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CIT Appeals & ITAT Copy

CIT Lawyers and ITAT lawyers, Taxation Lawyers in Gujarat High Court at Ahmedabad Gujarat, India is a very important field of Legal services; and one needs a highly qualified and experienced Direct Taxation lawyer / Income Tax Lawyers in Gujarat, India. Bhatt & Joshi Associates, is a full service Lawyer Firm having the best set of Income Tax Lawyers / Taxation Lawyers, Taxation Lawyers in Gujarat High Court at Ahmedabad Gujarat, at Ahmedabad, Gujarat. 

Our lawyers appear before CIT Appeals, ITAT and Gujarat High Court to represent Direct Taxation related issues pertaining to our clients. Our Direct Tax / Income Tax Lawyers have in-depth knowledge of all All legal services in the fields of Income Tax Law of India and also have intricate understanding of Indirect Taxation related issues, providing a best interface to our clients to have an end to end litigation cum advisory services in the fields of Income Tax, Goods and Services Tax compliance, registration services, litigation services in the fields of Income Tax and Goods and Service Tax. 


Appellate Hierarchy of Income Tax Law in India

Appellate Hierarchy of Income Tax Law in India

As the image/ graphic shows, the appellate hierarchy of Income Tax Law is as above. Any order passed by Assessing Officer, is firstly challenged before the Commissioner of Income Tax in the first appellate stage and Income Tax Appellate Tribunal in the Second Appellate stage. However, if at all any substantial question of law still remains than it can be challenged before the High Court and supreme court respectively under the writ and Special Leave jurisdiction.

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. 


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.


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:

  1. When income-tax authorities acting in excess of their jurisdiction or fails to refund money wrongly recovered from the assessees.
  2. 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.
  3. When an order passed by the income-tax authorities is arbitrary or does not comply with the statutory requirements.
  4. When the provisions of an Act and Rules are challengeable for constitutional validity.
  5. When the provisions prescribed through Notifications, Instruction, Order and Circular have been misinterpreted and held illegal or ultra vires.
  6. The tax authority may file a writ petition to seek stay on payment of erroneous refund claim sanctioned by the sanctioning authority.




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  • Representation: It is most important for a CIT (Appeals) Lawyers, ITAT Lawyers, Taxation Lawyers In Gujarat High Court to deeply understand facts and most aptly represent them before presiding officer, be it Appellate Tribunal or High Court. It must be understood that any important evidence missed out at the stage of original proceedings, affects the case at every stage of appeal. And as we know, Tax litigations depending upon the complexity has all likelihood to travel from High Court to Supreme Court.
  • Detailed Knowledge of Diverse Areas of Law: It is equally important that your CIT (Appeals) Lawyer, ITAT Lawyer, Taxation Lawyer In Gujarat High Court, has a grip over diverse areas of Law. Many times there are multiple remedies may be available and it will be upto your Tax lawyer, who will decide the most appropriate remedy in the given facts and circumstances of your case. All services in the fields of GST and Income Tax Act. Because a Direction Taxation issue will definitely give rise to an issue of Indirect Tax. Therefore, your Tax lawyer should know both the areas of law also known as Dual Taxation advice. Your firm must also be competent enough to provide foreign tax advice, Foreign Exchange Management Act (FEMA) compliance and Compliance of the RBI Guidelines for investors, foreign investments because they all are intertwined.
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