154

1. Any order passed under the IT Act
2. Intimation or deemed intimation u/s. 143(1)
3. Intimation u/s 200A(1)
4. Intimation u/s 206CB(1) w.e.f. 1.6.2015

An Income Tax Authority (S. 116)

4 years from the end of the financial year in which order / intimation was passed.

Any mistake apparent from the record.

1. An appeal lies against rectification orders.

2. An appeal lies against refusal to rectify the mistake.

3. Regarding disallowance u/s. 43B for want of proof with return, refer Cir. No. 669 dt. 25.10.93 and Cir. No. 688 dt. 23.8.94.

4. Rectification order having effect of enhancing liability or reducing refund could be passed only after notice of hearing to the assessee.

5. Application made on or after 1-6-2001 shall be disposed of within six months from the end of the month in which the application is received by the Authority.

254(2)

Any order passed by ITAT

ITAT

4 years from the date of the order.

W.e.f. 1.6.2014 six months from the end of the month in which the order was passed.

— do —

1, 2, & 3 stated above are not applicable.

4 is same as stated above.

5 Application filed on or after 1-10-1998 shall be accompanied by a fee of ₹ 50.

6 Failure to consider relevant decision of the Apex Court and the jurisdictional HC constitutes mistake apparent, and requires rectification u/s. 254(2). (M/s R J ROLLER FLOUR MILL PVT LTD vs. ITO) (2011-TIOL-208-ITAT-LKW)

246A

CIT (A)

30 days

A. Court fee stamp of 50 paise on Form No. 35 and of 65 paise on copy of Assessment Order.

B. Appeal fees :

a) ₹ 250/ -

1. Where assessed total income is ₹ 1 lakh or less;

2. Where appeals are filed on issues such as TDS defaults, non-filing of returns, etc. which cannot be linked with the assessed income.

35

1. Form No. 35 – in duplicate.

2. Order appealed against – 2 copies – certified.

3. Grounds of Appeal and Statement of Facts (in duplicate).

4. Notice of Demand (original).

5. In case of appeal against penalty order – 2 copies of relevant assessment order.

6. Counterfoil of challan of appeal fees.

1. Appeal is to be filed electronically by persons who are required to file their return of income electronically. Other persons (i.e. those who are not required to file their return of income electronically) have an option to either file the appeal electronically or in a paper form.

2. Person authorised to sign return of income u/s. 140, must sign appeal form.

3. Appealable orders are listed under the relevant section.

4. Tax on returned income should be paid before filing the appeal.

b) ₹ 500, where assessed total income is more than ₹ 1 lakh but not more than ₹ 2 lakhs.

c) ₹ 1,000, where assessed total income is more than ₹ 2 lakhs.

5. Where the assessee has not filed return of income the amount of advance-tax payable should be paid before filing the appeal. Commissioner (Appeals) may for any good and sufficient reason, to be recorded in writing, exempt the assessee from operation of this condition.

6. If the delay in presenting the appeal is for a sufficient cause, CIT(A) has a power to condone the delay and admit the appeal.

253

ITAT

60 days

Appeal fees :

A. ₹ 500 -

1. Where assessed total income is ₹ 1 lakh or less.

2. Where appeals are filed on issues such as TDS defaults, non-filing of returns, etc. which cannot be linked with the assessed income.

3. An application for stay of demand.

B. ₹ 1,500, if assessed income is above ₹ 1 lakh but not more than ₹ 2 lakhs.

C. 1% of the assessed income subject to maximum of ₹ 10,000 where assessed income is more than ₹ 2 lakhs.

D. For appeals against penalty orders see Bidyut Kumar Sett vs. ITD 92 ITD 148 (SB).

36

1. Form No. 36 — in triplicate.
2. Order appealed against — 2 copies (including one certified copy).
3. Order of Assessing Officer — 2 copies.
4. Grounds of appeal before First Appellate Authority —2 copies.
5. Statement of facts filed before First Appellate Authority — 2 copies.
6. In case of appeal against penalty order — 2 copies of relevant assessment order.
7. In case of appeal against order u/s. 143(3) read with S. 144A — 2 copies of the directions of the Deputy Commissioner u/s. 144A
8. In case of appeal against order u/s. 143 read with S. 147 – 2 copies of original assessment order, if any.
9. Counterfoil of challan for payment of appeal fees.

1. Person authorised to sign return of income u/s. 140, must sign appeal form.
2. Appealable orders are listed under the relevant section.
3. If the assessed income is a loss then fees has to be calculated as if that loss is income.
4. Departmental appeals will henceforth be filed only in cases where the tax effect exceeds the revised monetary limits as under:

­– ITAT ₹ 10,00,000

– 260A – High Court ₹ 20,00,000

– Supreme Court ₹ 25,00,000

For the purpose of computing the monetary limits stated tax will not include any interest thereon, except where chargeability of interest itself is the issue under dispute. In cases where returned loss is reduced or assessed as income, the tax effect would include notional tax on disputed additions.

In case of penalty orders, the tax effect will mean quantum of penalty deleted or reduced in the order to be appealed against.

Tax effect shall be calculated separately for every assessment year in respect of the disputed issues in the case of every assessee.

The tax effect is to be seen with reference to relevant assessment year. However, in case of a composite order of any High Court or appellate authority, which involves more than one assessment year and common issues in more than one assessment year, appeal shall be filed in respect of all such assessment years even if the ₹tax effect’ is

less than the prescribed monetary limits in any of the year(s), if it is decided to file appeal in respect of the year(s) in which ₹tax effect’ exceeds monetary limit prescribed.

In case where a composite order / judgment involves more than one assessee, each assessee shall be dealt with separately.

Monetary limits stated above do not apply to writ matters and direct tax matters other than Income-tax.

Cases where the tax effect is not quantifiable or not involved, such as the case of registration of trusts or institutions under section 12A of the Income-tax Act, 1961, shall not be governed by the limits specified above and decision to file appeal in such cases will be taken on merits of a particular case.

[F. No. 279/Misc/142/2007-ITJ(Pt)] Circular No. 21/2015 dated 10-12-2015.

253(4)

ITAT (Cross objection)

30 days

NIL

—

36A

Same as above (Except instead of Form 36, Form 36A).

The Assessee/A.O. (who may or may not have filed appeal) may file the cross objections. No fees payable.

254(2A) with effect from 1-10-2008

ITAT

1. Stay application in triplicate.
2. Copy of demand notice.
3. Copies of correspondence with revenue authorities.
4. Copy of letter refusing stay of demand.
5. Application shall be supported by an affidavit duly sworn in by the applicant or his authorized agent.
6. Counterfoil of challan for payment of fee.

1. Application shall be presented by the applicant in person or by his authorised agent or by registered post to the Bench of the Tribunal where appeal was filed or which has got jurisdiction to hear the
   appeal.

2. The stay granted by the Tribunal shall be valid only for 180 days from the date of such order and the Tribunal shall dispose of the appeal within the said period of stay. The period of stay can be extended on an application by the assessee, if ITAT is satisfied that the delay in disposing of the appeal is not attributable to the assessee. However total period of stay will not exceed 365 days. w.e.f. 1-4-2007 after 365 days stay shall stand vacated even if the delay in disposing of the appeal is not attributable to the assessee.

3. Filing fee for a stay petition to ITAT is ₹ 500.

260A

High Court

120 days

As per the provisions of Code of Civil Procedure, 1908. The amount of fees will depend upon the statute of the State in which the appeal is being filed. The fees are to be paid by way of purchase of judicial stamp papers of the respective State in which the appeal is to be filed.

Memo- ran- dum of Appeal

1. Appeal Memo stating the substantial question of law.

2. Order of ITAT.

3. Ground of Appeal filed before ITAT.

4. Order of CIT(A).

5. Grounds of Appeal and Statement of facts filed before CIT(A).

6. Order of Assessing Officer.

1. Appeal can be filed by the CCIT or CIT or an assessee who is aggrieved by any order passed by ITAT.

2. Appeal lies only if HC is satisfied that the case involves a substantial question of law.

3. Delhi High Court has in the case of Chamanlal vs. CIT (112 Taxman 291)(Del) explained the meaning of ₹substantial question of law’.

4. Appeal shall be heard on substantial question of law formulated by the High Court. The High Court may, if it is satisfied, for reasons to be recorded, hear the appeal on any other substantial question of law not formulated by it.

5. Provisions of Code of Civil Procedure, 1908 relating to appeals to High Court shall, as far as the case may be, apply in case of appeals under this section.

6. High Court may admit an appeal after expiry of period of 120 days if it is satisfied that there was sufficient cause for not filing the same within that period.