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GST Appeal Process for Orders Awaiting Rectification: A Taxpayer’s Conundrum

Goods and Services Tax : Explore the complexities of filing GST appeals when rectification applications are involved. Learn how conflicting timelines and r...

February 25, 2025 2046 Views 1 comment Print

Condonation of Delay in Appeal Filing: Balancing Flexibility & Judicial Discipline

Corporate Law : Learn about the condonation of delay in legal cases and how courts balance flexibility with judicial discipline in extending limit...

December 18, 2024 903 Views 0 comment Print

ITAT: Laws, Regulations, Procedures & Updates Under New Regime

Income Tax : Learn about the Income Tax Appellate Tribunal (ITAT), its role, procedures, and recent updates for taxpayers in India navigating t...

November 4, 2024 1506 Views 0 comment Print

GST Appeals: Filing Process, Deadlines, Common Grounds & Success Tips

Goods and Services Tax : Learn how to navigate the GST appeals process, including filing deadlines, common grounds for appeal, and tips for successful subm...

October 15, 2024 2403 Views 0 comment Print

CBDT Circular No. 09/2024: Enhanced Income Tax Appeal Limits

Income Tax : Circular No. 09/2024 raises monetary limits for tax appeals, promoting efficiency in the income tax system while ensuring focus on...

September 19, 2024 7023 Views 0 comment Print


Latest News


Pendency of 5,49,042 Appeals Before CIT(A)/NFAC: Request for Early Disposal

Income Tax : AIFTP urges swift disposal of 5,49,042 income-tax appeals pending with NFAC/CIT(A), some for over 5 years, to alleviate taxpayers'...

March 11, 2025 10167 Views 1 comment Print

Income Tax Hand Book On Judicial Matters

CA, CS, CMA : Explore the functions of ITAT and the procedures for filing Special Leave Petitions in India, covering essential requirements and ...

October 26, 2024 10635 Views 1 comment Print

SC Disposes today 573 Direct Tax Cases Due to Revised Appeal Monetary Limit

Income Tax : Supreme Court disposes of 573 direct tax cases due to increased appeal limits from the Union Budget 2024-25, reducing tax litigati...

September 24, 2024 1413 Views 0 comment Print

Representation on delays & pendency of Appeals Filed with CIT(A) & Suggestions

Income Tax : Explore issues & solutions for appeals to Income Tax Commissioner. Detailed representation by Karnataka State Chartered Accountant...

July 1, 2024 3717 Views 0 comment Print

Over 360K Income Tax Appeals Pending: CIT(A) Stats Revealed in RTI Reply

Income Tax : Discover the staggering figures of 361,748 pending Income Tax appeals as per RTI response. Dive into the detailed analysis of file...

February 27, 2024 4512 Views 1 comment Print


Latest Judiciary


Property Transaction Not Benami if Ownership Remains With Seller: Appellate Tribunal

Corporate Law : Appellate Tribunal overturns Benami property attachment order in Rachakonda Srinivas Rao case, citing lack of ownership transfer a...

February 16, 2025 2364 Views 1 comment Print

Amnesty Scheme Benefits Available to GST Appeal rejected on Limitation: Madras HC

Goods and Services Tax : Madras High Court, upon perusal of the Amnesty Scheme, noted that even if an appeal is rejected on the basis of limitation, assess...

January 9, 2024 936 Views 0 comment Print

Non-Constitution of GST Appellate Tribunal: Patna HC grants relief to Petitioner

Goods and Services Tax : Patna High Court grants relief to Cohesive Infrastructure Developers Pvt. Ltd. due to non-constitution of Appellate Tribunal. Full...

November 13, 2023 723 Views 0 comment Print

Orissa HC Stays GST Demand: 20% Deposit, GSTAT Non-constitution

Goods and Services Tax : Orissa High Court stays GST demand on non-constitution of GSTAT. Analysis of the judgment in Smt. Sanghamitra Nanda vs. Central Bo...

November 13, 2023 855 Views 0 comment Print

Madras High Court Allows Late Statutory GST Appeal Due to Employee Turnover

Goods and Services Tax : Madras High Court permits a company to file a statutory appeal after the limitation period, citing difficulties in accessing the G...

November 9, 2023 963 Views 0 comment Print


Latest Notifications


CGST Act Appeals: Guidelines and Filing Process

Goods and Services Tax : Learn the appeal process under Section 112 of the CGST Act, including timelines, fees, and required documents. Detailed guidelines...

November 29, 2024 2073 Views 0 comment Print

CBDT Revises Monetary Limits for Tax Income Tax Appeals

Income Tax : CBDT raises monetary limits for tax appeals: Rs. 60 lakh for ITAT, Rs. 2 crore for High Court, and Rs. 5 crore for Supreme Court, ...

September 17, 2024 11871 Views 0 comment Print

Monetary limits for filing appeals by Department before GSTAT, HC & SC

Goods and Services Tax : CGST Circular 207/1/2024 sets new monetary limits for filing appeals to reduce government litigation. Read more on the specifics a...

June 26, 2024 2781 Views 0 comment Print

Circular No. 5/2024: New Guidelines for Income Tax Appeals & Litigation Reduction

Income Tax : Discover the latest Circular from the Ministry of Finance, India, outlining measures to reduce tax litigation by specifying condit...

March 15, 2024 28518 Views 0 comment Print

CBDT Guidelines for out of turn/priority disposal by CIT/JCIT(A)

Income Tax : In a significant move, the Central Board of Direct Taxes (CBDT) has released new guidelines aimed at ensuring the priority or out-...

March 7, 2024 11964 Views 2 comments Print


First Substantive Ground of Appeal against Section 143(1)(a)(iv) adjustment

August 15, 2021 8898 Views 2 comments Print

The First Substantive Ground of Appeal against an adjustment made under Section 143(1)(a)(iv) It has been 15 years since the Income Tax Department hastily introduced e-filing, without proper testing and we CAs who filed the returns for our clients had to bear the brunt of the beta testing. Though e-filing was introduced in 2006, it […]

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

July 27, 2021 438 Views 0 comment Print

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 Principal Commissioner of Income Tax (PCIT) (Central)-2 Kolkata from 31st March 2017 to 31st March 2019;

Income Tax Appellate Hierarchy

July 18, 2021 16740 Views 0 comment Print

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 […]

e-filing portal of Income Tax Appellate Tribunal launched

June 26, 2021 1638 Views 0 comment Print

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

Form 35 | Income Tax Appeal with CIT (A) | FAQ & Manual

June 22, 2021 43464 Views 15 comments Print

Q.1 What is Form 35? If you are aggrieved by an order of an Assessing Officer (AO), you can file an appeal against the same before the Commissioner of Income Tax (Appeals) by submitting duly filled  Form 35 online on the e-Filing portal. Q.2 Who can use Form 35? Any assessee / deductor  who wants […]

List of Documents required for e-Filing of Appeal with ITAT

June 7, 2021 12456 Views 1 comment Print

List of Documents required for e-Filing of Appeal with ITAT for following types of Appeals – -Income Tax Appeal against Levy of Penalty u/s. 234E of Income Tax Act, 1961 -Income Tax Appeal against Order u/s. 250 (Arising out of Appeal u/s. 248) -Cross Objection against appeal u/s. 253 -Miscellaneous Application against Order u/s. 254(1) […]

All About E-Filing applications/Appeal before a Bench of ITAT

June 6, 2021 10641 Views 1 comment Print

Guidelines and FAQs About E-Filing applications/Appeal before a Bench of Income Tax Appellate Tribunal (ITAT) About E-Filing 1. E-Filing is the process of electronic online filing of appeals and applications before a Bench of Income Tax Appellate Tribunal. An Assessee or Assessing Officer or any other person, who is entitled to file an appeal, cross […]

Paradigm Shift In Appeal Proceedings Under Income Tax Act – Against Principles of “Natural Justice – Audi Alteram Partem”

May 22, 2021 2544 Views 0 comment Print

The faceless appeal scheme at first appellate stage introduced by the Government vide Finance Act, 2020 under section 250 of the Income-tax Act, 1961 brought a paradigm shift in the Appeal proceedings, in addition to it a provisions w.r.t. Income Tax Appellate Tribunal were amended vide Finance Act, 2021 for introducing faceless appeals scheme even at Appellate Tribunal (second Appellate forum).

Overview of Form 35 for Appeal with CIT(A)

April 14, 2021 30231 Views 1 comment Print

The Provisions relating to the form of appeal to Commissioner (Appeals) are contained under Rule 45 of the Income Tax Rules. As per the said rule 45, an appeal to the Commissioner of Income Tax (Appeals) needs to be made in Form No. 35.

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

April 14, 2021 7188 Views 0 comment Print

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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