Deborah Jacob

Ankita Patkar
Amruta Vadnere
Dipali Nakte
Grishma Lambhate
SYBMS A

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APPEAL STRUCTURE
IN TAXATION

Appeal
An appeal is a process for requesting a formal

change to an official decision.

An appellate court, commonly called an

appeals court , is any court of law that is

empowered to hear an appeal of a trial court
or other lower tribunal.

Right of Appeal
The right of appeal is not an inherent but a
statutory right.
Once the law provides for an appeal, a person
who complies with the prescribed conditions
gets the vested right to have the appeal dealt

with under the law.

Appellate hierarchy and

Jurisdiction
Supreme Court

High Court

Income Tax Appellate Tribunal

Commissioner of Income Tax
(Appeals)
Assessing Officer

Eligibility to file appeal

before CIT(A)
Only a person aggrieved by an order would have
a right to file an appeal.

An assessee can be said to be aggrieved when he

is required to bear tax, legal burden or is denied
some benefit to which he claims to be entitled.
In case of adverse order passed in the matter of
deceased person, his legal heirs can file appeal.
Appeal is required to be filed 30 days from the

receipt of order to be appealed against.

Filing Fee CIT(A)

The following rates are payable for filing the

appeal before Commissioner (Appeals)

Rs.1 lakh or less - Rs.250
Rs.1 lakh but not more than 2 lakh - Rs.500
More than Rs.2 lakhs - Rs.1000
Appeals involving any other matter - Rs.250

Appeal before ITAT

Either party aggrieved by the order of the

commissioner can prefer to appeal to the

Tribunal.
The appeal to the ITAT can arise on points of
law or of facts or both.
The Tribunal is the fact finding authority
under the Income Tax Act since no fresh facts
would be considered by the higher appellate
authorities.

Filing Fee - ITAT

The following rates are payable for filing the

appeal before Income Tax Appellate Tribunal:

Rs.1 lakh or less - Rs.500
Rs.1 lakh but not more than 2 lakh - Rs.1500
More than Rs.2 lakhs 1% of the assessed
income or Rs.10000, whichever is less.
Appeals involving any other matter - Rs.500

Appeal to High Court

An appeal is filed with the HC if it is satisfied

that the case involves a substantial question

of law.
The time prescribed for filing such an appeal
is within 120 days from the date of receipt of
order.
An appeal can be filed by the commissioner
or an assesse aggrieved by the Tribunals
order.

Appeal to Supreme Court

An appeal lies with the SC from any
judgement o f High Court.
The HC must certify the appeal to be fit to be

presented to the SC.

The decision of 5 judges of the SC is of
binding nature and must be followed
regardless of doubts about its correctness.

Time Limit
Nature of Compliance
Filing appeal to commissioner:
(a)Relating to tax deducted at source
(b)Relating to any penalty
(c) In any other case

Limitation of Time
Within 30 days from payment of tax
Within 30 days from date of service of
demand notice
Within 30 days from date of
communication of order

Filing appeal to Tribunal

Within 60 days from date on which

order sought to be appealed against is
communicated

Appeal to High court

Within 120 days on which the order

appealed against is communicated
Within 90 days of service of judgement

Appeal to Supreme Court

Powers of Income Tax

Authorities
The powers that are provided in a court to
various authorities under the Code of Civil
Procedure, 1908 are :
Discovery and inspection
Enforcing attendance
Compelling the production of books of accounts
and other documents
Issuing commissions