28 Jan Appeal
Content
- Definition
- Stages & Hierarchy
- procedure for Appeal
- Condonation of Delay
- DRP
- E-Procedure
- For Compliation Sites
- The word “appeal” is defined as the judicial examination of the decision by
an higher court of the decision of an inferior court. - Drafting an appeal is an art
- Right to withdraw an appeal is not
inherent
The AO officer can not even ask for payment of even 20% of disputed Tax till the disposition of appeal by CIT(A)
Case Law:
Bhupendra Murji Shah vs. DCIT (Bombay High Court)
The Commissioner (Appeals) may admit an appealafter the expiration of the said period if he is satisfiedthat the appellant had sufficient cause for notpresenting it within that period.
Case Law where Condonation was Granted:
- Anant B. Shinde (HUF) Vs ITO [2014] 42 taxmann.com 212 (Bombay)
Held that that CIT(A) as well as Tribunal ought to have taken the liberal view and condoned the delay in filing the appeal where assessee sought condonation of delay stating that (i) his mother was not keeping good health for last many years and died on 23-12-2008, and (ii) he was only person to lookafter his mother. Thus, delay in filing appeal deserved to be condoned.
- CIT vs. S. Duraipandi [2014] 52 taxmann.com 90 (Madras)
Held that where assessee faced financial hardship to pay tax due at relevant time and after making
sufficient arrangements of funds could pay tax due, delay was to be condoned.
Case Law where Condonation was not Granted :
- Sd Satbarg Singh vs. ITO, [2015] 61 taxmann.com 46 (Chandigarh – Trib)
It was held that, illness must be at time of expiry of limitation; if in order to constitute reason for delay in filing appeal assessee/appellant was ill but got alright, there cannot be any excuse for delay in filing appeal. There being no evidence on record to show assessee was prevented by sufficient cause from filing appeals before Commissioner (Appeals) could not be condoned and, accordingly,appeals were to be dismissed.
The DRP is an Alternative Dispute Resolution (ADR) mechanism for resolving disputes related to Transfer Pricing in International Transactions. This Panel has been set up with a view to providing speedy disposal of cases in a fair and just manner.
Introduce: Finance Bill 2009
Time Limit: 30days
If DRP is opted: DRP issues directions to AO within 9 months from the end of the
month in which the draft order is forwarded to the taxpayer. Subsequently, final order
is issued by the AO within 1 month.
No further Appeal is to be granted.
Abeyance of Demand
- Prescribed form of Appeal
- Grounds of Appeal
- Certified copy of Order
- Challan of fees paid, if applicable
- Notice of Demand
- Power of attorney in favour of authorised representative.
Following portals may be referred:
- Income Tax India
- Taxman
- Tax India Online
- Current Tax Reporter
- Direct Tax Reporter
- ITAT Online
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