  • Two copies of the grounds and the statement of facts on which the Appeal is based
  • Documentary evidence produced produced at first level of proceedings
  • Memorandum
  • Paper book
  • The original assessment or the order of the Joint Commissioner along with the Challan if case relates to section 143 r/w sections 147 or 143(3)

Memorandum of Cross Objections

The party against whom income tax return appeal is made has to submit Memorandum of Cross Objections (Form No. 36A). It includes the party's contentions and the other party is shown that for verification and signature. Such a memorandum can be submitted even where the taxpayer has not filed an appeal.

Limit for Cross Objections

Thirty days after receiving the receipt of the notice.

Condonation of Delay

The Tribunal has the power to entertain an appeal of the memorandum of cross-objections after 30-60 days if it deems fit that there was sufficient cause for the delay.

Monetary Limit for filing the Appeal in the ITAT

Under the Finance Act, 2008, section 268A, the Board has the power to instruct the income tax authorities to fix the monetary limits for the purpose of regulating the appeal filed before the Tribunal.

Following are the monetary limits for filing appeals related to income tax matters before the ITAT, High Court and the Supreme Court in matters related to Special Leave Petition

 

Appeals related to Income Tax matters

Monetary Limit

1.       

Filed before The Income Tax Appellate Tribunal

Rs. 10,00,000/-

2.       

Filed before High Court

Rs. 20,00,000/-

3.       

Filed before The Supreme Court

Rs. 25,00,000/-

Decision

Normally, the Appellate Bench addresses the Appeals, it is comprising of one judicial and one accountant member. A single bench will hear matter where the total income computed by the Assessing Officer does not exceed Rs. 5 Lakhs.

The President of the ITAT looks into the matter if the members of the bench are equally divided on their opinion. The members state the points of difference, and the case is decided according to the majority of the members of ITAT.

The President of the ITAT has the authority to constitute a Special Bench consisting of three or more than three members for the disposal of important matters. The special bench will have one judicial member and an accountant.

The Procedure for filing an appeal with LawyerINC

  • Once you post a query, our representative will get back to you and a lawyer will be assigned to your case
  • Our Lawyer will contact you and explain the whole procedure and will understand the details of your case
  • Once the objectives are set forth, the lawyer shall draft an appeal
  • The Legal proceedings will be initiated.
  • After this the Tribunal will issue notice to the opposing party.
  • Once an appeal is drafted, it will be submitted to the Court.
  • Our Team will keep you updated with the ongoing case.

Why LawyerINC? What are the Services offered at LawyerINC?

  • Free consultation for Enquiry
  • Renounced Legal Experts at your reach
  • End to End services
  • Assistance in filing the appeal in the Income Tax Appellate Tribunal
  • We'll provide ongoing support and we'll be available at your service throughout the case.

*Any fee, stamp duty and miscellaneous charges shall be payable extra.

Contact us in case you have any query related appeals filed in Income Tax Appellate Tribunal. To avail our services, kindly establish contact by posting a query on our site.

Frequently Asked Questions

  • 1. How is the hearing done before the Income Tax Appellate Tribunal?

    Hearings before the Assessment Officer or Commissioner of Income Tax are private hearings. However, the hearings before the Tribunal are open to the public. The taxpayer has the liberty to appear before the Tribunal either in person or through authorized representative.

  • 2. What is the role of the members of the ITAT in the litigation procedure?

    Appeals before the ITAT will be heard by panels consisting of tax experts with law and/or accounting background. They have an important role in the adjudication of the disputes. They have to assess the documentary evidence, interpret the law, protect the civil rights, and decide the case.

  • 3. Which documents should be disclosed by the party?

    During the appeal before the Income Tax Appellate Tribunal, copy of appeal, the memorandum of appeal along with other documents needs to be served to the opposite party before the trial procedure.

  • 4. What the grounds for appeal before ITAT?

    An appeal before the ITAT can be made against any point of law or against the facts of the case.

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