APPEAL TO COMMISSIONER OF INCOME-TAX.

APPEAL TO COMMISSIONER OF INCOME-TAX

INTRODUCTION.

Appeal refers to an act of referring the case to a higher authority against the order passed by a lower authority in respect of that case or matter. It implies a complaint to a higher authority against the order or judgement (alleged to be erroneous) of an administrative authority or appellate authority. At times it may happen that the taxpayer is aggrieved by an order of the Assessing Officer. In such a case he can file an appeal against the order of the Assessing Officer before the Commissioner Of Income-Tax (Appeals) CIT(A). In this part you can gain knowledge about various provisions relating to appeals to CIT(A).

Procedure For Filing of Appeal to ITAT AKT Associates

PARTIES TO AN APPEAL.

There are following two parties to any appeal :

Appellant. The person filing an appeal is called ‘appellant’ or ‘applicant’. Under Income Tax, the first appeal can only be filed by assesse and—hence only assesse can be appellant in such a case. However, in subsequent appeals (i.e., appeal to ITAT, HC or SC) appellant can be assessed or C.I.T.

Defendant / Respondent. The person against whom the appeal is filed is called ‘defendant’ or ‘respondent’.

WHEN APPEAL CAN BE FILED ?

As per Section 246 A The CIT(A) is the first appellate authority. Section 246A specifies the orders against which an appeal can be filed before the CIT(A). The list of major orders against which an appeal can be preferred before the CIT(A) is given below:

  1.  Order passed against the taxpayer in a case where the taxpayer denies the liability to be assessed under Income Tax Act.
  2. Intimation issued under Section 143(1)/(1B) where adjustments have been made in income offered to tax in the return of income.
  3. Intimation issued under Section 200A(1) where adjustments are made in the filed statement.
  4. Assessment order passed under Section 143(3) except in case of an order passed in pursuance of directions of the Dispute Resolution Panel
  5. An assessment order passed under Section 144.
  6. Order of Assessment, Re-assessment or Re-computation passed after reopening the assessment under Section 147except an order passed in pursuance of directions of the Dispute Resolution Panel
  7.  An order referred to in Section 150.
  8. An order of assessment or reassessment passed under Section 153A or under Section 158BC in case of search/seizure.
  9. Assessment or reassessment order passed under Section 92CD(3).
  10. Rectification order passed under Section 154 or under Section 155.
  11.  Order passed under Section 163 treating the taxpayer as an agent of a non-resident.
  12. Order passed under Section 170(2)/(3) assessing the successor of the business in respect of income earned by the predecessor.
  13. Order passed under Section 171 recording the finding about partition of a Hindu Undivided Family.
  14. Order passed by Joint Commissioner under Section 115VP(3) refusing approval to opt for tonnage-tax scheme to qualifying shipping companies.
  15. Order passed under Section 201(1)/206C(6A) deeming a person responsible for deduction of tax at source as assesse-in-default due to failure to deduct tax at source or to collect tax at source or to pay the same to the credit of the Government. Order determining refund passed under Section 237.
  16. Order imposing penalty under Section(s) 221/271/271A/271AAA/271F/271FB/272A/272AA/272B/272BB/275(1A)/158BFA(2)/271B/271BB/271C/271CA/271D/271E/271AAB
  17. Order imposing a penalty under Chapter XXI.

FEES TO BE PAID FOR APPEAL.

Form 35 shall be accompanied by a fee as under: `

Where the total income/loss of the assesse as computed by the A.O. in the case to which appeal relates is Rs.1,00,000 or less : Rs. 250

Where the total income/loss of the assesse, computed as aforesaid in the case to which appeal relates exceeds Rs. 1,00,000 but does not exceed Rs. 2,00,000 : Rs. 500

Where total income/loss of the assesse, computed as aforesaid in the case to which appeal relates exceeds Rs. 2,00,000 : Rs. 1,000

Where the subject matter of appeal relates to any matter other than specified in clauses (a), (b) and (c) above : Rs. 250

The fee should be credited in a branch of the authorised bank or a branch of the State Bank of India or a branch of the Reserve Bank of India after obtaining a challan from the Assessing Officer and a copy of challan sent to the Commissioner of Income-tax (Appeals).

TIME LIMIT FOR FILING APPEAL.

According to Section 249(2) The a Appeal should be presented within a period of 30 days of the date of payment of tax, where appeal is under Section 248; or the date of service of notice of demand relating to assessment or penalty if the appeal relates to assessment or penalty; or However, where an application has been made under Section 270AA(1), the period beginning from the date on which the application is made, to the date on which the order rejecting the application is served on the assesse, shall be excluded. the date on which intimation or the order sought to be appealed against is served if it relates to any other cases. As per Section 268 the date on which the order complained of is served is to be excluded. Further, if the assesse was not furnished with a copy of the order when the notice of the order (say notice of demand) was served upon him then the time required for obtaining a copy of the order should be excluded, i.e. period taken for obtaining the order shall be added to the time limit of 30 days.

PROCESS OF PAYMENT OF TAX ONLINE FOR APPEALS.

  1. To pay taxes online, login to http://www.tin-nsdl.com > Services > e-payment. You can go and visit following Link – https://onlineservices.tin.egov-nsdl.com/etaxnew/tdsnontds.jsp
  2. Select the relevant challan i.e. ITNS 280
  3. Enter PAN / TAN (as applicable) and other mandatory challan details like accounting head under which payment is made, address of the taxpayer and the bank through which payment is to be made etc.
  4. On submission of data entered, a confirmation screen will be displayed. If PAN / TAN is valid as per the ITD PAN / TAN master, then the full name of the taxpayer as per the master will be displayed on the confirmation screen.
  5. On confirmation of the data so entered, the taxpayer will be directed to the net-banking site of the bank.
  6. The taxpayer has to login to the net-banking site with the user id / password provided by the bank for net-banking purpose and enter payment details at the bank site.
  7. On successful payment a challan counterfoil will be displayed containing CIN, payment details and bank name through which e-payment has been made. This counterfoil is proof of payment being made.

 

PROCEDURE FOR FILING APPEAL FORM 35

 Login in your Account using User credentials

                                  ↓

Go to E-File Link and Choose Income Tax Forms

                                  ↓

Choose Form No- 35 –Appeal to Commissioner

  Appeals.

                                    ↓

Now start Filing Form No 35 Online. You will get some details Pre-filed and fill remaining editable details properly.

                                  ↓

Now provide details of the order to be appealed against.

                                    ↓

Provide details related to Filed ITR, selected for Scrutiny and against which Appeal is to be filed.

                                    ↓

Now Provide details related to Statements of facts, Grounds of Appeal and Additional Evidence related information which is not made available at time of Assessment. This is a very crucial part of Appeal. Adequate attention needs to be paid while preparing Facts and Grounds of Appeal. These are the points on which your case will proceed further. Each matter on which there is controversy/ matter of disputes between assesse and Assessing Officer needs to be explained properly. All facts should be adequately drawn because in case of appeal before ITAT also these Grounds of Appeal play a very crucial role.

                                  ↓

Now provide details, whether appeal is filed within time limit or there is any delay in filing Appeal. As explained earlier, appeal is to be filed within 30 days from the date of receipt of order however; CIT (A) has power to condone the delay in filing appeal within the prescribed time period. In case of delay, please provide the reasons of delay. The reason should be genuine.

                                 ↓

Now provide details related to Appeal Fees paid and address on which further communication can be done and save the appeal.

                                ↓

After above process, submit the Form 35 and you will get the Acknowledgement number of this Submission

 

CONCLUSION.

The right to appeal is not the natural or inherent right of the assesse. It is available to him only if specifically granted under Income Tax Act. Thus, it is a statutory right of the assesse and cannot be denied to him by any order of the Central Board of Direct Tax (CBDT). It can be snatched from the assesse only by an express provision provided under Income Tax Act. Where it is possible, the CIT(A)  shall dispose off the appeal within a period of one year from the end of the financial year in which appeal is filed. The order should be issued within 15 days of last hearing.

 

Gujarat High Court Telegram Channel for High Court Advocates, Litigants & other stake holders

High Court of Gujarat, starts its own Telegram Channel

To make it more convenient for high court advocates, litigants & other stake holders, High Court of Gujarat has started its official Telegram Channel.

Gujarat High Court Telegram Channel for High Court Advocates, Litigants & other stake holders

Gujarat High Court Telegram Channel for High Court Advocates, Litigants & other stake holders

In its official press release, they mention that “Updates like Daily Notices, Circulars, Press Releases, Youtube Live Streaming Links, Complete Causelists, Miscellaneous, Notifications and other important updates being uploaded on the website of the High Court will also be simultaneously shared on this Telegram Channel, starting from 1st March, 2021”

 

You can join the Gujarat High Court telegram channel here : High Court of Gujarat Telegram Channel

Also Read: Gujarat High Court had recently started live streaming of proceedings on its youtube channel

 

Prime Minister Narendra Modi will virtually release a commemorative postage stamp on Gujarat High Court

PM Modi to unveil Postage Stamp On Gujarat High Court on its Diamond Jubilee celebrations

The Gujarat High Court will mark its Diamond Jubilee celebrations. The High Court has completed sixty years of its establishment in May 2020.

Prime Minister Narendra Modi will virtually release a commemorative postage stamp on Gujarat High Court on Saturday as part of the institution’s Diamond Jubilee celebrations. An official release issued by the high court’s Registrar said on Friday. The Gujarat High Court has completed sixty years of its establishment on May 1, 2020.
Though the Prime Minister was supposed to personally attend one of the events and release the stamp as part of the Diamond Jubilee, the celebrations were postponed due to the coronavirus outbreak in Gujarat, the press release said. Now, the stamp will be released virtually by PM Modi on Saturday, it said.

“The Prime Minister has kindly consented to grace the function and do the honours of releasing the commemorative postage stamp of Diamond Jubilee of the High Court of Gujarat at 10.30 am on February 6, 2021,” it said. The Prime Minister will also address the gathering via video link.

PM Modi To Unveil Postage Stamp On Gujarat High Court
Prime Minister Narendra Modi will virtually release a commemorative postage stamp on Gujarat High Court

Ahmedabad: Prime Minister Narendra Modi will virtually release a commemorative postage stamp on Gujarat High Court on Saturday as part of the institution’s Diamond Jubilee celebrations. An official release issued by the high court’s Registrar said on Friday. The Gujarat High Court has completed sixty years of its establishment on May 1, 2020.
Though the Prime Minister was supposed to personally attend one of the events and release the stamp as part of the Diamond Jubilee, the celebrations were postponed due to the coronavirus outbreak in Gujarat, the press release said. Now, the stamp will be released virtually by PM Modi on Saturday, it said.

“The Prime Minister has kindly consented to grace the function and do the honours of releasing the commemorative postage stamp of Diamond Jubilee of the High Court of Gujarat at 10.30 am on February 6, 2021,” it said. The Prime Minister will also address the gathering via video link.

Gujarat Chief Minister Vijay Rupani and Chief Justice of the Gujarat High Court, Justice Vikram Nath will also address the gathering via video conference.

 

Prime Minister Narendra Modi will virtually release a commemorative postage stamp on Gujarat High Court

Prime Minister Narendra Modi will virtually release a commemorative postage stamp on Gujarat High Court

Originally Posted here
Bhatt & Joshi Associates, High Court Lawyers, High Court Advocates, NCLT Lawyers - Gujarat High Court

Gujarat High Court directs Govt to send people who don’t wear masks to work in Covid-19 centers

The Gujarat High Court held that imposition of fine on not wearing masks is not acting as a sufficient deterrent among the people and the State Government may consider making violators work at Covid-19 centres.

The division bench of Chief Justice Vikram Nath and Judge JB Pardiwala said this while hearing a PIL filed by Advocate Vishal Awtani.

The Gujarat High Court in its order directed the State Government said, people violating social distancing would do at least 4-5 hours non-medical duty at a Covid Care Centre for 5-15 days, as decided by authority, such as cleaning, housekeeping, cooking, helping, serving, preparation of the record, data-keeping, etc.

Bhatt & Joshi Associates, High Court Lawyers, High Court Advocates, NCLT Lawyers - Gujarat High Court begins live-streaming

Gujarat High Court starts live streaming of proceedings

The Gujarat high court on 26 Oct 2020 became the first in the country to start live streaming proceedings on a YouTube channel, with the court of Chief Justice Vikram Nath accessible to the public through a link on the court’s official website.
Chief Justice of India (CJI) S.A. Bobde said on Monday that in practice though, live streaming could be misused as already he was facing several complaints over the virtual hearings taking place over the videoconferencing app Vidyo.

According to an administrative order issued by Justice Nath, the live telecast from Court No. 1 was purely on an experimental basis, and the “aspect of continuing with or adapting the modality of live court proceedings will be decided based on the outcome of this trial”.

The first hearing that was live streamed on 26 Oct 2020, was a plea seeking relief for admission to medical colleges through NEET for students who had not taken the Class 12 exam from Gujarat. The court issued a notice to the state government and reserved its order in the case.

Proceedings of a  Gjarat High Court cases were live on the YouTube link — provided on the HighCourt of Gujarat— for over five hours and about half-a-dozen cases were heard. Around 68,324 viewers watched the channel on the same day.

All high court benches have been functioning through video conferencing since March 24 amid the Covid-19 pandemic, in which advocates, parties, victims and witnesses are made to participate in a video hearing.

In a statement, the high court referred to a Supreme Court judgment which ruled that the public should be allowed to view hearings conducted through video conferencing. The communication referenced a public interest litigation (PIL) filed by Nirma University School of Law student Pruthviraj Sinh Zala that sought the court to issue directions for live streaming to keep with the principles of access to justice. Hearing the PIL, the Supreme Court, on April 6, 2020, issued seven guidelines for web-based hearings and live streaming of court proceedings, saying that the “successful implementation will ensure that the judiciary rises to face the unique challenge presented by the outbreak of Covid-19”.

“In the Model Video Conferencing Rules as prescribed by the e-Committee of the Supreme Court of India, it has been provided that the public will be allowed to view the court hearing conducted through video conferencing,” the Gujarat HC’s chief justice said in his order.

Welcoming the order, Advocate Aaditya Bhatt, a high court lawyer in Ahmedabad, said: “It will usher in a new era of transparency in the judicial system. It will also make the lawyers accountable to their clients.” Advocate Aseem Pandya, former president of Gujarat High Court Advocates Association, said, “This is one of the remarkable and great moments for judiciary in our country.”

“Sunlight is the best disinfectant,” the SC had observed in September 2018 in a judgment that paved the way for live streaming of court proceedings. Two years down the line, CJI Bobde said on Monday that in practice, live streaming could be misused. Sharing his thoughts on live streaming as part of suo motu proceedings on court functioning during the pandemic, CJI Bobde, heading a three-judge bench, said, “In principle, I agree that there should be live streaming but in practice, you must hear me. As CJI, I have to deal with so many complaints over the virtual court proceedings.”

The observation followed a suggestion by Attorney General KK Venugopal who suggested that since the Gujarat high court had taken the lead in live streaming the proceedings, the Supreme Court could follow suit.

The bench, also comprising Justices DY Chandrachud and LN Rao, said, “There can be some negative use or abuse of live streaming.” Justice Chandrachud, who heads the e-committee of the SC responsible for enhancing virtual court proceedings, told Venugopal that a delay of 20 seconds occurs between the live streaming and actual proceedings in the Gujarat high court. This ensures a check on anything untoward going live.

Justice Chandrachud said at present the SC was focusing on enhancing the video conferencing facility. “The idea is to have one video conferencing facility for all high courts and district courts and a separate facility for the Supreme Court. Bids have been invited to manage the entire videoconferencing facility,” Justice Chandrachud said.

For better connectivity, the CJI sought the Centre’s help to enhance the optical fibre network. “In states which do not have fibre optics coverage, we have to rely on satellites,” CJI Bobde said.

Originally Published in Hindustan Times