Appeal to Commissioner under Income Tax: How to file it?

Introduction  

The Income Tax Department is responsible for collecting taxes from individuals and businesses in India. However, there may be instances where a taxpayer is aggrieved by the actions of the Assessing Officer. In such cases, the taxpayer has the right to file an appeal with the Commissioner of Income Tax (Appeals) or the Income Tax Appellate Tribunal. In this article, we will discuss how to file an appeal to the Commissioner of Income Tax and the grounds for filing an appeal.

What is an Appeal to the Commissioner under the Income Tax Act?

An appeal is a legal process by which a taxpayer can challenge an unfavorable decision made by the Income Tax Department. The appeal process is governed by the Income Tax Act, 1961, and the Income Tax Appellate Tribunal Rules, 1963. The appeal can be filed with the Commissioner of Income Tax (Appeals) [CIT(A)] or the Income Tax Appellate Tribunal (ITAT) depending on the amount of tax involved and the nature of the dispute. The appeal to the CIT(A) can be filed in Form No. 35. The form can be filed either online or offline. The following steps need to be followed to file an appeal:

• The appeal should be filed within 30 days from the date of receipt of the order of the Assessing Officer.
• The appeal should be accompanied by a copy of the order appealed against, a copy of the assessment order, and a copy of the grounds of appeal.
• The appeal should be signed by the appellant or his authorized representative.

Writers Choice – Appeal Procedure under the Companies Act, 2013

Grounds for filing an appeal to the Commissioner of Income Tax

The following are the grounds for filing an appeal with the CIT(A):

• Dispute on the quantum of income assessed.
• Dispute on the dis-allowance of expenses claimed.
• Dispute on the addition of income.
• Dispute on the taxability of income.
• Dispute on the applicability of tax laws.
• Dispute on the penalty imposed.

How to File an Appeal to the Commissioner in Income Tax ?

Filing an appeal to the Commissioner of Income Tax (Appeals) is a legal process that requires careful consideration of the grounds on which the appeal is being filed. The appeal should be filed within the prescribed time limit and should be accompanied by the necessary documents. The following is the process of filing an appeal to the Commissioner:

• Obtain Form No. 35: The appeal to the CIT(A) can be filed in Form No. 35. The form can be obtained from the Income Tax Department or can be downloaded from the official website of the Income Tax Department.

• Fill the Form: The form should be filled with the necessary details such as the name and address of the appellant, the assessment year, the order appealed against, the grounds of appeal, and the amount of tax involved.

• Attach the Documents: The appeal should be accompanied by a copy of the order appealed against, a copy of the assessment order, and a copy of the grounds of appeal.

• Submit the Form: The form can be submitted either online or offline. If filing online, the form should be uploaded on the e-filing portal of the Income Tax Department. If filing offline, the form should be submitted to the office of the CIT(A) having jurisdiction over the case.

• Pay the Fees: The appeal fees should be paid along with the form. The fees depend on the amount of tax involved and are specified in the Income Tax Rules.

• Wait for the Response: After the appeal is filed, the CIT(A) will issue a notice to the appellant specifying the date and time of the hearing. The appellant should attend the hearing and present his case before the CIT(A).

• Receive the Order: After hearing the case, the CIT(A) will pass an order either allowing or dismissing the appeal. The order will be communicated to the appellant in writing.

It is advisable to seek the help of a tax expert while filing an appeal to ensure that the appeal is filed correctly and on time. The appeals process can be time-consuming, but it can also be cost-effective and result in a reduction in tax liability.

Conclusion  

Filing an appeal to the Commissioner of Income Tax is a legal process that requires careful consideration of the grounds on which the appeal is being filed. The appeal should be filed within the prescribed time limit and should be accompanied by the necessary documents. The grounds for filing an appeal should be clearly stated, and the appeal should be signed by the appellant or his authorized representative. It is advisable to seek the help of a tax expert while filing an appeal to ensure that the appeal is filed correctly and on time.