1. Deborah Jacob 17
Ankita Patkar 36
Amruta Vadnere 55
Dipali Nakte 31
Grishma Lambhate 24
SYBMS A
APPEAL STRUCTURE
IN TAXATION

2. Appeal
 An appeal is a process for requesting a formal
change to an official decision.
 An appellate court, commonly called an
appeals court , is any court of law that is
empowered to hear an appeal of a trial court
or other lower tribunal.

3. Right of Appeal
 The right of appeal is not an inherent but a
statutory right.
 Once the law provides for an appeal, a person
who complies with the prescribed conditions
gets the vested right to have the appeal dealt
with under the law.

4. Appellate hierarchy and
Jurisdiction
Supreme Court
High Court
Income Tax Appellate Tribunal
Commissioner of Income Tax
(Appeals)
Assessing Officer

5. Eligibility to file appeal
before CIT(A)
 Only a person aggrieved by an order would have
a right to file an appeal.
 An assessee can be said to be aggrieved when he
is required to bear tax, legal burden or is denied
some benefit to which he claims to be entitled.
 In case of adverse order passed in the matter of
deceased person, his legal heirs can file appeal.
 Appeal is required to be filed 30 days from the
receipt of order to be appealed against.

6. Filing Fee – CIT(A)
 The following rates are payable for filing the
appeal before Commissioner (Appeals)
 Rs.1 lakh or less - Rs.250
 Rs.1 lakh but not more than 2 lakh - Rs.500
 More than Rs.2 lakhs - Rs.1000
 Appeals involving any other matter - Rs.250

7. Appeal before ITAT
 Either party aggrieved by the order of the
commissioner can prefer to appeal to the
Tribunal.
 The appeal to the ITAT can arise on points of
law or of facts or both.
 The Tribunal is the fact finding authority
under the Income Tax Act since no fresh facts
would be considered by the higher appellate
authorities.

8. Filing Fee - ITAT
 The following rates are payable for filing the
appeal before Income Tax Appellate Tribunal:
 Rs.1 lakh or less - Rs.500
 Rs.1 lakh but not more than 2 lakh - Rs.1500
 More than Rs.2 lakhs – 1% of the assessed
income or Rs.10000, whichever is less.
 Appeals involving any other matter - Rs.500

9. Appeal to High Court
 An appeal is filed with the HC if it is satisfied
that the case involves a substantial question
of law.
 The time prescribed for filing such an appeal
is within 120 days from the date of receipt of
order.
 An appeal can be filed by the commissioner
or an assesse aggrieved by the Tribunal’s
order.

10. Appeal to Supreme Court
 An appeal lies with the SC from any
judgement o f High Court.
 The HC must certify the appeal to be fit to be
presented to the SC.
 The decision of 5 judges of the SC is of
binding nature and must be followed
regardless of doubts about its correctness.

11. Time Limit
Nature of Compliance Limitation of Time
Filing appeal to commissioner:
(a)Relating to tax deducted at source Within 30 days from payment of tax
(b)Relating to any penalty Within 30 days from date of service of
demand notice
(c) In any other case Within 30 days from date of
communication of order
Filing appeal to Tribunal Within 60 days from date on which
order sought to be appealed against is
communicated
Appeal to High court Within 120 days on which the order
appealed against is communicated
Appeal to Supreme Court Within 90 days of service of judgement

12. Powers of Income Tax
Authorities
The powers that are provided in a court to
various authorities under the Code of Civil
Procedure, 1908 are :
 Discovery and inspection
 Enforcing attendance
 Compelling the production of books of accounts
and other documents
 Issuing commissions