APPEAL TO APPELLATE TRIBUNAL [SECTION 18 read with Rule 7
Any person , aggrieved by the order passed by Commissioner (Appeals) may appeal to the Appellate Tribunal. The provisions for filing appeal before the Commissioner (Appeals) are given hereunder :-
WHO CAN FILE APPEAL BEFORE APPELLATE TRIBUNAL?
An order passed by the Commissioner (Appeals) could be either in favor of assessee or in favor of Assessing Officer. When order was in favor of assessee, the appeal may be filed by the Assessing Officer , and when order was in favor of Assessing Officer, the appeal may be filed by the assessee. Thus, appeal may be filed by following persons against the order of the Commissioner (Appeals) :-
- Any assessee :- An appeal will be filed by assesse, when he is aggrieved by an order passed by the Commissioner (Appeals) or Principal Commissioner or Commissioner.
- Assessing Officer :- An appeal may be filed the Assessing Officer on direction received from the Principal Commissioner or Commissioner, objecting to any order passed by the Commissioner (Appeals).
TIME-LIMIT FOR FILING APPEAL [SECTION 18]
Appeal shall be filed by Assessee or Assessing Officer within a period of 60 days from the date on which the order sought to be appealed against is communicated to the assessee or the Principal Commissioner or the Commissioner, as the case may be.
Let us understand this provision with the help of an illustration.
Suppose, there is an assessment initiated on Mr. AB in respect of undisclosed foreign asset, and additions were made to the taxable income. He has received the order passed by the Commissioner on November 30, 2017. He can file appeal against such order before the Appellate Tribunal on or before January 29, 2018.
Point to consider :-
Extended time for filing an appeal :- An appeal may be admitted by Appellate Tribunal after the expiry of aforesaid period of 60 days if –
- It is satisfied that there was sufficient cause for not presenting the appeal within the permitted period; and
- Delay in filing the appeal does not exceed 1 year .
i. Memorandum of Cross Objections (Rule 7(2))
- Assessing Officer or the assessee may file a memorandum of cross objections on receipt of notice that an appeal against the order of Commissioner (Appeals) has been preferred by the other party.
- Such memorandum shall be filed within a period of 30 days from the date of receipt of such notice.
- The memorandum can be filed against any part of the order of the Commissioner (Appeals).
- Such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time-limit.
Note :-
Extended time for filing memorandum of cross objections :- Memorandum of cross objections may be admitted by Appellate Tribunal after the expiry of the period of 30 days if –
- It is satisfied that there was sufficient cause for not presenting it within permitted period; and
- Delay in filing the Memorandum does not exceed 1 year .
PROCEDURE FOR FILING APPEAL TO APPELLATE TRIBUNAL – RULE 7
The procedure for filing appeal before the Appellate Tribunal is given hereunder :-
FORM FOR FILING APPEAL
An appeal to the Appellate Tribunal shall be made in Form 3. Where the appeal is made by the assessee , the form of appeal, the grounds of appeal and the form of verification appended thereto shall be signed by the person who is authorized to sign the return of income u/s 140 of the Income-tax Act.
FORM FOR FILING MEMORANDUM OF CROSS OBJECTION
The memorandum of cross objections to the Appellate Tribunal shall be made in Form 4.
Where the memorandum of cross objection is made by the assessee, the form of memorandum of cross-objections, the grounds of cross- objections, and the form of verification appended thereto shall be signed by the person who is authorized to sign the return of income u/s 140 of the Income-tax Act.
FEES FOR FILING APPEAL
Every appeal filed by the assessee to the Appellate Tribunal shall be accompanied by fee of Rs. 25,000.
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