tax appeal

Fees & Court Fees for filing Income Tax Appeal/Revision petition/Application

Income Tax - Under Direct Tax Laws, tax authorities have been given powers to make tax payers comply with their tax obligations and to investigate those who do not. Tax authorities have discretion to make ‘best judgement assessment’ and to pass orders as they ‘may think fit’ in the circumstances of the case....

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How to Draft CIT / ITAT Appeal & Procedure

Income Tax - The Income-tax Rules, 1962 ( the Rules) only provides that an appeal to the Commissioner (Appeals) shall be made in Form No. 35 and that the form of verification shall be signed and verified by the person who is authorised to sign the return of income under section 140 of the Income-tax Act, 1961 (the Act) (Rule 45) . However, Income-tax ...

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Provisions Governing Appeals under GST

Income Tax - APPEALS UNDER GST  (PROVISIONS GOVERNING APPEALS UNDER THE CENTRAL GST ACT, 2017 WHICH ARE APPLIED TO THE STATE/UT GST ACT, 2017 & THE INTEGRATED GST ACT, 2017 MUTATIS MUTANDIS.) HIERARCHY OF APPEALS UNDER GST > The First Appeal can be filed against an order issued by Adjudicating Authority to Appellate Authority by Assessee withi...

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Appeal & Revision- Part II | Section 109-112 | CGST ACT 2017

Income Tax - Simplified GST SERIES –Appeals & Revision -Section 109-112-Part 2- Article explains Section 109 – Constitution of Appellate Tribunal and Benches thereof, Section 110-President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.,  Section 111- Procedure before Appellate Tribunal and Sec...

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ITAT appeal- How to prepare Grounds of Appeal & Statement of Facts

Income Tax - How to prepare Grounds of Appeal (GOA) – Statement of Facts (SOF) for Appeal to ITAT Introduction An appeal is generally filed with ITAT in either Form 36/36A. However the forms by themselves are not self-sufficient to file an appeal. The appeal to be filed with ITAT should also be accompanied by GoA and SoF. […]...

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Two new functionality on GST Portal related to E-Way Bill & Appeal

Income Tax - Population of Data from EWB System into Form GSTR-1 At the time of generating E-Way Bill for outward supply, taxpayer enters the detail of outward supplies such as Invoice number, Date, Value Tax etc. Taxpayers can now easily import these details of outward supply invoices, as indicated in the E-Way Bill, at the time of preparation [&hel...

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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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Appeal not Justified if there is Lack of Strong Contrary Evidence

Sudhakar Motiram Kadam Vs ITO (ITAT Pune) - The issue under consideration is whether the assessee can challenge the order of AO for which he has agreed before without there being any contrary evidence?...

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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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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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HC allows GST Appeal filed Manually as valid Appeal

M/s Sri Siddhi Kalko Bhagavan Stone Crusher Vs The Assistant Commissioner ST (Andhra Pradesh High Court) - M/s Sri Siddhi Kalko Bhagavan Stone Crusher Vs The Assistant Commissioner ST (Andhra Pradesh High Court) In this Writ Petition, under Article 226 of the Constitution of India, the challenge is to the rejection order, dated 22.09.2018, of the learned Appellate Joint Commissioner (ST), Vijayawada, whe...

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Order passed on Merit after due opportunities cannot be termed as Ex-parte order

CIT Vs Shree Nirman Foundation Charitable Trust (Gujarat High Court) - The issue under consideration is if Assessee remained absent on more than one occasions and appeal decided on merits then whether it will be called as Ex-parte order?...

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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"

Appeal not Justified if there is Lack of Strong Contrary Evidence

Sudhakar Motiram Kadam Vs ITO (ITAT Pune)

The issue under consideration is whether the assessee can challenge the order of AO for which he has agreed before without there being any contrary evidence?...

Read More

Fees & Court Fees for filing Income Tax Appeal/Revision petition/Application

Under Direct Tax Laws, tax authorities have been given powers to make tax payers comply with their tax obligations and to investigate those who do not. Tax authorities have discretion to make ‘best judgement assessment’ and to pass orders as they ‘may think fit’ in the circumstances of the case....

Read More

How to Draft CIT / ITAT Appeal & Procedure

The Income-tax Rules, 1962 ( the Rules) only provides that an appeal to the Commissioner (Appeals) shall be made in Form No. 35 and that the form of verification shall be signed and verified by the person who is authorised to sign the return of income under section 140 of the Income-tax Act, 1961 (the Act) (Rule 45) . However, Income-tax ...

Read More

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?...

Read More

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?...

Read More

HC allows GST Appeal filed Manually as valid Appeal

M/s Sri Siddhi Kalko Bhagavan Stone Crusher Vs The Assistant Commissioner ST (Andhra Pradesh High Court)

M/s Sri Siddhi Kalko Bhagavan Stone Crusher Vs The Assistant Commissioner ST (Andhra Pradesh High Court) In this Writ Petition, under Article 226 of the Constitution of India, the challenge is to the rejection order, dated 22.09.2018, of the learned Appellate Joint Commissioner (ST), Vijayawada, whereby the appeal of the petitioner was re...

Read More

Provisions Governing Appeals under GST

APPEALS UNDER GST  (PROVISIONS GOVERNING APPEALS UNDER THE CENTRAL GST ACT, 2017 WHICH ARE APPLIED TO THE STATE/UT GST ACT, 2017 & THE INTEGRATED GST ACT, 2017 MUTATIS MUTANDIS.) HIERARCHY OF APPEALS UNDER GST > The First Appeal can be filed against an order issued by Adjudicating Authority to Appellate Authority by Assessee withi...

Read More

Appeal & Revision- Part II | Section 109-112 | CGST ACT 2017

Simplified GST SERIES –Appeals & Revision -Section 109-112-Part 2- Article explains Section 109 – Constitution of Appellate Tribunal and Benches thereof, Section 110-President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.,  Section 111- Procedure before Appellate Tribunal and Sec...

Read More

ITAT appeal- How to prepare Grounds of Appeal & Statement of Facts

How to prepare Grounds of Appeal (GOA) – Statement of Facts (SOF) for Appeal to ITAT Introduction An appeal is generally filed with ITAT in either Form 36/36A. However the forms by themselves are not self-sufficient to file an appeal. The appeal to be filed with ITAT should also be accompanied by GoA and SoF. […]...

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Appeal & Revision- Part I | Section 107-108 | CGST ACT 2017

Simplified GST Series- Chapter 19- Section 107-108 /CGST ACT 2017 /Appeals & Revision –Part 1  Section 107- Appeals to Appellate Authority- (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority [&...

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