Appeal to Commissioner of Income Tax

During an Income Tax Assessment, the client may not agree with the Assessing Officer’s decision at times. This kind of thing means that the taxpayer can make an appeal against the Assessing Officer. If you disagree with a tax decision, you need to appeal it to the Commissioner of Income Tax (Appeals). This article talks briefly about the different things you need to do before you can appeal to the Commissioner of Income Tax (Appeals).

Appealable Order

Section 246A of the Income Tax Act lists the orders that the Commissioner of Income Tax (Appeals) can file an appeal against. All complaints should be sent to the Commissioner of Income Tax (complaints), who will be the first to hear them. You can file an appeal when you encounter the following situations:

• A taxpayer receives a letter under Section 143(1)/1(B) informing them that the income they reported on their tax returns has changed.
• When the Income Tax Act notifies a taxpayer that he doesn’t have to pay tax,
• A taxpayer receives a warning under Section 200A (1) that the filed statements have changed.
• For Section 144, an assessment order has been made.
• When a Dispute Resolution Panel reopens an assessment and then gives an order of assessment, reassessment, or recomputation, it is not the same as in other cases.
• The way the Dispute Resolution Panel approves an assessment order is not the same as how Section 143(3) does it.
• Under Section 201(1)/206C(6A), someone has broken the law if they didn’t collect tax at source, reduce tax at source, or pay credits to the government.
• Under Section 115 VP (3), the Joint Commissioner decided not to accept the tonnage-tax plan for shipping companies that met the requirements.
• Once Section 150 has issued an order,
• One or more assessments have been made for Section 92CD (3).
• There has been an order to fix Section 154, also known as Section 155.
• An order under Section 170(2) or (3) imposes taxes on the individual who takes over the business for the money they have made.
• Section 171 has issued an order documenting what the Hindu Undivided Family discovered.

Time Limit for Appealing

You have 30 days from the date of the demand letter to file an appeal for any assessment or penalty. If someone doesn’t withhold TDS (Tax Deducted at Source), they have 30 days after the tax payment date to make an appeal. Aside from those situations, you have 30 days from the order date to file an appeal.

Documents Required

Submit the below documents to file an appeal:

• Form 35
• The original demand notice
• The income tax assessment order ‘s copy
• A copy of the challan that was used to pay the income tax, as long as the payment is for the right assessment

The following individuals need to sign and validate the appeal form:

• If you have a challenge, either sign the form or have someone else do so.
• Anyone from a Hindu Undivided Family who wants to appeal must sign the form, either the Karta or another top family member.
• The Managing Director or other directors must sign the form if the company makes an appeal.
• A representative from a foreign company must sign the form if the company wants to make an appeal.
• One or more non-minor partners must sign the appeal form if the company makes one.
• If an LLP files an appeal, the Designated Partner or other partners must sign the form.
• The principal officer of the local authority must sign any request forms.
• If there is an appeal, the leader of any party must sign the form.
• Anyone from the group making an appeal must have either the Principal Officer or a member of the group sign the form.
• People who wish to appeal must sign the form or have someone else sign it for them.