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APPEAL BEFORE THE CIT – COMMISSIONER OF INCOME TAX (APPEALS)

Whenever a taxpayer is aggrieved by an order of the Assessing Officer, s/he can file an appeal against the order of the Assessing Officer before the Commissioner of Income-tax (Appeals). Appealable order The Commissioner of Income-tax (Appeals) is the first appellate authority. Section 246A specifies the orders against which an appeal can be filed before the Commissioner of Income-tax (Appeals). As per the provisions of Section 249(2), an appeal should be presented within 30 days of the cause of grievance arising.

FORM OF APPEAL

The CBDT had substituted the Rule 45 of Income-tax Rules, 1962 relating to filing of Form of appeal to CIT(A) vide Income-tax (3rd Amendment) Rules, 2016. By virtue of such amendment, the CBDT had issued a new Form No. 35 for filing an appeal before CIT(A). Further, e-filing of Form has been made mandatory for persons for whom e-filing of return of income is mandatory.

APPEAL BEFORE THE INCOME TAX APPELLATE TRIBUNAL

While the CIT Commissioner of Income Tax (Appeals) is the first appellate authority, the Income Tax Appellate Tribunal (ITAT) is the second appellate authority. Appeal to the ITAT can be filed by any of the aggrieved party either by the taxpayer or by the Assessing Officer. The ITAT is constituted by the Central Government and functions under the Ministry of Law. ITAT consists of two classes of members – Judicial and Accountant. In this part you can gain knowledge about various provisions relating to appeals to the ITAT. Appealable orders in case of appeal by the taxpayer.

TIME- LIMIT FOR PRESENTING APPEAL

APPEAL ITAT is to be filed within a period of 60 days from the date on which the order sought to be appealed against is communicated to the taxpayer or to the Principal Commissioner of Income-Tax or Commissioner of Income-Tax (as the case may be). The ITAT may admit an appeal even after the period of 60 days if it is satisfied that there was sufficient cause for not presenting the appeal within the prescribed time.

FORM AND SIGNATURE

The appeal to ITAT shall be filed in Form No. 36. In case of appeal by the taxpayer, the form of appeal, the grounds of appeal and the form of verification are to be signed and verified by the person authorised to sign the return of income under section 140.

JURISDICTION OF HIGH COURT

Statutory Provision under Tax laws: There is availability of statutory provision under Section 260A (1) of the Income Tax, 1961, under which the affected party may file appeal before the High Court aggrieved by the order passed in appeal by the Appellate Tribunal. However, The appeal will be admitted before the High Court only if the High Court is satisfied that the case involves a substantial question of law or facts.

WRIT JURISDICTION OF HIGH COURT Although multiple remedies are available under the Income Tax Act, there is always a constitutional provision available to represent tax litigations before the High Court, wherein a writ petition under Article 226 and Article 227 of the Constitution of India can be filed.

The tax litigations mainly relating to the following may be filed writ petition before the High Court:

• When income-tax authorities acting in excess of their jurisdiction or fails to refund money wrongly recovered from the assessees.
• When quasi-judicial proceedings taken by the income-tax authorities without jurisdiction or pass order without application of mind and violation of the principles of natural justice.
• When an order passed by the income-tax authorities is arbitrary or does not comply with the statutory requirements.
• When the provisions of an Act and Rules are challengeable for constitutional validity.
• When the provisions prescribed through Notifications, Instruction, Order and Circular have been misinterpreted and held illegal or ultra vires. The tax authority may file a writ petition to seek stay on payment of erroneous refund claim sanctioned by the sanctioning authority.