Appealable Order<\/strong><\/h2>\n\n\n\nSection 246A of the\nIncome Tax Act specifies the list of orders against which an appeal can be\nfiled by an aggrieved assessee. The Commissioner of Income Tax\n(Appeal) is the first appellate authority for bringing a grievance pertaining to a matter of Income Tax. Following are the\norders which are eligible to raise an appeal against : <\/p>\n\n\n\n
- When\nan assessee denies the liability assessed under the\nIncome Tax Act and an order is passed against such taxpayer.<\/li>
- Notice is issued under Section 143(1) or (1B) in case the income shown in Income\nTax Return has been adjusted.<\/li>
- Notice is issued under section 200A(1) in case the adjustments\nhave been established in a filed statement.<\/li>
- Assessment of Order passed under section 143(3) except the order\nhas been passed under Dispute Resolution Panel.<\/li>
- The assessment order passed under Section 144. <\/li>
- Order of assessment, reassessment or re-computation passed after\nre-opening of the assessment as per Section 147 except the case when an order has been passed\nunder Dispute Resolution Panel.<\/li>
- An order issued under Section 150.<\/li>
- During the search or seizure, any order passed under Section\n153A or Section 158C.<\/li>
- Rectification order passed under section 154 or section 155.<\/li>
- The order passed under section 163 treating the taxpayer as an\nagent of an NRI.<\/li>
- While taxation of a successor for the income incurred by the\npredecessor, any order passed under section 170(2) or section 170(3).<\/li>
- The order passed under section 171 for recording the partition of\nHUF<\/li>
- The order passed under section 115VP(3) by Joint Commissioner who\nrefuses to opt for the tonnage-tax scheme to qualifying shipping scheme.<\/li>
- The order passed under section 201(1) or section 206C(6A) for the\nfollowing defaults:<\/li>
- No deduction of\nTDS\/Non-Collection of TDS<\/li>
- Non-payment of credit of\nTDS to the government<\/li>
- The refund order passed under section 237.<\/li>
- Penalty imposed under:<\/li>
- Section 221<\/li>
- Section 271\/ 271A\/\n271AAA\/ 271F\/ 271FB\/ 271B\/ 271BB\/ 271C\/ 271CA\/ 271D\/ 271E\/ 271AAB<\/li>
- Section\n272A\/272AA\/272B\/272BB<\/li>
- Section 275(1A)<\/li>
- Section 158B<\/li><\/ul>\n\n\n\n
Procedure to file an Appeal to the Commissioner of Income Tax (Appeal)<\/strong><\/h3>\n\n\n\nFollowing is the step by\nstep procedure to file the first appeal before\nthe Commissioner of Income Tax (Appeal):<\/p>\n\n\n\n
- Taxpayer has to file an online application in Form 35.<\/li>
- Commissioner will fix the date and venue for hearing after the receipt of an application.<\/li>
- The notice will be issued indicating the date & place of the\nhearing. Such notice will be issued to both the aggrieved party who files an\nappeal and to the Assessing Officer, against whose order an appeal is being\nfiled.<\/li>
- During the proceeding of an appeal, the taxpayer or Assessing\nOfficer can appear either personally or through an authorized representative.<\/li>
- Commissioner would hear an appeal and can adjourn the hearing from\ntime to time as per the suitability\nof the case.<\/li>
- Before passing the final order, Commissioner can enquire into the\nmatter further, or he may even direct the Assessing Officer to make such\nfurther inquiry and report the same to\nhim.<\/li>
- During the hearing, the Commissioner, if he thinks it proper and fit, can allow the taxpayer to go into additional grounds\nof appeal. Additional grounds of appeals\nare those appeals that have not been mentioned by the aggrieved party in\napplication <\/em>Form 35<\/em>.<\/li>
- Such additional grounds will only be accepted by the Commissioner\nin case the omission of such ground was unintentional and unreasonable. <\/li><\/ul>\n\n\n\n
![\"Financial](\"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2019\/09\/Financial-Reporting-1.jpg\")
<\/a><\/figure>\n\n\n\nAdditional Evidence<\/strong><\/h2>\n\n\n\nDuring the process of the proceeding of hearing, Commissioner will permit only those evidence which was produced by the assessee before Assessing Officer. The additional evidence(s) will be accepted only under the following circumstances:<\/p>\n\n\n\n
- In case the Assessing Officer refuses to accept the evidence which was required to be admitted.<\/li>
- Where the appellant was called upon to present such evidence, but he was prevented due to sufficient cause from producing the same to the Assessing Officer<\/li><\/ul>\n\n\n\n
Process of producing Additional Evidence<\/h2>\n\n\n\n- The taxpayer has to make an application to the Commissioner\nfor accepting the additional evidence.<\/li>
- Upon\nreceipt of such an application, the\nCommissioner will admit the additional evidence after\nrecording the reason in writing. <\/li>
- Before taking into consideration such additional evidence, the\nCommissioner has to provide a reasonable opportunity to the Assessing Officer for an examination of such additional evidence. <\/li><\/ul>\n\n\n\n
Documentation<\/strong><\/h2>\n\n\n\nThe aggrieved taxpayer has to submit\nthe following documents before the Commissioner for\nfiling an appeal:<\/p>\n\n\n\n
- Form 35<\/li>
- Income Tax Assessment Order against which an appeal is being filed.<\/li>
- Original Demand Notice.<\/li>
- Challan Copy.<\/li><\/ul>\n\n\n\n
Authorized signatory for Form 35<\/strong><\/h3>\n\n\n\nThe signing of the form is different for different categories of applicants:<\/strong><\/p>\n\n\n\n- Taxpayer:<\/strong> Form has to be signed by the taxpayer or his authorized representative.<\/li>
- HUF: <\/strong>Form has to be signed by the Karta or the eldest member of HUF<\/li>
- Company<\/strong>: Form has to be signed by an MD or any director of the Company.<\/li>
- Foreign Company: <\/strong>form has to be signed by a representative of the Company.<\/li>
- Partnership Firm: <\/strong>Form has to be signed by the Managing partner or any other partner not being a minor.<\/li>
- LLP<\/strong>: Form has to be signed by a designated partner.<\/li>
- Local Authority<\/strong>: Form has to be signed by the Principal Officer.<\/li>
- Political Party: <\/strong>Form has to be signed by the CEO of such party<\/li><\/ul>\n\n\n\n
Fees for Appeal<\/strong><\/p>\n\n\n\nFollowing is the fee\nstructure to be paid along with an application to file an appeal before the Commissioner of Income Tax (Appeals):<\/p>\n\n\n\n
- Income determined by assessing Officer is up to INR 1 Lakhs<\/em>: Appeal fee is INR 250<\/strong><\/li>
- Income determined by assessing Officer is more than INR 1 Lakhs but up to INR 2 Lakhs: <\/em>Appeal fee is INR 500<\/strong><\/li>
- Income determined by assessing Officer exceeds INR 2 Lakhs<\/em>: Appeal fee is INR 1000<\/strong><\/li>
- Any other case: Appeal Fee is INR 250<\/strong><\/li><\/ul>\n\n\n\n
Procedure to file an Appeal to the Commissioner of Income Tax (Appeal)<\/strong><\/h3>\n\n\n\nFollowing is the step by\nstep procedure to file the first appeal before\nthe Commissioner of Income Tax (Appeal):<\/p>\n\n\n\n
- Taxpayer has to file an online application in Form 35.<\/li>
- Commissioner will fix the date and venue for hearing after the receipt of an application.<\/li>
- The notice will be issued indicating the date & place of the\nhearing. Such notice will be issued to both the aggrieved party who files an\nappeal and to the Assessing Officer, against whose order an appeal is being\nfiled.<\/li>
- During the proceeding of an appeal, the taxpayer or Assessing\nOfficer can appear either personally or through an authorized representative.<\/li>
- Commissioner would hear an appeal and can adjourn the hearing from\ntime to time as per the suitability\nof the case.<\/li>
- Before passing the final order, Commissioner can enquire into the\nmatter further, or he may even direct the Assessing Officer to make such\nfurther inquiry and report the same to\nhim.<\/li>
- During the hearing, the Commissioner, if he thinks it proper and fit, can allow the taxpayer to go into additional grounds\nof appeal. Additional grounds of appeals\nare those appeals that have not been mentioned by the aggrieved party in\napplication <\/em>Form 35<\/em>.<\/li>
- Such additional grounds will only be accepted by the Commissioner\nin case the omission of such ground was unintentional and unreasonable. <\/li><\/ul>\n\n\n\n
<\/a><\/figure>\n\n\n\nAdditional Evidence<\/strong><\/h2>\n\n\n\nDuring the process of the proceeding of hearing, Commissioner will permit only those evidence which was produced by the assessee before Assessing Officer. The additional evidence(s) will be accepted only under the following circumstances:<\/p>\n\n\n\n
- In case the Assessing Officer refuses to accept the evidence which was required to be admitted.<\/li>
- Where the appellant was called upon to present such evidence, but he was prevented due to sufficient cause from producing the same to the Assessing Officer<\/li><\/ul>\n\n\n\n
Process of producing Additional Evidence<\/h2>\n\n\n\n- The taxpayer has to make an application to the Commissioner\nfor accepting the additional evidence.<\/li>
- Upon\nreceipt of such an application, the\nCommissioner will admit the additional evidence after\nrecording the reason in writing. <\/li>
- Before taking into consideration such additional evidence, the\nCommissioner has to provide a reasonable opportunity to the Assessing Officer for an examination of such additional evidence. <\/li><\/ul>\n\n\n\n
Documentation<\/strong><\/h2>\n\n\n\nThe aggrieved taxpayer has to submit\nthe following documents before the Commissioner for\nfiling an appeal:<\/p>\n\n\n\n
- Form 35<\/li>
- Income Tax Assessment Order against which an appeal is being filed.<\/li>
- Original Demand Notice.<\/li>
- Challan Copy.<\/li><\/ul>\n\n\n\n
Authorized signatory for Form 35<\/strong><\/h3>\n\n\n\nThe signing of the form is different for different categories of applicants:<\/strong><\/p>\n\n\n\n- Taxpayer:<\/strong> Form has to be signed by the taxpayer or his authorized representative.<\/li>
- HUF: <\/strong>Form has to be signed by the Karta or the eldest member of HUF<\/li>
- Company<\/strong>: Form has to be signed by an MD or any director of the Company.<\/li>
- Foreign Company: <\/strong>form has to be signed by a representative of the Company.<\/li>
- Partnership Firm: <\/strong>Form has to be signed by the Managing partner or any other partner not being a minor.<\/li>
- LLP<\/strong>: Form has to be signed by a designated partner.<\/li>
- Local Authority<\/strong>: Form has to be signed by the Principal Officer.<\/li>
- Political Party: <\/strong>Form has to be signed by the CEO of such party<\/li><\/ul>\n\n\n\n
Fees for Appeal<\/strong><\/p>\n\n\n\nFollowing is the fee\nstructure to be paid along with an application to file an appeal before the Commissioner of Income Tax (Appeals):<\/p>\n\n\n\n
- Income determined by assessing Officer is up to INR 1 Lakhs<\/em>: Appeal fee is INR 250<\/strong><\/li>
- Income determined by assessing Officer is more than INR 1 Lakhs but up to INR 2 Lakhs: <\/em>Appeal fee is INR 500<\/strong><\/li>
- Income determined by assessing Officer exceeds INR 2 Lakhs<\/em>: Appeal fee is INR 1000<\/strong><\/li>
- Any other case: Appeal Fee is INR 250<\/strong><\/li><\/ul>\n\n\n\n
<\/a><\/figure>\n\n\n\nAdditional Evidence<\/strong><\/h2>\n\n\n\nDuring the process of the proceeding of hearing, Commissioner will permit only those evidence which was produced by the assessee before Assessing Officer. The additional evidence(s) will be accepted only under the following circumstances:<\/p>\n\n\n\n
- In case the Assessing Officer refuses to accept the evidence which was required to be admitted.<\/li>
- Where the appellant was called upon to present such evidence, but he was prevented due to sufficient cause from producing the same to the Assessing Officer<\/li><\/ul>\n\n\n\n
Process of producing Additional Evidence<\/h2>\n\n\n\n- The taxpayer has to make an application to the Commissioner\nfor accepting the additional evidence.<\/li>
- Upon\nreceipt of such an application, the\nCommissioner will admit the additional evidence after\nrecording the reason in writing. <\/li>
- Before taking into consideration such additional evidence, the\nCommissioner has to provide a reasonable opportunity to the Assessing Officer for an examination of such additional evidence. <\/li><\/ul>\n\n\n\n
Documentation<\/strong><\/h2>\n\n\n\nThe aggrieved taxpayer has to submit\nthe following documents before the Commissioner for\nfiling an appeal:<\/p>\n\n\n\n
- Form 35<\/li>
- Income Tax Assessment Order against which an appeal is being filed.<\/li>
- Original Demand Notice.<\/li>
- Challan Copy.<\/li><\/ul>\n\n\n\n
Authorized signatory for Form 35<\/strong><\/h3>\n\n\n\nThe signing of the form is different for different categories of applicants:<\/strong><\/p>\n\n\n\n- Taxpayer:<\/strong> Form has to be signed by the taxpayer or his authorized representative.<\/li>
- HUF: <\/strong>Form has to be signed by the Karta or the eldest member of HUF<\/li>
- Company<\/strong>: Form has to be signed by an MD or any director of the Company.<\/li>
- Foreign Company: <\/strong>form has to be signed by a representative of the Company.<\/li>
- Partnership Firm: <\/strong>Form has to be signed by the Managing partner or any other partner not being a minor.<\/li>
- LLP<\/strong>: Form has to be signed by a designated partner.<\/li>
- Local Authority<\/strong>: Form has to be signed by the Principal Officer.<\/li>
- Political Party: <\/strong>Form has to be signed by the CEO of such party<\/li><\/ul>\n\n\n\n
Fees for Appeal<\/strong><\/p>\n\n\n\nFollowing is the fee\nstructure to be paid along with an application to file an appeal before the Commissioner of Income Tax (Appeals):<\/p>\n\n\n\n
- Income determined by assessing Officer is up to INR 1 Lakhs<\/em>: Appeal fee is INR 250<\/strong><\/li>
- Income determined by assessing Officer is more than INR 1 Lakhs but up to INR 2 Lakhs: <\/em>Appeal fee is INR 500<\/strong><\/li>
- Income determined by assessing Officer exceeds INR 2 Lakhs<\/em>: Appeal fee is INR 1000<\/strong><\/li>
- Any other case: Appeal Fee is INR 250<\/strong><\/li><\/ul>\n\n\n\n
Process of producing Additional Evidence<\/h2>\n\n\n\n- The taxpayer has to make an application to the Commissioner\nfor accepting the additional evidence.<\/li>
- Upon\nreceipt of such an application, the\nCommissioner will admit the additional evidence after\nrecording the reason in writing. <\/li>
- Before taking into consideration such additional evidence, the\nCommissioner has to provide a reasonable opportunity to the Assessing Officer for an examination of such additional evidence. <\/li><\/ul>\n\n\n\n
Documentation<\/strong><\/h2>\n\n\n\nThe aggrieved taxpayer has to submit\nthe following documents before the Commissioner for\nfiling an appeal:<\/p>\n\n\n\n
- Form 35<\/li>
- Income Tax Assessment Order against which an appeal is being filed.<\/li>
- Original Demand Notice.<\/li>
- Challan Copy.<\/li><\/ul>\n\n\n\n
Authorized signatory for Form 35<\/strong><\/h3>\n\n\n\nThe signing of the form is different for different categories of applicants:<\/strong><\/p>\n\n\n\n- Taxpayer:<\/strong> Form has to be signed by the taxpayer or his authorized representative.<\/li>
- HUF: <\/strong>Form has to be signed by the Karta or the eldest member of HUF<\/li>
- Company<\/strong>: Form has to be signed by an MD or any director of the Company.<\/li>
- Foreign Company: <\/strong>form has to be signed by a representative of the Company.<\/li>
- Partnership Firm: <\/strong>Form has to be signed by the Managing partner or any other partner not being a minor.<\/li>
- LLP<\/strong>: Form has to be signed by a designated partner.<\/li>
- Local Authority<\/strong>: Form has to be signed by the Principal Officer.<\/li>
- Political Party: <\/strong>Form has to be signed by the CEO of such party<\/li><\/ul>\n\n\n\n
Fees for Appeal<\/strong><\/p>\n\n\n\nFollowing is the fee\nstructure to be paid along with an application to file an appeal before the Commissioner of Income Tax (Appeals):<\/p>\n\n\n\n
- Income determined by assessing Officer is up to INR 1 Lakhs<\/em>: Appeal fee is INR 250<\/strong><\/li>
- Income determined by assessing Officer is more than INR 1 Lakhs but up to INR 2 Lakhs: <\/em>Appeal fee is INR 500<\/strong><\/li>
- Income determined by assessing Officer exceeds INR 2 Lakhs<\/em>: Appeal fee is INR 1000<\/strong><\/li>
- Any other case: Appeal Fee is INR 250<\/strong><\/li><\/ul>\n\n\n\n
Documentation<\/strong><\/h2>\n\n\n\nThe aggrieved taxpayer has to submit\nthe following documents before the Commissioner for\nfiling an appeal:<\/p>\n\n\n\n
- Form 35<\/li>
- Income Tax Assessment Order against which an appeal is being filed.<\/li>
- Original Demand Notice.<\/li>
- Challan Copy.<\/li><\/ul>\n\n\n\n
Authorized signatory for Form 35<\/strong><\/h3>\n\n\n\nThe signing of the form is different for different categories of applicants:<\/strong><\/p>\n\n\n\n- Taxpayer:<\/strong> Form has to be signed by the taxpayer or his authorized representative.<\/li>
- HUF: <\/strong>Form has to be signed by the Karta or the eldest member of HUF<\/li>
- Company<\/strong>: Form has to be signed by an MD or any director of the Company.<\/li>
- Foreign Company: <\/strong>form has to be signed by a representative of the Company.<\/li>
- Partnership Firm: <\/strong>Form has to be signed by the Managing partner or any other partner not being a minor.<\/li>
- LLP<\/strong>: Form has to be signed by a designated partner.<\/li>
- Local Authority<\/strong>: Form has to be signed by the Principal Officer.<\/li>
- Political Party: <\/strong>Form has to be signed by the CEO of such party<\/li><\/ul>\n\n\n\n
Fees for Appeal<\/strong><\/p>\n\n\n\nFollowing is the fee\nstructure to be paid along with an application to file an appeal before the Commissioner of Income Tax (Appeals):<\/p>\n\n\n\n
- Income determined by assessing Officer is up to INR 1 Lakhs<\/em>: Appeal fee is INR 250<\/strong><\/li>
- Income determined by assessing Officer is more than INR 1 Lakhs but up to INR 2 Lakhs: <\/em>Appeal fee is INR 500<\/strong><\/li>
- Income determined by assessing Officer exceeds INR 2 Lakhs<\/em>: Appeal fee is INR 1000<\/strong><\/li>
- Any other case: Appeal Fee is INR 250<\/strong><\/li><\/ul>\n\n\n\n
Authorized signatory for Form 35<\/strong><\/h3>\n\n\n\nThe signing of the form is different for different categories of applicants:<\/strong><\/p>\n\n\n\n- Taxpayer:<\/strong> Form has to be signed by the taxpayer or his authorized representative.<\/li>
- HUF: <\/strong>Form has to be signed by the Karta or the eldest member of HUF<\/li>
- Company<\/strong>: Form has to be signed by an MD or any director of the Company.<\/li>
- Foreign Company: <\/strong>form has to be signed by a representative of the Company.<\/li>
- Partnership Firm: <\/strong>Form has to be signed by the Managing partner or any other partner not being a minor.<\/li>
- LLP<\/strong>: Form has to be signed by a designated partner.<\/li>
- Local Authority<\/strong>: Form has to be signed by the Principal Officer.<\/li>
- Political Party: <\/strong>Form has to be signed by the CEO of such party<\/li><\/ul>\n\n\n\n
Fees for Appeal<\/strong><\/p>\n\n\n\nFollowing is the fee\nstructure to be paid along with an application to file an appeal before the Commissioner of Income Tax (Appeals):<\/p>\n\n\n\n
- Income determined by assessing Officer is up to INR 1 Lakhs<\/em>: Appeal fee is INR 250<\/strong><\/li>
- Income determined by assessing Officer is more than INR 1 Lakhs but up to INR 2 Lakhs: <\/em>Appeal fee is INR 500<\/strong><\/li>
- Income determined by assessing Officer exceeds INR 2 Lakhs<\/em>: Appeal fee is INR 1000<\/strong><\/li>
- Any other case: Appeal Fee is INR 250<\/strong><\/li><\/ul>\n\n\n\n
- Taxpayer:<\/strong> Form has to be signed by the taxpayer or his authorized representative.<\/li>
- HUF: <\/strong>Form has to be signed by the Karta or the eldest member of HUF<\/li>
- Company<\/strong>: Form has to be signed by an MD or any director of the Company.<\/li>
- Foreign Company: <\/strong>form has to be signed by a representative of the Company.<\/li>
- Partnership Firm: <\/strong>Form has to be signed by the Managing partner or any other partner not being a minor.<\/li>
- LLP<\/strong>: Form has to be signed by a designated partner.<\/li>
- Local Authority<\/strong>: Form has to be signed by the Principal Officer.<\/li>
- Political Party: <\/strong>Form has to be signed by the CEO of such party<\/li><\/ul>\n\n\n\n
Fees for Appeal<\/strong><\/p>\n\n\n\n
Following is the fee\nstructure to be paid along with an application to file an appeal before the Commissioner of Income Tax (Appeals):<\/p>\n\n\n\n
- Income determined by assessing Officer is up to INR 1 Lakhs<\/em>: Appeal fee is INR 250<\/strong><\/li>
- Income determined by assessing Officer is more than INR 1 Lakhs but up to INR 2 Lakhs: <\/em>Appeal fee is INR 500<\/strong><\/li>
- Income determined by assessing Officer exceeds INR 2 Lakhs<\/em>: Appeal fee is INR 1000<\/strong><\/li>
- Any other case: Appeal Fee is INR 250<\/strong><\/li><\/ul>\n\n\n\n
- Income determined by assessing Officer is more than INR 1 Lakhs but up to INR 2 Lakhs: <\/em>Appeal fee is INR 500<\/strong><\/li>
- HUF: <\/strong>Form has to be signed by the Karta or the eldest member of HUF<\/li>