Tag Archives: Appeal

Limits increased for filing Income Tax Appeal by Department :Circular No. 17/2019

By | August 9, 2019

The Central Board of Direct Taxes (CBDT) has enhanced the monetary limits for filing of departmental appeal before the Tribunal, High Court & Supreme Court. The revised monetary limits are 50 lakhs, 1 crore & 2 crore for tribunal, High Court & Supreme Court respectively as against earlier limits of 20 lakhs, 50 lakhs &… Read More »

CIT(A) has no power to declare TDS return filed by assessee as not Valid: ITAT

By | May 8, 2019

CIT(Appeals) cannot travel beyond the subject matter of the appeal, which in the present case is as to, whether fee u/s. 234E of the Act can be levied or not; and not the question, whether the return of TDS filed by the assessee is non est in law? We are, therefore, of the view that the… Read More »

ITAT couldn’t dismiss appeal due to non-appearance of party: HC

By | May 5, 2019

HIGH COURT OF MADRAS Smt. Ritha Sabapathy v. Deputy Commissioner of Income-tax, Circle-1, Chennai DR. VINEET KOTHARI AND C.V. KARTHIKEYAN, JJ. TAX CASE APPEAL NO. 169 OF 2019 FEBRUARY  19, 2019 R. Sivaraman, Sr. Standing Counsel for the Appellant. Mrs. V. Pushpa for the Respondent. JUDGMENT Dr. Vineet Kothari, J. – The Assessee has filed this Tax Case (Appeal) under Section 260-A… Read More »

Delay in filing Appeal due to fault of CA condoned : ITAT

By | April 19, 2019

From time to time assessee was in touch with his CA, however, on 27.05.2018 when the assessee visited the office of the CA, he was informed that CA has expressed his inability to file the second appeal as he was not much conversant with the Tribunal matters. Thereafter, the assessee took steps and engaged different… Read More »

CIT(A) cannot permit an assessee to withdraw an appeal or dismiss without deciding it on merit : ITAT

By | April 18, 2019

ITAT Mumbai Ms Deekay Gears Vs ACIT  ITA No. 2366/Mum./2018 Date of Judgement: 16/01/2019 Related Assessment Year : 2009-10 Aforesaid appeal has been filed by the assessee challenging the order dated 21stSeptember 2017, passed by the learned Commissioner (Appeals)-40, Mumbai, pertaining to assessment year 2009-10. 2. There is a delay of 116 days in filing… Read More »

Can Additional grounds be taken in GST Appeal ?

By | November 23, 2018

Additional grounds be taken in GST Appeal As a general rule, all legal points must be agitated before original adjudicating authority. Similarly, all evidence should to be produced before original adjudicating authority. Additional grounds of appeal and additional evidence is not permissible as a matter of routine. However, Appellate Authority, on its own, can call… Read More »

Filing Appeals – CBDT Clarification -when Revenue Audit Objection accepted

By | January 23, 2017

CBDT Issues Clarification on Filing Appeals CBDT Issued following clarification on Filing Appeals by Income tax Department against Assessee Circular No 5/2017 FTS No 279157 /ITJ Govt of India Ministry of Finance Central Board of Direct Taxes New Delhi , Dated 23rd January 2017 Subject : Measure of Reducing Litigation -Clarification on Circulars 21/2015 and… Read More »

Appeals to CIT(Appeals) : Procedure

By | October 11, 2016

APPEALS TO COMMISSIONER (APPEALS) [SECTIONS 246A TO 249] Appealable orders for filing Appeals to CIT(Appeals) section 246A  (1) Any assessee or any deductor or any collector aggrieved by any of the following orders (whether made before or after the appointed day) may appeal to the Commissioner (Appeals) against— (a)          an order  passed by a Joint Commissioner under clause… Read More »

NCLAT appeal filing procedure as per NCLAT Rules 2016

By | August 1, 2016

NCLAT appeal filing procedure NCLAT appeal filing procedure as per National Company Law Appellate Tribunal Rules, 2016 notified on 21.07.2016 Sitting of Appellate Tribunal: The Appellate Tribunal shall hold its sitting at its headquarters in New Delhi. Sitting hours of the Appellate Tribunal :The sitting hours of the Appellate Tribunal shall ordinarily be from 09.30 AM. to… Read More »