Any person, who is not satisfied with the order passed by the Assessing Officer under the Black Money Act, can file an appeal against such order before the Commissioner (Appeals), The provisions relating to appeal before the Commissioner (Appeals) are as under :-
WHO CAN FILE APPEAL BEFORE COMMISSIONER (APPEALS)?
Any person can file appeal before Commissioner (Appeals) in Form 2, where such person –
- Objects to the amount of tax on such undisclosed foreign income and asset assessed by the AO ; or
- Denies his liability to be assessed under the Black Money Act ; or
- Objects to any penalty imposed by the AO ; or
- Objects to a rectification order enhancing the assessment or reducing the refund ; or
- Objects to an order rejecting rectification claim made by the assessee .
MANNER OF FILING APPEAL
The person authorized to sign the return of income under section 140 of the IT Act, shall sign and verify the following documents for filing appeal before the Commissioner (Appeals) : –
- Form 2;
- Grounds of appeal; and
- Verification form appended thereto,
FEES FOR FILING APPEAL
Any appeal filed before the Commissioner (Appeals) shall be accompanied by filing fee of Rs. 10,000.
PAYMENT OF TAX, INTEREST AND PENALTY
No appeal shall be admitted unless, at the time of filing of the appeal, the assessee has paid the tax along with penalty and interest thereon. Such tax, penalty and interest shall be paid on the amount of liability, which is not objected to by the assessee.
TIME LIMIT FOR FILING APPEAL
The time limit for filing appeal before the Commissioner (Appeals) is given hereunder : –
| Circumstances | Time-Limit |
| Where notice of demand [relating to assessment or penalty] is served | An appeal shall be filed within a period of 30 days from the date of service of notice of demand |
| Any other case | An appeal shall be filed within a period of 30 days from the date of which the intimation of the order sought to be appealed against is served |
Point to consider :-
Extended period : –
The Commissioner (Appeals) may admit an appeal after expiry of aforesaid 30 days, if he is satisfied that the appellant had sufficient cause for not presenting the appeal within that period. However, he can condone delay in filing appeal upto 1 year.
ORDER BY COMMISSIONER
The Commissioner (Appeals) shall hear and determine the appeal and pass such orders as he thinks fit, which may include an order enhancing the assessment or penalty .
However, an order enhancing the assessment or penalty shall not be made unless the assessee has been given a reasonable opportunity of being heard.
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