Filing Income Tax Appeal – Before Commissioner (See Video)
Please check out the video in Filing Income Tax Appeal – Before Commissioner (See Video)
Recently Income Tax Department has come up with the publication of “Tax payers information Series” for small taxpayers who are not very well aware of the course of action available to them in case they do not agree with the decisions of the Income Tax Authorities.
This is an attempt to educate the taxpayers about the provision and procedures relating to Filing the Appeals.
See the first series of this Video (Video 1) on Filing Income Tax Appeal – Before Commissioner
Given below is the Text of the Video on Filing Income Tax Appeals before Commissioner
In the First Series, How to File Appeal before Commissioner will be discussed and in the Second and Third Series, How to File Appeal before Income Tax Appellate Tribunal and How to File Appeal before High Court will be discussed
WHEN APPEAL CAN BE FILED BEFORE COMMISSIONER?
Appeal can be filed before Commissioner (Appeals), when a tax payer is adversely affected by Orders passed by various Income tax authorities
What should be the FORM OF APPEAL AND HOW TO FILL THE SAME?
Every appeal to the Commissioner (Appeals) is to be filed in Form No. 35. In this form, details such as name and address of the tax payer, Permanent Account Number (PAN), assessment year, details of the order against which appeal is filed etc. are to be filled in.
WHO HAS TO SIGN FORM No. 35?
Form no. 35 is to be signed and verified by the individual tax payer himself or by a person duly authorized by him holding valid power of attorney.
PAYMENT OF ACCEPTED TAX LIABILITY MUST BEFORE FILING APPEAL:
An appeal will be admitted by Commissioner (Appeals) only if tax as per the returned income, where return of income is filed, or advance tax payable, where no return of income is filed.
Fees to be paid before filing appeal to the Commissioner (Appeals) depends upon total income determined by the Assessing Officer
BY WHEN CAN APPEAL BE FILED BEFORE COMMISSIONER (APPEALS)?
Appeal is to be filed within 30 days of the date of service of notice of demand relating to assessment or penalty order or the date of service of order sought to be appealed against, as the case may be.
On receipt of Form no. 35, Commissioner of Income-tax (Appeals) fixes date and place for hearing the appeal by issuing notice to the tax payer and the Assessing Officer, against whose order appeal is preferred.
FILING OF ADDITIONAL EVIDENCE:
During appeal proceedings, the tax payer is not entitled to produce any evidence, whether oral or documentary other than what was already produced before the Assessing Officer.
After the hearing is concluded, Commissioner (Appeals) passes order in writing, disposing of the appeal and stating the decision on each ground of appeal with reasons.
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