FILING APPEAL BEFORE CIT(A) : SOME ADVISE
With e assessment, there is a support in appeal cases before CIT – Appeal.
Here is some advise while filing an Appeal:
1.Appeal before CIT (A) has to be filed within 30 days of the receipt of assessment order. Delay in filing beyond 30 days is subject to condonation from CIT (A). For orders, which are received manually, see the date of dispatch, which is considered as the date of issue.
2. Don’t forget to pay the appeal filing fee before filing the appeal.
Appeal fee for filing appeal before CIT (A) is as under:
Assessed Income: Fee:
Upto Rs. 1 Laks 250/-
Rs. 1 lakh to Rs. 2 Lakhs 500/-
More than Rs. 2 lakhs 1,000/-
Challan details for Payment:
-(0021) Income-tax On Other Than Companies
– (0020) Income-tax On Companies
Type of Payment – Self Assessment Tax (300)
Details of Payment – Others (Not Income Tax)
3. Do mention specific ground asking for the relief which has been placed before A.O. like application under section 154 for rectification of mistake apparent from record, TDS credit rec.
In case you get the relief from A.O., at the time of appeal, the ground may not be pressed before CIT(A).
In case no relief is granted by A.O., the issue will remain alive before the CIT(A).
4. Don’t forget to raise your alternative claim before the CIT(A) as a specific ground without prejudice to the other main grounds.
It may be noted that alternate ground does not weaken your main grounds.
5. Additions and disallowances which has been made by the A.O. on agreed basis may also be challenged before the CIT(A) if the situation so warrant.
There cannot be any contract between the assessee and the department. Tax has to be levied as per law only
6. Signing of appeal has to be important. It has to be signed by the Assessee only and not by the counsel representing it.
In the case of a company, appeal is to be verified by the managing director.
Where for any unavoidable reason such managing director is not able to verify, by any director.
Where there is no managing director, by any director thereof.
Where the company is not resident in India, the appeal may be verified by a person who holds a valid power of attorney from such company to do so.
In case of firm, it should be signed by the working partner.
In case of trust & AOP, by the authorised signatories thereto.
7. After e-filing the appeal, don’t forget to submit the physical copy in duplicate set with the concerned CIT (A).