FILING AN APPEAL WITH ITAT
Income Tax Appellate Tribunal is a quasi-judicial Institution which deals with appeals under the Direct Taxes. The orders passed by the ITAT is finalized. No order passed by ITAT can be appealed against unless it involves a substantial question of law.
In other words, all the facts determined and assessed by the ITAT are final and cannot be questioned. In case, if a question arises on the base-law, an appeal may be filed with the High Court. Even if the appeal is allowed, no facts shall be re-examined by the High Court and the facts confirmed by the ITAT is final.
Who can file an appeal with ITAT?
“Right to Appeal” is a statutory right and not a natural right, it is very important to keep in mind before filing an appeal. This means an appeal can be filed and allowed only if there is a stated provision in the relevant statue giving such rights.
It is very important to check if you are eligible to file an appeal with ITAT. The first step is to determine if you can file an appeal with the ITAT. An appeal to ITAT can be filed by-
Let us get to know in detail in both the cases
1. Appeals by Income Tax Department:
The appeals by ITD shall be filed only with the ITAT if the same is authorized by the Commissioner of Income Tax (CIT).
CIT can authorize to file an appeal with ITAT if-
This states that the ITD can file an appeal only against the decision of the Commissioner of the Income Tax and the Tax revenue, if the litigation is decided in the favour of the department, exceeding INR 10,00,000.
2.Appeals by Assessee:
1. The order passed by Commissioner of Income Tax (Appeals) u/s –
2. The order passed by Commissioner of Income Tax (Exemptions) u/s –
3. The order passed by Commissioner of Income Tax u/s–
4. An order passed by Assessing Officer under the following sections (with approval of Pr. Commissioner or Commissioner as referred to in sec 144BA (12)) –
The time limit for filing an appeal with Income Tax Appellate Tribunal:
|Sl.No||Type of Filing||Form||Time limit|
|1.||Appeal||Form 36||Within 60 Days from the date of communication of the order appealed against by the appellant|
|2.||Cross-Objection||Form 36A||Within 30 Days from the date of receipt of notice that the appellant has filed an appeal|
|3.||Condonation of Delay||-||When the above time-lines have not been complied with, a condonation for the delay is required to be filed with the ITAT. For such applications, it is at the discretion of ITAT to permit or reject the appeal.|
Key points to be noted while filing appeal/Cross-objection with ITAT:
Note: This can be submitted at the first time of the hearing, if not done along with the filing of an application, remember to have the PoA on stamp duty and duly notarized.
Fees for filing an appeal with ITAT:
|1||Total assessed Income less than or equal to INR 100,000/-||500|
|2||Total assessed Income between INR 100,000/- to 200,000/-||1,500|
|3||Total assessed Income more than INR 200,000/-||
Lower of –
1. 1% of total assessed Income
|4||All other appeals (except an application for rectification of mistake)||500|
|5||Application for Rectification of Mistake||50|
|6||Application for filing of Cross Objection||Nil|
E-filing an appeal with ITAT:
The ITAT official website to digitalize the appeal filing procedure. The feature is under development process. Currently, ITAT appeals cannot be filed online.
Form for Filing Miscellaneous Application and Stay Application
There is no specific prescribed format for filing any miscellaneous application. However, it should necessarily have precise and clear details of the mistake sought to be rectified. A mistake can be rectified only if the same is apparent from the records and within 6 months from the date of communication of the order to the assessee.
Likewise, there is no specific format for filing a stay application. However, the following facts should be included in the same –
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