Guide to Appeals to JCIT(A) or CIT(A)
Under Sections 246 or 246A
Eligibility for Appeal
·
Assessees can appeal if they are aggrieved by
certain orders issued by the Assessing Officer. This includes individuals,
HUFs, companies, etc., who disagree with the tax assessment or penalties levied
upon them.
Appellate Authorities
·
Appeals against orders made by an Assessing Officer (who is below the
level of Joint Commissioner) should be made to the Joint Commissioner of Income
Tax (Appeals) [JCIT(A)].
·
For a broader spectrum of orders, the Commissioner of Income Tax
(Appeals) [CIT(A)] acts as the first appellate authority.
Key Appealable Orders to JCIT(A)
·
Adjustments as per Section 143(1) which
involve prima facie adjustments during processing of the return.
·
Orders under Sections 143(3) (after scrutiny), 144 (best
judgment assessment), 147 (income escaping assessment).
·
Intimations regarding discrepancies in TDS/TCS statements
under Sections 200A(1), 206CB(1), 206C(6A).
·
Determination as assessee in default for not deducting/collecting tax at
source under Sections 201, 206C(6A).
·
Orders regarding penalties under Chapter XXI, which
covers various defaults.
·
Rectification orders under Sections 154 or 155,
correcting mistakes apparent from the record.
Key Appealable Orders to CIT(A)
·
Orders that specifically deny the taxpayer's liability under the IT Act.
·
Adjustments under Sections 143(1)(1B), 200A(1)
related to processing of statements.
·
Detailed assessments and re-assessments under Sections
143(3), 144, 147, etc.
·
Orders pursuant to Sections 150 (relating to
reassessment beyond the usual time limits), 153A (related to search and
seizure), 158BC (for block assessments), 92CD(3) (secondary adjustments in
transfer pricing).
·
Certain penalty orders and rectification orders beyond the scope of
JCIT(A).
Filing Timeline
·
The appeal should be filed within 30 days from the
date of receipt of the order/notification by the assessee. This timeline is
crucial and must be strictly adhered to.
Required Documents for Filing an Appeal
·
Form No. 35 is the prescribed form for filing an
appeal, which must be accompanied by the order against which the appeal is
filed, the demand notice (if issued), and evidence of fee payment.
Appeal Fees Structure
·
For total assessed income up to Rs. 1,00,000: The fee is Rs. 250.
·
For assessed income between Rs. 1,00,001 and Rs.
2,00,000: The fee is Rs. 500.
·
For assessed income exceeding Rs. 2,00,000: The fee is Rs. 1,000.
·
For matters not related to assessed income: The fee is Rs. 250.
Key Considerations
·
The appeal process is a critical right available to taxpayers to seek
redressal against what they perceive as incorrect or unfair orders by the tax
authorities.
·
Proper documentation, adherence to timelines, and understanding the
appropriate appellate authority are crucial for a successful appeal.
·
In many cases, seeking professional advice can help navigate the
complexities of the appeal process effectively.
This expanded guide provides a deeper dive into the nuances of appealing to JCIT(A) or CIT(A), ensuring a thorough understanding of the procedures, requirements, and strategic considerations involved.
