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Income Tax Appellate Tribunal Appeal

If you disagree with the Commissioner of Income Tax’s Order, Estabizz can assist you appeal it to the Income Tax Appellate Tribunal. At Estabizz, we will provide skilled advocates to help you file the appeal. Utilize our services right away for cost-effective, hassle-free litigation.

Overview

We Provide-

  • No cost advice
  • Offer you the top advocates for your case
  • Daily reporting and representation before the Income Tax Appellate Tribunal
  • Complete assistance for your case

  • By presenting the issue of law or fact to the higher Court, one can correct the incorrect ruling of the lower court through the appeals process. In plainer language, an appeal is an "application to a higher court for a reversal of the decision of the lower court." A team of legal and accounting experts is chosen by the central government to carry out its obligations and exercise its powers. As the second Appellate Tribunal, it formed the Income Tax Appellate Tribunal, which is governed by the Ministry of Law and Justice. Although the Central government created ITAT, it functions independently in accordance with section 255.
    According to Article 227 of the Indian Constitution, ITAT is a subordinate court to the High Court and is required to abide by the state's High Court as well as Supreme Court decisions. The Assessing Officer deals with questions pertaining to income tax responsibilities. He may appeal the Assessing Officer's decision to the Commissioner of Income Tax if it is unsatisfactory. The taxpayer frequently expresses dissatisfaction with the CIT order. In this situation, he has the right to appeal the CIT's decision to the Income Tax Appellate Tribunal.

Orders against which the appeal can be filed in the Income Tax Appellate Tribunal

When the taxpayer is not satisfied with the Commissioner of Income Tax's decision, he may appeal it in the ITAT.

  • Decisions made by the Commissioner of Income Tax (appeals) under Section 250/271/ 271A/272A
  • Order of correction pursuant to Section 154
  • Order from the Commissioner rejecting a charity or religious institution's Section 12AA registration application
  • Order by the Commissioner under Section 263 amending an assessment officer's decision that is deemed to be against the interests of revenue
  • Order made by the Assessing Officer according to section 158BC(c) - Block Assessment Procedure - with regard to search actions started between 1995 and 1997.
  • Exclusion of the taxpayer from the tonnage tax program by order of the Assessing Officer
  • Verification of an Order under Section 263 by Commissioner according to Section 154 Order.
  • The Chief Commissioner issued a penalty order under Section 272A of the Income Tax Act,
  • The Assessing Officer followed that order by issuing an order under Sections 143(3) and 147 that increased the assessment or decreased the refund.
  • The ITAT accepts direct initial appeals against orders made by the CIT under section 263 and orders made by the Assessing Officer in response to an instruction from the Dispute Resolution Panel under section 144C of the Act. The Tribunal also considers a variety of requests for the recall and correction of orders, stay petitions, etc.

The following matters are subject to appeals to the Tribunal

  • Excessive or incorrect assessment
  • Inquiry and seizure
  • Additions and exclusions
  • Under Chapter VIA of the Income Tax Act,
  • There are interest penalties.
The department will not take up appeals concerning the constitutionality of a statute, constitutional law questions, instances involving the overstepping of authority, issues involving taxes other than income taxes, and writ of man concerns.

Filing an appeal before ITAT through Estabizz

  • Our case manager will contact you after you use our services to continue working on your request. An experienced advocate will be assigned to your case once we have all the information we need. 2- 4 working days are allotted to do so.
  • A designated advocate will come back to you and appeal on your behalf before the ITAT. We'll keep you informed and give you regular updates on the case. It will take another 4-5 working days

Form needed to be filed before ITAT

For cases handled by the ITAT Three copies of Form No. 36 along with two copies of the order being appealed must be filed.

The expiration date for ITAT appeals

The complainant has 60 days from the moment the order is issued to initiate an appeal with the Appellate Tribunal. If there is a delay in filing the appeal, the ITAT will excuse the delay if it determines that the delay was caused by unavoidable circumstances.

Either the tax assesses or the commissioner/assessing officer may file an appeal. In the later scenario, the case must involve issues worth at least Rs. 10,000,000 within that assessment year.

Fee schedule for appeals

The cost to file an appeal with the Income Tax Appellate Tribunal is established by the Assessing Officer based on the person's income. Fees must be paid, and Form 35 must be submitted with a receipt for the payment.

When the payment of fees is exempt

  • Appeals filed by the principal commissioner or commissioner
  • A cross-objection memorandum submitted by the assessee or the department.

How to file an appeal with the ITAT

  • The order of the CIT must be appealed within 60 days of that date.
  • The opposing party is informed of the appeal through notice.
  • The Tribunal sets the hearing date and notifies the parties of the location and time of the hearing.
  • Either the appellant or his agent opens the Pleadings.
  • When there is sufficient cause, the ITAT has the authority to adjourn cases, issue stays of the Section 253(1) proceedings, or examine new evidence.
  • The ITAT is able to undertake investigations.
  • A single member bench may decide a case involving a sum less than Rupees 50,00,000 in dispute.
  • According to section 254(2A) of the Income Tax Act, the ITAT must make a judgement within four years of the end of the fiscal year in which the appeal is lodged. However, it is not required.
  • There are further appeal grounds that the ITAT will hear.
  • Within six months of the date the judgment was rendered, an order on a factual matter that was submitted in error may be amended.
  • Within 180 days of the stay order being passed, the Tribunal will issue the ruling in writing.
  • Notifying the parties involved of the order.

Documents needed for an ITAT appeal

  • Original Order of the Assessing Officer
  • Form No. 36
  • The Commissioner of Income Tax's directive
  • Two copies of the grounds for the appeal and the supporting facts
  • Documentary evidence was provided at the initial stage of the proceedings.
  • Paper book
  • Memorandum
  • If the case pertains to Section 143 R/W Sections 147 or 143(3), the initial assessment or the Joint Commissioner’s order along with the Challan.

Memorandum of cross objections

The party appealing a tax return against must provide a Memorandum of Cross Objections (Form No. 36A). The other party is shown the document for signing and verification, and it includes the party's arguments. Even in cases when the taxpayer has not appealed, such a memo may be submitted.

Time limit
Thirty days following the day the notice was received.

Acceptance of delay
After 30 to 60 days, the Tribunal may consider an appeal of the memorandum of cross-objections if it determines that there was a good reason for the delay.

Financial restrictions for ITAT appeal submission

The Board has the authority to direct the income tax authorities to set monetary limits in order to control the appeal that is brought before the Tribunal, in accordance with Finance Act, 2008, section 268A. The following amounts may be appealed in income tax cases before the ITAT, High Court, and Supreme Court in cases involving Special Leave Petitions.

Decision

The Appellate Bench often hears appeals; it is made up of one member who is a judge and one member who is an accountant. When the Assessing Officer's estimated total income does not exceed Rs. 5 lakhs, a single bench will hear the case. If the judges on the bench are evenly divided in their opinions, the ITAT President checks into the situation. Members of ITAT state their differences, and the matter is determined by the majority vote of those present. For the purpose of handling significant situations, the President of the ITAT may appoint a Special Bench comprising three or more members. An accountant and one judge will serve on the special bench.

The steps associated with making an appeal with Estabizz

  • After you submit a question, a representative from our company will contact you and assign a lawyer to your case.
  • Our advocate will get in touch with you, go over the entire process with you, and comprehend the specifics of your case.
  • The advocate will write an appeal when the goals are stated.
  • There will be an initiation of legal action.
  • The opposing party will then receive notice from the Tribunal following this.
  • An appeal will be written and then presented to the Court.
  • Our Team will keep you informed on the progress of the case.

What services does Estabizz provide?

  • Free advice from Enquiry Renounced Legal Experts is available to you.
  • Complete services
  • Assistance with the Income Tax Appellate Tribunal appeal submission
  • We will continue to support you and be at your disposal for the duration of the case.
  • - Any fee, stamp duty, and other expenses must be paid separately.

    Please get in touch with us if you have any Income Tax Appellate Tribunal appeals that are related to questions. Also contact us by asking a question on our website if you'd like to use our services.

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