Income Tax appeal

At JuroLegal, we provide expert assistance in filing and representing Income Tax Appeals before the Commissioner of Income Tax (Appeals), Income Tax Appellate Tribunal (ITAT), and higher judicial forums. Our tax and legal professionals carefully review assessment orders, demand notices, and disallowances to prepare strong, fact-based appeals that protect your rights and reduce your tax liability. From drafting appeal memorandums, compiling evidences, and filing within statutory timelines to representing clients during hearings, we manage the entire process with precision and confidentiality. Whether your case involves disputed additions, penalties, disallowances, or reassessments, JuroLegal ensures strategic representation and legal compliance at every stage, helping you achieve fair resolution under the Income Tax Act, 1961.

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  • Orders that can be appealed before the Income Tax Appellate Tribunal are as follows:

    • The orders passed by the Assessing Officer.
    • Any Penalty order passed by the Commissioner
    • The orders passed by the Commissioner of Income Tax (Appeals) [CIT(A)]
    • The orders passed by the Assessing Officer as per the directions of the Dispute Resolution Panel(DRP)
    • Any orders passed by the jurisdictional Commissioner.
    • Application for a stay on recovery of demands of tax.
    • Any other Applications for recall of orders.

The Income Tax Appellate Tribunal (ITAT) possesses a range of authorities in handling income tax issues. Let’s elucidate on the powers vested in the ITAT:

  1. Authority to Reconsider Appeals: The ITAT holds the authority to revisit any previously issued order if it determines that the order was made based on factual or legal errors or due to a lack of awareness of pertinent information.
  2. Ability to Review Orders: In instances where there exists a justifiable reason for the non-attendance of the appellant or their authorized representative, the ITAT can review the order.
  3. Power of Referral: The ITAT holds the discretion to refer a case back to the income tax authority for fresh assessment or further investigation if it deems it essential or conducive to the principles of justice.

 

  1. Capability to Reinstate Ex-Parte Orders: The ITAT is empowered to reinstate an ex-parte order it previously issued if it determines that sufficient cause existed for the absence of the concerned party during the order’s issuance.
  2. Authority of Rectification: The ITAT possesses the jurisdiction to rectify any evident mistakes present in its orders, whether initiated by its own volition or upon application by any involved party.

6. Jurisdiction to Adjudicate Contempt: Under the Contempt of Courts Act 1971, the Income Tax Appellate Tribunal is bestowed with the authority to address instances of contempt toward its directives and rulings.

  • The income-tax authorities are subject to the orders, instructions, or directions issued by the CBDT. The CBDT also has the power to set monetary limits for regulating the filing of appeals or applications.

    Monetary Limits set by the CBDT are the following:

    • Before the ITAT – Rs 50 lakh.
    • Before the High Court – Rs 1 crore.
    • Before the Supreme Court – Rs 2 crore.

If you are aggrieved by an order passed by a Commissioner of Income Tax (Appeals), you can file an appeal before the Income Tax Appellate Tribunal (ITAT). To file an income tax appeal before the ITAT, you need to follow these steps:

  1. Prepare a form of appeal in Form No. 36 and a form of memorandum of cross-objections in Form No. 36A. You can download these forms from the ITAT website or obtain them from the ITAT registry.
  2. Pay the prescribed fee for filing the appeal. The fee depends on the amount of tax disputed and whether you are an individual or a company. You can pay the fee by demand draft or online through the ITAT website.
  3. Submit four copies of the memorandum of appeal, statement of facts, fee receipt, and other relevant documents to the ITAT registry within 60 days from the date of receipt of the order appealed against. You must also serve a copy of the appeal and documents to the respondent, i.e., the Commissioner of Income Tax (Appeals) whose order is challenged.
  4. After verifying your appeal, the ITAT will assign a number to it and notify you of the date and place of the hearing. The status of the appeal can be checked online through ITAT website.
  5. Appear Before the ITAT on the hearing date and present your case. You can either represent yourself or engage a chartered accountant, an advocate, or any other authorized representative to argue on your behalf.

After hearing both sides, the ITAT will pass an order disposing of your appeal. The order will be communicated to you and the respondent within four months from the end of the month in which the appeal was heard.