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Income Tax : Learn about the Income Tax Appellate Tribunal (ITAT), its role, procedures, and recent updates for taxpayers in India navigating t...
Goods and Services Tax : Learn how to navigate the GST appeals process, including filing deadlines, common grounds for appeal, and tips for successful subm...
Income Tax : Circular No. 09/2024 raises monetary limits for tax appeals, promoting efficiency in the income tax system while ensuring focus on...
Income Tax : Discover if the 20% pre-deposit for tax disputes is always mandatory or if there are exceptions. Learn about discretionary powers ...
CA, CS, CMA : Explore the functions of ITAT and the procedures for filing Special Leave Petitions in India, covering essential requirements and ...
Income Tax : Supreme Court disposes of 573 direct tax cases due to increased appeal limits from the Union Budget 2024-25, reducing tax litigati...
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Income Tax : artered Accountants Association urges Finance Minister for SOP implementation to expedite Income Tax Appeals with Commissioner. Ad...
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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...
Goods and Services Tax : Patna High Court grants relief to Cohesive Infrastructure Developers Pvt. Ltd. due to non-constitution of Appellate Tribunal. Full...
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...
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...
Goods and Services Tax : Learn the appeal process under Section 112 of the CGST Act, including timelines, fees, and required documents. Detailed guidelines...
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, ...
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...
Income Tax : Discover the latest Circular from the Ministry of Finance, India, outlining measures to reduce tax litigation by specifying condit...
Income Tax : In a significant move, the Central Board of Direct Taxes (CBDT) has released new guidelines aimed at ensuring the priority or out-...
How to file an appeal with ITAT? Introduction ITAT i.e. Income Tax Appellate Tribunal is a quasi-judicial authority. It looks into litigation cases for the Direct Taxation Regime (i.e. only Income Tax cases currently as wealth tax was abolished w.e.f FY 2015-16) and is the final authority for judgments pertaining to facts. In other words […]
In this Article we have discussed procedure for e-filing /Online Filing of of CIT Appeal in form No. 35 by Individuals and by other than Individuals using Digital Signature or by Electronic Verification Code (EVC) .
If this healthy rule is not followed, the result will only be undue harassment to assessees and chaos in administration of tax laws. Thus, recognising the principle of natural justice which encourages equity, fairness and equality, must be followed at every staggered procedure.
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 direct taxes.
Dear friends, as we all know, taxation is always a disputed matter between assesse and Income Tax Department. Assesse tries to take advantage of Law loopholes to save more and more tax however; the taxation department tries to curb such loopholes to prevent leakage of taxation revenue. In today’s time Income tax law allow assesse […]
Revised enhanced minimum threshold limit of tax effect of Rs. 50,00,000 vide recent CBDT Circular No. 17/2-19, dt. 8-8-2019 was applicable not only for appeals to be filed by revenue in future; but also for appeals already filed by revenue in ITAT. Accordingly, all existing appeals in ITAT, having tax effect below revised/enhanced limit of Rs. 50,00,000, had to be treated as withdrawn/not pressed, and therefore, not maintainable.
The Commissioner of Income-tax (Appeals) is the first appellate authority. Section 246A specifies the orders against which an appeal can be filed before the Commissioner of Income-tax (Appeals). Appeal can be filed before Commissioner (Appeals), when a tax payer is adversely affected by Orders as under passed by various Income tax authorities, a list of […]
Section 107(1) of the CGST Act, 2017 provides that any person aggrieved with the order of the Adjudicating Authority can file an appeal against such order before the Appellate Authority. The said provisions also provide that such appeal shall be filed within a period of three months from the date on which the order is communicated to such person.
That a time of about 34 months have been completed after implementation of Goods & Service Tax. After its implementation always there remain a plethora of litigation in between of tax payer and revenue authorities. That being new law and it is always inevitable to have difference of opinion and having lot of flaws in the law and which are being rectified day and night by the revenue department through various amendment as undertaken and passed through GST Council. That whenever there are two opinion arises and it is always lead to creating dispute amongst the party.
This article has been is to focus on the provision and procedures relating to Filing the Appeals. One Law Dictionary defines ‘appeal’ as a proceeding taken to rectify an erroneous decision of a court by submitting the question to a higher court, or court of appeal. Right to appeal under income tax law is a creation of statute and not an inherent right. Appeal can be filed only against orders listed in the Income
