prpri Income Tax Appellate Hierarchy Income Tax Appellate Hierarchy

Appellate Hierarchy:-

1. Appeal to CIT (A)

An appeal to the Commissioner (Appeal) against any order which is appealable is to be presented within 30 days from the date specified. However the commissioner (Appeal) may admit an appeal even after the expiry of the said period of 30 days, if he is satisfied that the appellant had sufficient cause for not presenting the appeal within the specified time. It can be filed in prescribed form (Form No. 35)

Prescribed Fees:-

Sr. No. Case Fees
1. Where the total income of the assessee as computed by the assessing officer is Rs. 1,00,000 or less Rs. 250/-
2. Where the total income of the assessee computed as above is more than Rs. 1,00,000 but not more than Rs. 2,00,000 Rs. 500/-
3. Where the total income of the assessee computed as above is more than Rs. 2,00,000 Rs. 1000/-
4. In any case other than (1), (2) and (3) Rs. 250/-

2. Appeal to ITAT

Every appeal to the Appellate Tribunal has to be filed within 60 days from the date on which the order sought to be appealed against is communicated to the assessee. It can be filed in prescribed form (Form No. 36)

Prescribed Fees:-

Sr. No. Case Fees
1. Where the total income of the assessee as computed by the assessing officer in the case to which the appeal relates is Rs. 1,00,000 or less Rs. 500/-
2. Where the total income exceeds Rs. 1,00,000 but not more than Rs. 2,00,000 Rs. 1500/-
3. Where the total income is more than Rs. 2,00,000 1% of the assessed income subject to a maximum of Rs. 10,000
4. In any other case Rs. 500/-

3. Appeal to High court

The principal chief commissioner or chief commissioner or principal commissioner or commissioner or an assessee aggrieved by any order passed by the Appellate Tribunal may file an appeal within 120 days to the High Court only if there is Question of Law. Appeal form, fees & procedure governed by Code of Civil Procedure, 1908

High court has the power to condone the delay and admit an appeal after the expiry of the period of 120 days, if it is satisfied that there was sufficient cause for not filing the appeal within that period.

4. Appeal to Supreme court

Appeal against High court order can be filed within 90 days. Appeal form, fees & procedure governed by Code of Civil Procedure, 1908.

No Right of Appeal against Following Orders under Income Tax Act, 1961

There Is No Right of Appeal against Following Orders

i. Order Of Income Tax Settlement Commission

ii. Order Of Income Tax Appellate Tribunal on “Question of FACT”

iii. Order Under Section 264 of Income Tax Act, 1961

iv. Order Under Section 234A, 234B, 234C of Income Tax Act, 1961

v. Order of Authority for Advance Ruling

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