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Overview of Appeals and Notices IT

If you're aggrieved by an order from the Income Tax Department in India, you have the right to appeal through a structured process. Here's a comprehensive guide detailing the appeals process, associated timelines, required documentation, and qualifications for representation.

Appeals Process and Timelines

The Income Tax Act provides a multi-tiered appellate framework:

Appealing to the Commissioner of Income Tax (Appeals) [CIT(A)] is an important step for taxpayers contesting assessment decisions.

  • Applicable Orders: Orders passed by the Assessing Officer (AO) under various sections, including assessments, reassessments, and rectifications.
  • Timeline: File within 30 days of receiving the order. Delays may be condoned for valid reasons.
  • Form Required: Form 35 must be submitted for the appeal process.

Appeal to Income Tax Appellate Tribunal (ITAT):

  • Applicable Orders: Decisions of the CIT(A).
  • Timeline: File within 60 days from the date of receiving the CIT(A)'s order.
  • Form Required: Form 36 must be submitted for the appeal process.

Appeal to High Court:

  • Applicable Orders: Decisions of the ITAT involving substantial questions of law.
  • Timeline: File within 120 days from the date of receiving the ITAT's order.

Appeal to Supreme Court:

  • Applicable Orders: Decisions of the High Court, provided the High Court certifies the case as fit for appeal.
  • Timeline: No specific time limit prescribed.

Documentation Required for Filing Appeals

For Appeal to CIT(A) (Form 35):

  • Copy of the order appealed against.
  • Notice of demand.
  • Statement of facts and grounds of appeal.
  • Proof of payment of the appeal fee.

For Appeal to ITAT (Form 36):

  • Two copies of the CIT(A)'s order (one certified).
  • Two copies of the AO's order.
  • Grounds of appeal and statement of facts submitted to the CIT(A).
  • Assessment order, if appealing against a penalty order.
  • Proof of payment of the prescribed fee.

Appeal Fees

Appeal to CIT(A):

  • Assessed income up to ₹1 lakh: ₹250.
  • Assessed income between ₹1 lakh and ₹2 lakhs: ₹500.
  • Assessed income over ₹2 lakhs: ₹1,000.
  • Other matters: ₹250.

Appeal to ITAT:

  • Assessed income up to ₹1 lakh: ₹500.
  • Assessed income between ₹1 lakh and ₹2 lakhs: ₹1,500.
  • Assessed income over ₹2 lakhs: ₹10,000 or 1% of assessed income, whichever is less.
  • Other matters: ₹500.

Qualifications for Representation

The appellant can appear in person or be represented by an authorized representative, which may include:

  • A person related to the appellant (e.g., a relative).
  • A legal practitioner entitled to practice in any civil court in India.
  • A chartered accountant or a person duly authorized to practice as an income tax practitioner.

It's essential to adhere to the prescribed timelines and ensure all necessary documents are in order when filing an appeal. For detailed procedures and the latest updates, refer to the official Income Tax Department's e-filing portal.

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