tax appeal

CBDT enigmatic directions to CIT(A) to rationalize galore of pending cases and demand stuck therein

Income Tax - Each year Central Broad of Direct Taxes (CBDT) comes out with strategy called as Central Action Plan which prescribes the mechanism and approach for various internal tax departments and authorities to improve tax compliances, widening the tax base, litigation management, reduction in outstanding demand and most importantly, to meet the co...

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Attempts by CBDT to destroy independence of CIT (Appeals)

Income Tax - The author has taken strong exception to the CBDT castigating CIT(A) for giving relief to taxpayers on legal grounds. He has also condemned the CBDTs offer of incentives to CIT(A) to enhance assessments. He has argued that by dictating CIT(A)s to carry out appellate proceedings with a preconceived notion and in a prejudiced process, the C...

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Appeal to Commissioner of Income-Tax (Appeals)

Income Tax - At times it may happen that the taxpayer is aggrieved by an order of the Assessing Officer. In such a case he can file an appeal against the order of the Assessing Officer before the Commissioner Of Income-Tax (Appeals) {CIT(A)}. In this part you can gain knowledge about various provisions relating to appeals to CIT(A)....

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Increased threshold for tax litigation – A relief to taxpayer and to overburdened judiciary

Income Tax - A big question before the Government – How to reduce the overburdened judiciary. A tax issue may take 5 to 7 years to settle at ITAT level and another 5 to 7 years, if matter moves to courts....

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All about Appeal to Income Tax Appellate Tribunal (ITAT)

Income Tax - The Commissioner of Income-Tax (Appeals) is the first appellate authority and the Income Tax Appellate Tribunal (ITAT) is the second appellate authority. Appeal to the ITAT can be filed by any of the aggrieved party either by the taxpayer or by the Assessing Officer....

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PIL in SC challenging withdrawal of Pending Tax Appeal Cases

Income Tax - Ashish Gopal Garg has challenged by way of PIL in Supreme Court Circular No. 3/2018 dated 11.07.2018 and Instruction No. F.No.390/Misc./116/2017-JC dated 11.07.2018 issued by CBDT and CBIC respectively, whereby the threshold limit to file appeal at Supreme Court of India, by the government in Direct Tax Cases as well as Indirect Tax Cases...

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Report on Filing of Appeals by Income Tax Department

Income Tax - The suggestions of Committee to Study Appellate Orders to Examine Filing of Appeals by Income Tax Department before Various Forums are based upon: i) Analysis of actual data collected by the Committee ii) Interaction with the officers of the Income Tax Department iii) Study of the Global Best Practices....

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Response to Common queries of CIT(Appeals) – reg.

Income Tax - There is no functionality in the code of the CIT(A) to transfer the appeals on system after the same has been physically transferred...

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Hardship faced while e-Filing of CIT(Appeals) in From No. 35

Income Tax - In view of the Notification No. 11/2016 dated 1.3.2015 of CBDT, e-filing of appeal with CIT(A) in Form No. 35 is made mandatory. However, it alleged by the Federation that there was a technical problem in filing of appeal and also in obtaining acknowledgement of filing of appeal and therefore, the assessees file the appeal manually whic...

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ITAT directive on Adjournment requests & Covered appeals

Income Tax - Representatives of our Bar Association have had a meeting with the Hon’ble President of the Tribunal. On a representation made by us, the Hon’ble President has readily acceded to our request that during the month of May, a lenient view may be taken as regards requests for adjournments....

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Reopening is invalid when there is no direct nexus between material gathered & formation of belief of income escaping assessment

C.M Mahadeva Vs CIT (Karantaka High Court) - The Hon'ble Karnataka HC in the above cited case held that there must be a direct nexus between the material coming to the notice of the Income-Tax Officer and the formation of his belief that income has escaped assessment....

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If the search warrant is in joint names, an assessment in individual capacity is void

CIT (Central) Vs Smt. Vandana Verma (Allahabad High Court) - As the search warrant was issued in the joint names of the assessee and her spouse, it means that the officer had reason to believe that the undisclosed assets and income were held jointly. If so, it is not open for the AO to assess the assessee individually on the basis of the assets and documents ...

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Non-reference by ITAT of cited judgements is not an apparent mistake : Madras HC

M/s. Visvas Promoters P Ltd. Vs. The Assistant Commissioner of Income Tax (Madras High Court) - The assessee claimed deduction u/s 80-IB (10) which was rejected by the AO but allowed by the CIT (A). On appeal by the department, the Tribunal ruled against the assessee and held that it was not eligible for deduction. The assessee filed a MA u/s 254 (2) pointing out that it had cited a judgement ...

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High Court has no power to condone delay in filing the appeal

CIT Vs. Mohd. Farooq (Allahabad High Court) - S. 260A permits the filing of an appeal to the High Court within 120 days. In CIT vs. Velingkar Brothers 289 ITR 382 (Bom) (FB), The Full Bench held that the Court had power to condone delay u/s 260A. However, in Hongo India 236 E.L.T. 417 and Chaudharana Steels 238 E.L.T. 705, the Supreme Court hel...

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Activities related to freight forwarding cannot be brought under CHA Services

DHL Lemuir Logistics Pvt. Ltd. Vs Commissioner of Service Tax (CESTAT Bangalore) - We are of the considered opinion that the activity relating to one of the categories could not be subjected to service tax under other category. In other words, the activities relating to Freight forwarding cannot be thought under CHA. The appellants had clearly explained the nature of the charges c...

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CBDT increases appeal filing limit – ITAT 20L, HC 50L, SC 1Cr

Circular No. 3/2018-Income Tax - (11/07/2018) - CBDT increases appeal filing limit Substantially and new limit for filing appeal with various Appellate Forum is as follows :ITAT Rs. 20,00,000/‑, High Courts Rs. 50,00,000/‑ and Supreme Court Rs. 1,00,00,000/-....

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Dedicated fortnight for Income Tax Appeal Effect & Rectification

D.O. No. DIT (TPS-I)/Pakhwada/2018-19 - (07/05/2018) - During the period of 1st to 15th June, 2018, all assessing officers shall accord top priority to work of giving appeal effect and passing the rectification orders, and shall earmark the first half of the day to meet applicants/ counsels who seek to have a hearing to explain their case....

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EVC for e-filed Form 35 of Appeal to Commissioner (Appeals)

Notification No. 5/2016-Income Tax - (06/04/2016) - The manner of furnishing the new Form No. 35 has been prescribed by sub-rule (2) of rule 45. Sub-rule (5) of rule 45 empowers the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) to (i) specify the procedure for electronic filing of Form No. 35 and d...

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Policy of fixing new appeals on 60th day of its filing dispensed with due to increased pendency at Delhi Benches

Income tax Note - (21/01/2013) - ITAT's note on department's General Grievances in the matter of representation and adjudication of cases fixed before each bench of ITAT Delhi NOTE, dated 21-1-2013 The CIT-DR (Admn.), vide letter dated 27th December, 2012, (Annexure) has expressed their grievance with regard to cases fixed before...

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Recent Posts in "tax appeal"

CBDT enigmatic directions to CIT(A) to rationalize galore of pending cases and demand stuck therein

Each year Central Broad of Direct Taxes (CBDT) comes out with strategy called as Central Action Plan which prescribes the mechanism and approach for various internal tax departments and authorities to improve tax compliances, widening the tax base, litigation management, reduction in outstanding demand and most importantly, to meet the co...

Read More
Posted Under: Income Tax |

Attempts by CBDT to destroy independence of CIT (Appeals)

The author has taken strong exception to the CBDT castigating CIT(A) for giving relief to taxpayers on legal grounds. He has also condemned the CBDTs offer of incentives to CIT(A) to enhance assessments. He has argued that by dictating CIT(A)s to carry out appellate proceedings with a preconceived notion and in a prejudiced process, the C...

Read More
Posted Under: Income Tax |

Appeal to Commissioner of Income-Tax (Appeals)

At times it may happen that the taxpayer is aggrieved by an order of the Assessing Officer. In such a case he can file an appeal against the order of the Assessing Officer before the Commissioner Of Income-Tax (Appeals) {CIT(A)}. In this part you can gain knowledge about various provisions relating to appeals to CIT(A)....

Read More
Posted Under: Income Tax |

PIL in SC challenging withdrawal of Pending Tax Appeal Cases

Ashish Gopal Garg has challenged by way of PIL in Supreme Court Circular No. 3/2018 dated 11.07.2018 and Instruction No. F.No.390/Misc./116/2017-JC dated 11.07.2018 issued by CBDT and CBIC respectively, whereby the threshold limit to file appeal at Supreme Court of India, by the government in Direct Tax Cases as well as Indirect Tax Cases...

Read More
Posted Under: Income Tax |

Increased threshold for tax litigation – A relief to taxpayer and to overburdened judiciary

A big question before the Government – How to reduce the overburdened judiciary. A tax issue may take 5 to 7 years to settle at ITAT level and another 5 to 7 years, if matter moves to courts....

Read More
Posted Under: Income Tax |

CBDT increases appeal filing limit – ITAT 20L, HC 50L, SC 1Cr

Circular No. 3/2018-Income Tax (11/07/2018)

CBDT increases appeal filing limit Substantially and new limit for filing appeal with various Appellate Forum is as follows :ITAT Rs. 20,00,000/‑, High Courts Rs. 50,00,000/‑ and Supreme Court Rs. 1,00,00,000/-....

Read More

All about Appeal to Income Tax Appellate Tribunal (ITAT)

The Commissioner of Income-Tax (Appeals) is the first appellate authority and the Income Tax Appellate Tribunal (ITAT) is the second appellate authority. Appeal to the ITAT can be filed by any of the aggrieved party either by the taxpayer or by the Assessing Officer....

Read More
Posted Under: Income Tax |

Provisions of Filing Appeal with Commissioner of Income-Tax (A)

Article discusses about Appealable order, Time-limit for presenting an appeal, Form of appeal, Signature to the appeal, Pre-deposit of tax, Documents to be submitted for appeal, Fees, Procedure of the appeal, Filing of additional evidences, Decision of the ...

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Posted Under: Income Tax |

No more interactions with tax officials! I-T Dept goes online with scrutiny work!

CBDT has issued instruction dated 12th February 2018 to conduct assessment proceedings in scrutiny cases electronically, saying that except for search-related assessments, proceedings in other pending scrutiny assessment cases shall be conducted only through the E-proceeding functionality in ITBA/e-filing....

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Posted Under: Income Tax |

Dedicated fortnight for Income Tax Appeal Effect & Rectification

D.O. No. DIT (TPS-I)/Pakhwada/2018-19 (07/05/2018)

During the period of 1st to 15th June, 2018, all assessing officers shall accord top priority to work of giving appeal effect and passing the rectification orders, and shall earmark the first half of the day to meet applicants/ counsels who seek to have a hearing to explain their case....

Read More

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