When the assessing officer passes an order against the taxpayer, and the taxpayer is aggrieved by the order so passed by the assessing officer, then he has a right to file an appeal against such order passed by the assessing officer before the CIT i.e. the Commissioner of Income Tax.
What is CIT (Commissioner of Income Tax)?
The CIT i.e. Commissioner of Income Tax is the first appellate authority in cases of Income Tax orders. So as per the Income Tax Act, 1961, the order against which an appeal can be filed before the Commissioner of Income Tax.
Who can File an Appeal to CIT (Commissioner of Income Tax)?
- An appeal can be filed by any assessee or a representative assessee aggrieved by an order of the assessing officer.
- A managing partner or any partner of the firm in case of firm.
- Member of Association of person in case of AOP.
- By any legal heir of a deceased person.
- In case of company, Managing Director or any Director.
- In case of Hindu Undivided Family, a Karta.
Timeline to file an Appeal to CIT
According to the provisions laid down in Section 249 A of the Income Tax Act, 1961 the appeal should be presented within 30 days of the following date:
- When the appeal relates to any penalty or assessment or the date of service of notice of demand which relates to the assessment or penalty.
- Where the appeal is under Section 248 of The Income Tax Act, 1961.
- In any other case, the date on which intimation of the order sought to be appealed against is served.
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