Sec. 246A Appeal to Commissioner (Appeals):
The first appeal can be filed by the assessee to the commissioner (appeals). This appeal can be filed if
assessee is not satisfied by any of the folowing orders :
(i ) Where the assessee denies his liability to be assessed under this Act;
(ii) Where the assessee object any order of assessment u/s 143(3) i.e. Security assessment and u/s 144 i.e. Best judgement assessment;
(iii) An order of assessment, reassessment u/s 147 i.e. income escaping assessment;
(iv) An order of assessment or recification of search cases u/s 153A.
(v) An order u/s 154 i.e. reassessment of mistake, u/s 155 other recification;
(vi) An order u/s 163 treating the assessee as the agent of a non-resident;
(vii) An order u/s 170(2) under which the successor of business has been treated as an agent of predecessor
(viii) An order u/s 171 relating to partition of HUF
(ix) An order u/s 201 under which the assessee does not deduct T.D.S. or to get deposited T.D.S.
(x) An order imposing penalty u/s 221, 271, 271A, 271B, 272AA, 272BB.
(xi) An order of Joint Commissioner imposing penalty u/s 271C, 271D and 271F.
(xii) An order made by A.O. under the provision of the income Tax Act, as the Board may, having regard to the nature of the cases, the complexities involved direct Procedure for filing Appeal and hearing appeal.
(a)The appeal should be filed in Farm No. 35 within 30 days. Amount of Tax payable must be paid by the assessee before filing appeal. However, on an application made by the appellant, the commissioner (appeals) may, for any goods and sufficient season to be recorded in writing, exempt him from payment of tax.
b)An appeal must be filed in duplicate. The first copy of the appeal shall be accompanied by a fee of court by way of stamps. The memorandum of appeal, statement of facts and the ground of appeal should be accompanied by a copy of the order
c) The filing fee shall depends upon the total income, which is as follows :
The Commissioner (appeals) shall fix a day and place for the hearing and give the notice. The assessee
himself or representative have right of being heard. The commissioner (appeals) can adjourn the hearing
of appeal from time to time.
The Commissioner (Appeals) shall dispose of appeals) shall dispose of appeal with a year from the financial year in which appeal is filed.
2.Sec. 252 Appellate Tribunal :
(i)The Central Government shall constitute an Appellate Tribunal. It works under the ministry of legal affairs. It consists judicial and accountant members as determined and classified as benches by the Central Government. These benches are scattered in various cities of the country
It is final fact finding authority. It is highest body of Income Tax authority regard to judicial system.
The appeal to the Appellate Tribunal shall be made in Form No. 36 within 60 days from the date on which order is communicated the file fees in case of Tribunal is prescribed as under :
The assessee and A.O. both are entitled to file an appeal before tribunal.
The Appellate Tribunal may, after giving opportunity of being heard to both the parties, pass such order as it think fit.
3. Sec. 260A Appeal to High Court :
(i) Afther the order of Tribunal an appeal may filed to the High Court if High Court is satisfied that the case involves a substantial questions of law.
(ii)The time prescribed for filing appeal is within 120 days from the date of receipt of order
(iii)Appeal can be filed by the commissioner or an assessee against the order of ITAT the commissioner may appeal only if the effect of tax arises exceeding Rs. 2,00,000.
The appeal shall be heard by the bench of atleast two judges.
4. Sec. 261 Appeal to Supreme Court :
(i) After the order of High Court an appeal can be filed to Supreme Court.
(ii) Such appeal can only be filed if the High Court certifies it to be a fit case of appeal
(iii) If High Court refuses to grant such certificate, the assessee can file a special Leave Petition (SLP) before the supreme court.
(iv) The Assessee and the Commissioner both are entitled to appeal before the Supreme Court but the Commissioner can file the appeal only if the effect of the tax liability exceeding Rs. 5,00,000.
(v) The Supreme Court after hearing such case shall decide the questions of law and deliver its judgement stating with necessary grounds on which such decision is based.
5. Revision by the commissioner :
(i) Sec. 263 Revision of orders against the Revenue :
The commissioner may call for and examine the record of any proceeding under this Act if he consider that any order passed therein by the A.O. is erroneous and it is prejudicial to the interest of revenue, pass order to modify the assessment.
The commissioner can not revise the order of A.O. after expiry of two years from the end of financial year in which such order is passed.
It is important to note that an order which is the subject matter of the appeal can not be revised.
(ii)Sec. 264 Revision in favour of assessee :
As we discussed earlier, the assessee may file appeal against the order of A.O. to the commissioner (Appeal) alternatively he may apply to the commissioner for revision of order passed by the A.O.
All the matters which cannot be appealed, may also sent to commissioner for revision
Revision of order, can be made by the commissioner either on his own motition or on an application made by the assessee.
The commissioner shall have to pass his order within one year of such financial year in which the assessee has made an application.
If the commissioner does not pass any order within the prescribed time as above then it shall be
deemed that an application made by the assessee has been accepted and necessary modification
shall be made by the commissioner.
IMPORTANT : The assessee has to chose any one of the forums (i.e. either appellate forum or
revision forum) and he can not avail benefit of both with regards to same order. Application fo revisiocan no be made at all during the pendency or even after the disposal of the appeal by commissioner (Appeal) or Tribunal.
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