tax appeal

Legal Procedure of Filing an Appeal under GST Act

Income Tax - Any party who feels aggrieved by a decision made in compliance with the CGST, SGST, or UTGST acts may appeal it under the terms of the GST Act to the relevant authority or High court....

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Appellate Remedies under GST Law (Part-II) (Revenue’s Appeal & Revision Under GST)

Income Tax - ot only an aggrieved person, but also the Revenue Department may not be in agreement with a decision or an order. In such circumstances, the law provides two mechanisms to the Department: An Application to the Appellate Authority against an adjudication order; the Revision of the decision or order....

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Appellate Remedies under GST Law (Part-I)-  (First Appeal under GST)

Income Tax - The term ‘Appeal‘ is not defined in GST law.  An ‘appeal’ is usually understood as a submission of a lower court’s or authority’s decision or order to higher jurisdictional court or authority for review with a prayer for reversal, or for modifying, or for curing any defect in a decision/order. In Bolin Chetia v. Jagad...

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Powers & Limitations of Commissioner of Income Tax (Appeal)

Income Tax - An appeal is filed with the CIT(A) from Appealable Orders listed in Section 246A of the Act and the procedure in appeal before the CIT(A) and the powers of the CIT(A) are governed by Sections 250 and 251 of the Act respectively....

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How To File an Appeal before Commissioner of Income Tax?

Income Tax - Article explains Procedure of Filing an Appeal before Commissioner of Income Tax (Appeals), Orders Which Are Appealable by Assessee before Commissioner of Income-tax (Appeals), Fees For Filing Appeal Before CIT (Appeals) and Documents To Be Submitted for Appeal before Commissioner of Income-tax (Appeals). Any person or an assessee who is ...

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AIFTP requests Early disposal of Income-tax appeals pending before CIT(A)/NFAC

Income Tax - AIFTP appeal to Smt. Nirmala Sitharaman (Finance Minister) to direct the CBDT to direct the NFAC to hear the appeals expeditiously and effectively so that the tax payers will be able to get the finality on the tax dispute at the earliest. Also, considering the huge quantum of pendency, CBDT may be directed to frame […]...

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Representation on RCM on Residential Property, GTA Declaration & GST Appeal

Income Tax - Maharashtra Tax Practitioners’ Association has made a representation on Confusion related to Levy of GST under RCM on Residential Property, Rejection of Appeal for non-submission of Certified copy of order from Authorities and Issues related to GTA Time Limit Of 16.08.2022 For Submission Of Annexure V. MAHARASHTRA TAX PRACTITIONERS...

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No cases of Non-Compliance of CBDT orders on Not Filing Appeal

Income Tax - The number of cases of non-compliance of orders of the Central Board of Direct Taxes (CBDT) like not filing appeal in the High Court despite the direction of Directorate General of Income Tax (DGIT) (Investigation) and allowing appeal without collecting the requisite demand by the Commissioner of Income Tax (CIT) (Central) Mumbai-II and P...

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e-filing portal of Income Tax Appellate Tribunal launched

Income Tax - Law Minister Shri Ravi Shankar Prasad launches 'itat e-dwar', an e-filing portal of Income Tax Appellate Tribunal. Portal will enable online filing of Appeals, Applications, documents etc. by various parties. Cases of  Income Tax Appellate Tribunal should be integrated in National Judicial Data Grid: Shri Ravi Shankar Prasad...

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Representation on Disposal of CIT appeals, Physical hearings in ITAT etc.

Income Tax - Representation with regard to disposal  of appeals before the Commissioner of Income tax (Appeals), continuation of physical hearings in ITAT and other Issues....

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Entry Tax: Section 5 & Section 6 of West Bengal Finance Act, 2017 are ultra-vires & unconstitutional

Tata Steel Ltd. Vs The State of West Bengal (West Bengal Taxation Tribunal) - Tata Steel Ltd. Vs The State of West Bengal (West Bengal Taxation Tribunal) 1. Prelude The above bunch of cases have been heard analogously. West Bengal Tax On Entry of Goods into Local Area Act. 2012 (hereinafter referred as Entry Tax Act) was introduced w.e.f 01.04.2012 in purported exercise of th...

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ITAT dismisses appeal as Low tax effect circular applies to pending appeals also

ITO Vs Emdet Neff Perkings Rubber Pvt. Ltd. (ITAT Delhi), I.T.A No. 5080/Del/2019 - The CBDT vide Circular No.17/2019 dated 08.08.2019 has revised the monetary limit for filing the appeals before the Tribunal to Rs.50 Lacs. Further, CBDT vide letter dated 20.08.2019 has also clarified that Circular No. 17/2019 would be applicable to all pending appeals....

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Staff shortage due to merger is sufficient cause for Delay in Filing Appeal

State Bank of India Vs ITO (ITAT Bangalore) - The assessee herein is one of the branches of M/ State Bank of Travancore, which has since been merged with M/s State Bank of India. It is stated that there was shortage of staff and domain expertise in taxation. On examination of reasons furnished by the assessee in a liberal manner, in our view, t...

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Form 35 Submission with Scanned Signature for filing CIT appeal is Sustainable in Law

Rivendell PE Vs ACIT (ITAT Mumbai) - The issue under consideration is whether the submission of Form 35 alongwith scanned copy of signature at the time of filing CIT appeal is sustainable in law?...

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Extension of Stay of Demand Allowed if Delay in Not Disposing of Appeal is Not Attributable to Assessee

United Spirits Ltd. Vs JCIT (ITAT Bangalore) - The issue under consideration is whether the second extension of stay of demand against ITAT appeal will be allowed to the assessee?...

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SOP for hearing of cases at ITAT Chandigarh Benches from 04.08.2020

NA - (04/08/2020) - In continuation of the SOP (Standard Operating Procedure) dated 01.06.2020 the hearing of cases at 'ITAT Chandigarh Benches from 04.08.2020 onwards will be done through WEBEX/Google Meet for conducting Virtual Court Proceedings....

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Fall in collection of direct taxes is on expected lines: CBDT

NA - (07/06/2020) - There are reports in a certain section of media that the growth of direct taxes collection for the FY 2019-20 has fallen drastically and buoyancy of the direct tax collection as compared to the GDP growth has reached negative. These reports do not portray the correct picture regarding the growth of ...

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Dispose pending appeals with CIT(A) for more than 5 years by 31.03.2020

F. No. 279/M-118/2013-ITJ(Pt.)(Vol.II) - (27/12/2019) - CBDT has instructed all PR. CITs to dispose Pending appeals of more than 3 & 5 years  on priority. It is directed that all such appeals pending for more than 5 years as on 1st April, 2019 must be disposed off without fail by 31st March, 2020. F. No. 279/M-118/2013-ITJ(Pt.)(Vol.II) Government of...

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Monetary appeal filing limit not applicable to Gain through penny stocks

F. No. 279/Misc./M-93/2018-ITJ(Pt.) - (16/09/2019) - Special Order of Board exempting cases involving bogus Long Term Capital Gains (LTCG)/Short Term Capital Loss (STCL) through penny stocks from monetary limits specified in any Circular issued under Section 268A of the Income-tax Act, 1961-reg F. No. 279/Misc./M-93/2018-ITJ(Pt.) Government of India M...

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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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Recent Posts in "tax appeal"

AIFTP requests Early disposal of Income-tax appeals pending before CIT(A)/NFAC

AIFTP appeal to Smt. Nirmala Sitharaman (Finance Minister) to direct the CBDT to direct the NFAC to hear the appeals expeditiously and effectively so that the tax payers will be able to get the finality on the tax dispute at the earliest. Also, considering the huge quantum of pendency, CBDT may be directed to frame […]...

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Posted Under: Income Tax | ,

Legal Procedure of Filing an Appeal under GST Act

Any party who feels aggrieved by a decision made in compliance with the CGST, SGST, or UTGST acts may appeal it under the terms of the GST Act to the relevant authority or High court....

Read More
Posted Under: Income Tax |

Appellate Remedies under GST Law (Part-II) (Revenue’s Appeal & Revision Under GST)

ot only an aggrieved person, but also the Revenue Department may not be in agreement with a decision or an order. In such circumstances, the law provides two mechanisms to the Department: An Application to the Appellate Authority against an adjudication order; the Revision of the decision or order....

Read More
Posted Under: Income Tax |

Appellate Remedies under GST Law (Part-I)-  (First Appeal under GST)

The term ‘Appeal‘ is not defined in GST law.  An ‘appeal’ is usually understood as a submission of a lower court’s or authority’s decision or order to higher jurisdictional court or authority for review with a prayer for reversal, or for modifying, or for curing any defect in a decision/order. In Bolin Chetia v. Jagad...

Read More
Posted Under: Income Tax |

Powers & Limitations of Commissioner of Income Tax (Appeal)

An appeal is filed with the CIT(A) from Appealable Orders listed in Section 246A of the Act and the procedure in appeal before the CIT(A) and the powers of the CIT(A) are governed by Sections 250 and 251 of the Act respectively....

Read More
Posted Under: Income Tax | ,

How To File an Appeal before Commissioner of Income Tax?

Article explains Procedure of Filing an Appeal before Commissioner of Income Tax (Appeals), Orders Which Are Appealable by Assessee before Commissioner of Income-tax (Appeals), Fees For Filing Appeal Before CIT (Appeals) and Documents To Be Submitted for Appeal before Commissioner of Income-tax (Appeals). Any person or an assessee who is ...

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Posted Under: Income Tax |

Representation on RCM on Residential Property, GTA Declaration & GST Appeal

Maharashtra Tax Practitioners’ Association has made a representation on Confusion related to Levy of GST under RCM on Residential Property, Rejection of Appeal for non-submission of Certified copy of order from Authorities and Issues related to GTA Time Limit Of 16.08.2022 For Submission Of Annexure V. MAHARASHTRA TAX PRACTITIONERS...

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Posted Under: Income Tax | ,

Application for Condonation of Delay in Filing of Appeal

What is the Condonation of Delay application and when it is filed before any Court of Law or Tribunal or Regulatory Authorities?[1] Introduction “Condonation of Delay” as the name suggests is a pardon plea. It is an application drafted to condone the delay in filing any Petition/ Complaint/ Written Statement/Appeal etc. before the rel...

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Posted Under: Income Tax |

All about Appeal to Income Tax Appellate Tribunal (ITAT)

rticle discusses about Appealable orders in case of appeal by the taxpayer, Appealable orders in case of appeal by the Commissioner, Appeal not to be filed by the department in certain cases, Time- limit for presenting appeal, Form and signature, Memorandum of cross objection, Documents to be submitted with appeal, Fees for filing the app...

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Posted Under: Income Tax |

Provisions of Filing Income Tax Appeal with CIT Appeals

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 |

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