246A
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CIT(A)
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1) 30 days from the date of receipt of notice of demand. Sec. 249(2)
2) CIT(A) has power to
condone delay u/s 249(3) on showing Sufficient cause.
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a) Court fee stamp of 50 paise on Form No. 35 and of 65 paise on copy of Assessment order.
b) Appeal fees: 1. Rs.250.
a) Where assessed total income is Rs. 1 lakh or less.
b) Where appeals are filed on issues such as penalty order, TDS defaults, non-filing of returns, etc. which cannot be linked with the assessed income.
2. Rs. 500, where assessed total income is more than Rs. 1 lakh but not more than Rs. 2 lakhs.
3. Rs.1,000, where assessed total income is more than Rs.2 lakhs.
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35
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1. Form No. 35 in duplicate.
2. Order appealed against in duplicate duly certified.
3. Grounds of Appeal and Statement of Facts in duplicate
4. Notice of Demand (original)
5. In the case of appeal against penalty order copies of relevant Penalty order in duplicate.
6. Proof of payment of appeal filing fee.
7. Affidavit stating reasons for delay in filing appeal beyond 30 days for late filing.
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1) Person authorised to sign return of Income u/s. 140, must sign appeal form.
2) Appealable orders are Assessment Orders, Reassessment Orders, Penalty Orders and other orders as listed under the relevant section. Appeal does not lie against the order which is not covered by 246A.
3) Appeal do not lie u/s 246A, if the additions/disallowances on facts are admitted by the Assessee before the AO.(unless the appellant can demonstrate that facts relied upon were untrue and circumstances for placing such reliance), as the assessee cannot be said to be ‘aggrieved’ by the asst. order containing such agreed additions/disallowances. However, the wrong admission/acquaintance by Assessee on statutory provisions, law points are not binding.
4) The Assessee must ensure payment of tax due as per income ‘returned’ by him u/s 249(4) if not paid at the time of filing of return of income.
5) CIT(A) has to adjudicate the matter in appeal before him. He has no power to set aside order to AO.
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248
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CIT(A) above
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Same as
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Filing Fee 250/-
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35
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Same as above to the extent applicable.
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1) Where under an agreement or other arrangement, the tax is deductible on any income [other than interest] under S.195 is to be borne by the person by whom the income is payable and such person having paid such tax claims that no tax was required to be deducted on such income, he may appeal to the CIT(A) for a declaration that no tax was deductible on such income.
2) Where the tax is borne by the payee, the payer cannot file appeal under S. 248 of the Act. If the payee contends for lower rate of deduction or nil deduction, he has to file the return of income and claim refund from the revenue authorities. Alternatively, he may invoke Writ jurisdiction of the Competent High Court under Article 226 of the Constitution owing to absence of effecious alternative remedy.
3) Tax has to be paid before filing appeal u/s 248
4) CIT(A) in appeal u/s 248 holding assessee not liable to deduct tax at source u/s 195, assessee is entitled to refund of the amount deposited by way of TDS. [TELCO vs. DCIT (2004) 83 TTJ 458 (Mum.)]
5) Appeal to be signed by the person responsible for payment of income from which TDS is deductible u/s 195.
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253
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ITAT
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(i) 60 days from the
date of service of
CIT(A) order
Sec.253(3)
(ii) S.253(5) empowers
the ITAT to condone
the delay on showing
sufficient grounds.
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Appeal fees:
a) Rs. 500.
1) where assessed total income is Rs.1 lakh or less.
2) Where appeals are filed on issues such as TDS defaults, penalties, non-filing of returns, etc. which cannot be linked with the assessed income.
3) An application for stay of demand.
b) Rs.1,500, if assessed income is above Rs. 1 lakh but not more than Rs. 2 lakhs.
c) 1% of assessed income subject to maximum of Rs.10,000 where assessed income is more than Rs. 2 lakhs.
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36
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1. Form No. 36 together with Grounds of appeal in triplicate.
2. Order appealed against in duplicate (including one certified copy)
3. Order of AO in duplicate.
4. Grounds of Appeal before CIT(A) in duplicate.
5. Statement of facts filed before CIT(A) in duplicate.
6. In the case of appeal against penalty order in duplicate of Assessment order.
7. In the case of appeal against order u/s. 143(3) read with S.144A-Two copies of the directions of the Joint Commissioner
u/s. 144A
8. In the case of appeal against order u/s. 143 read with S. 147 — Two copies of original ass-essment order, if any.
9. Proof of payment of appeal filing fee.
10. Affidavit stating reasons for delay in filing appeal beyond 60 days in delayed filing.
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1. Person authorised to sign return of income u/s. 140, must sign appeal form.
2. Orders of CIT(A)/CIT against which appeal lies are listed under the relevant section.
3. If the assessed income is a loss then Filing fees of Rs. 500/- only has to be paid in view of Bombay High Court decision [Gibbs Computervs. ITAT 317 ITR 159 (Bom.) (2009)].
4. The fee payable for filing appeal before the ITAT in cases of penalty orders would be only Rs. 500/- as they do not have any nexus with assessed income.
[Dr. Ajit Kumar Pandey vs.ITAT (2009) 310 ITR 195 (Pat.)]
5. The fee payable for filing appeal before the ITAT in cases assessed ‘losses’ is Rs. 500 as the assessed ‘income’ is less than monitory limit Rs. 1 lac prescribed. [Gibbs Computer vs. ITAT(Bombay HC) 317 ITR 159]
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253(4) (Cross Objec- tion)
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ITAT
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30 days of receipt of notice of appeal by other party
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NIL
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Same as above (except instead of Form 36, Form 36A)
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i. The Assessee/A.O. (who may or may not have filled appeal) may file the cross objections against any part of CIT(A) order. No fees payable.
ii. The cross objection need not be confined to the points taken by the opposite party in the main appeal. The assessee can challenge the order of the deptt. not only in the quantum of tax amount but other points also.
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