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Appeals and Revision

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16 views

Appeals and Revision

Uploaded by

biswajoyg98
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PPTX, PDF, TXT or read online on Scribd
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Appeals and Revision

A presentation by MSTU, Kolkata


Appeal Procedure
Supreme Court

High Court

Income Tax Appellate


Tribunal
CIT (Appeal)

Assessment Order
Appeal Procedure
Appealable order before JCIT
Assmt Order passed by AO below the rank of JCIT
Assmt Order u/s. 143(3) / 144
Assmt Order u/s. 147
Order u/s. 200A(1) processing of TDS Statement
Order u/s. 206CB(1), processing of TCS statement
Order u/s. 201 treating deductor as an assessee in default
Order imposing penalty under chapter XXI (sec.270 to 275)

[Any order passed (or approved) by any officer other than above the rank of DCIT]
Appeal Procedure
Fees for Appeal before JCIT [sec. 249(1)]
where assessed income

Upto Rs. 1,00,000 :- Rs. 250


1,00,000 < to < Rs. 2,00,000:- Rs. 500
More than Rs. 2,00,000:- Rs.1,000
For other matters Rs. 250
Time limit for disposal of appeal by JCIT(A) is One Year
Appeals
To Whom Filed Against Order of : By Whom

1st Appeal CIT (A) Order of A.O. Assessee

Order of CIT (A)


2nd Appeal ITAT Assessee / CIT
(Tax effect above 50 lakhs)

Order of ITAT on
Appeal to H.C. High Court Substantial Question of Law Assessee / CIT
(Tax effect above 1 crore)

Judgment of High Court


Appeal to S.C. Supreme Court Assessee / CIT
(Tax effect above 2 crore)
Appealable orders before CIT(A)
[Section 246A]

Order passed by the JCIT under section 115VP(3)(ii)

Assessment Order u/s. 115WE(3) /115WF (Fringe Benefits)

Assessment Order u/s. 143(3) or 144


Assessment, Reassessment or Re-computation u/s. 147
Assessment, Reassessment u/s. 153A
Rectification u/s. 154 and 155
Appealable orders before CIT(A)
An order imposing a penalty under Chapter XXI i.e. under
section 270 to 275

Block Assessment, in respect of search initiated under section


132

Order imposing a penalty under section 158BFA(2) for


concealment of income
Filing of Appeal before CIT(Appeal)
[Section 246 to 251]

The appeal is to be filed in form No. 35

The form is to be signed and verified by the person authorized to


sign the return of income u/s. 140.

Form is to be accompanied by proof of payment of requisite fee


as stated in sec. 249(1)

20% of Demand is to be paid before filing appeal


However the CIT(A) has the power to grant stay even if deposit of tax is less than 20%
Time Limit for Filing Appeal before CIT(A)

30 Days of :

Service of Demand Notice for Assmt/Penalty orders

Date of payment of tax in case of order u/s 195

Service of Relevant orders in other cases

The date on which the order is served is excluded


Disposal of Appeal by CIT(A)

Within a period of one year from the end of the


financial year in which appeal is filed.
Procedure on Receipt of Appeal Order
(2 Appeal) [Section 252 to 255]
nd

Effect of Appellate order from CIT(Appeal) to be given


immediately

Appeal Scrutiny Report to be made by AO

Appeal before the Income Tax Appellate Tribunal


( ITAT ) within 60 days of receiving of Appellate order
by the Pr. CIT.
Procedure on Receipt of Appeal Order
(2 Appeal)
nd

Assessee can appeal before the ITAT against order


passed by the Pr.CIT u/s. 263

2nd Appeal is contested by CIT DR on behalf of the


Department

Appeal before the ITAT is to be filed in form 36 i.e.


Grounds of Appeal
Tax effect should be Rs. 50,00,000 or more
Appeal before ITAT …
Fees for Appeal before ITAT where assessed income
Upto Rs. 1,00,000 :- Rs. 500
1,00,000 < to < Rs. 2,00,000:- Rs. 1500
More than Rs. 2,00,000:- Rs.10,000 (or 1% of
assessed income whichever is less)

For other matters Rs. 500


Procedure on Appeal before High Court
[Sec. 260A]

Effect to the ITAT order is to be given on urgent basis


irrespective of the fact that second appeal may be
suggested against such order.
Appeal Scrutiny Report

Appeal before the High Court to be made within


120 days of receiving of ITAT order by the Pr. CIT .
Procedure on Appeal before High Court
(Sec. 260A)
Appeal is to be filed based on Substantial Question of
Law and not on the facts

Tax effect should be Rs. 1 Crore or above

Appeal before the High Court is to be suggested by


Pr.CIT and duly approved by the Collegium of CCsIT
Appeal Procedure
Supreme Court
Substantial
Question of
Law High Court

Income Tax Appellate


Tribunal
CIT (Appeal)
Assessment /
Penalty Order Contest based on
Assessee facts/question of law
Procedure for filing SLP before Supreme Court
(Under Article 136 of the Constitution of India)

Special Leave Petition (SLP) may be filed when the


Judgement pronounced by the High Court is un-
acceptable

Tax effect should be Rs. 2 Crore or above

Appeal before the Supreme Court is to be suggested


by Pr.CIT with approval of CCIT
Procedure for filing SLP before Supreme Court
(Under Article 136 of the Constitution of India)

Appeal is to be filed based on Question of Law

Should be filed within 90 days of pronouncement of


High Court judgement

Where the matter is of Public importance and gross


injustice has been done
REVISION
Section 263 – Orders erroneous and prejudicial to
the interest of REVENUE
Pr. CIT can revise the order on examination of records and
simultaneously both the above conditions are to be fulfilled

Should be Revised within 2 years from the end of the


Financial Year the order was passed

Includes assessment order and any other order e.g. penalty,


interest, rectification etc. passed by A.O.
REVISION
Section 264 – Orders may be revised by Pr.CIT
on his own or on Application by the Assessee
The PCIT cannot revise any order under this section on his own motion (suo
motu) if the order has been made more than one year previously

Order cannot be prejudicial to the interest of Revenue

Should not be invoked where section 263 is applicable

Should be filed by Assessee within 1 year from the end of


the F.Y. the order is communicated
 END OF SESSION

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