tax appeal

Application for Condonation of Delay in Filing of Appeal

Corporate Law - 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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All about Appeal to Income Tax Appellate Tribunal (ITAT)

Corporate Law - 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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Provisions of Filing Income Tax Appeal with CIT Appeals

Corporate Law - 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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Appeal under GST

Corporate Law - Any person aggrieved with the order passed by an adjudicating authority can file an appeal in GST before the First Appellate Authority. Who is Adjudicating Authority? Adjudicating Authority is the authority which passes an order or decision against which we appeal. Who is First Appellate Authority? (i)  The first appellate authority woul...

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Budget 2022 proposes to reduce Appeal filing/Litigation

Corporate Law - Litigation management when in an appeal by revenue an identical question of law is pending before jurisdictional High Court or Supreme Court. Section 158AA of the Act provides that where the Commissioner or Principal Commissioner is of the opinion that any question of law arising in the case of an assessee (relevant case) is identical [&h...

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

Corporate Law - 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

Corporate Law - 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.

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

Corporate Law - 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

Corporate Law - 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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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"

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...

Read More
Posted Under: Corporate Law |

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...

Read More
Posted Under: Corporate Law |

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 ...

Read More
Posted Under: Corporate Law |

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 the power conferred under Article [&hellip...

Read More

Appeal under GST

Any person aggrieved with the order passed by an adjudicating authority can file an appeal in GST before the First Appellate Authority. Who is Adjudicating Authority? Adjudicating Authority is the authority which passes an order or decision against which we appeal. Who is First Appellate Authority? (i)  The first appellate authority woul...

Read More
Posted Under: Corporate Law |

Budget 2022 proposes to reduce Appeal filing/Litigation

Litigation management when in an appeal by revenue an identical question of law is pending before jurisdictional High Court or Supreme Court. Section 158AA of the Act provides that where the Commissioner or Principal Commissioner is of the opinion that any question of law arising in the case of an assessee (relevant case) is identical [&h...

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Posted Under: Corporate Law |

Appeal Under GST – Revocation of GST Registration Number

Where the GST Registration number is cancelled suo moto by the Officer on failure on the part of taxpayer to furnish the GST Return for the continuous six periods and the time limit to apply for the application of revocation of the GST Number before the adjudicating authority (Jurisdictional Officer / Proper Officer) is lapsed […]...

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Posted Under: Corporate Law |

Consequence of Non-Filing of Appeal due to low Tax Effect

Consequence of Non-Filing of Appeal in Respect of Cases Where Tax Effect is Less Than the Prescribed Monetary Limit. As you are aware that the Commissioner may, of he objects to any order passed by the Commissioner (Appeal) under Section 154 or Section 250, direct the Assessing Officer to appeal to the Tribunal against the […]...

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Posted Under: Corporate Law |

Does statute bar initiation of proceedings u/s. 263 when an appeal is pending before CIT(A)?

Very recently the Jaipur bench of the Tribunal in the case of Virendra Singh Bhadauriya Vs PCIT while quashing the order of 263 on the footing that there is no indication as to lack of enquiry/no enquiry, rejected the specific contention of the Assessee on jurisdiction of initiation of Section 263 that mere pendency of […]...

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Posted Under: Corporate Law |

Additional Evidence before Commissioner of Income Tax (Appeals)

Background The Commissioner of Income Tax (Appeals) [the CIT(A)] is a first appellate authority under the Income-tax Act, 1961 (‘the Act’) and has authority to hear and dispose the appeal filed by the assessee against the assessment order passed by the assessing officer. The CIT(A) has wide power under the Act, among other things the ...

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Posted Under: Corporate Law |

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