b) Intimation or deemed intimation u/s. 143(1)

c) Intimation u/s 200A(1)

d) Intimation u/s 206CB(1)

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. 25.10.1993 and Cir. No. 688 
   dt. 23.8.1994.
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.

W.e.f. 1-6-2014 six months from the end of the month in which the order was passed

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)

B. Appeal fees :

a) ₹ 250/ -

i) Where assessed total income is ₹ 1 lakh or less;

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

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

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

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.

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

A. ₹ 500 -

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

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

c) 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).

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

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.

Under existing provisions of section 253(1), If the prescribed authority refuses to grant approval to the institutions registered under section 10(23C) , then the refusal orders are not appealable before ITAT.

But now, Assessee aggrieved by the order passed by the prescribed authority under Sec 10(23C)(iv)(v) may appeal to the Appellate tribunal.

—

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.

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.

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.

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.

i) The order is passed without making inquiries or verification which should have been made;

ii) The order is passed allowing any relief without inquiring into the claim;

iii) The order has not been made in accordance with any order, direction or instruction issued by the Board under section 119; or

iv) The order has not been passed in accordance with any decision which is prejudicial to the assessee, rendered by the jurisdictional High Court or Supreme Court in the case of assessee or any other person.

2. CIT has the power to call for and examine the record of any proceeding under the Act

3. ITAT has power to grant stay against AO passing an order giving effect to directions contained in order passed u/s. 263 of the Act

1 Applies to an order other than an order to which S. 263 applies.

2 Where appeal lies to CIT(A)/ITAT and the time limit for filing the appeal has not expired.

3 The order is subjected to an appeal before the CIT(A)/ITAT.

b) If assessee makes an application — 1 year from date of communication/knowledge of the order (CIT has powers to condone delay), order to be passed within one year from the end of the F.Y. in which application is made (w.e.f. 1-10-1998)

2 An order cannot be said to have been made subject to an appeal if the appeal has been disposed of by the CIT(A) or ITAT without passing an order on merits