What recourse is available to me if I am not satisfied with the order passed by my Income Tax Assessing Officer/ Commissioner (Appeals)/ITAT ? || Income Tax Appeal Form/ Fees/ Time limit

What recourse is available to me if I am not satisfied with the order passed by my Income Tax Assessing Officer/ Commissioner (Appeals)/ITAT ? || Income Tax Appeal Form/ Fees/ Time limit

If you are not satisfied with the order passed by your Income Tax Assessing Officer then you can file an appeal to the higher authority. The first appellate authority is the Commissioner of Income Tax (Appeals). Subsequently, the matter can be taken to the Income-tax Appellate Tribunal, then to the High Court and the Supreme Court of India.

Alternatively, instead of going for the appeal mechanism, you can make an application of revision to the Income-tax Commissioner . ​

Form No. 35 .In case of appeals to Commissioner of Income (Appeals) (irrespective of date of initiation of assessment proceedings) the following fee is payable :

Where assessed income is or less – 250 Rupees.

Where assessed income is more than 1,00,000 Rupees but not more than  2,00,000 Rupees – 500 Rupees.

Where assessed income is more than 2,00,000 Rupees – 1,000 Rupees.

Where subject-matter of appeal is not covered under any of the above –  250 Rupees.​

Time limit for Appeal– 30 days from the receipt of the order of Assessing officer

Form No. 36 In case of appeal to ITAT shall be filed in Form No. 36. An appeal against the order of the DRP is to be made in Form No. 36B (Annexure-2) with the following fee is payable.

Time limit for Appeal-60 days from the communication of the Order of ITAT

Appeal to High Court

Appeal against Income Tax Appellate Tribunal’s order lies with the High Court, Where the High Court is satisfied that the case involves a substantial question of law. Appeal to the High Court against Income tax Appellate Tribunal’s order can be filed by the tax payer or the Chief Commissioner/Commissioner of Income Tax within 120 days of receipt of the order (CIT) and in the form of memorandum of appeal, precisely stating the substantial question of law involved.

Time limit -120 days from the communication of the order of ITAT

Appeal Before Supreme Court

Appeal against High Court’s order in respect of ITAT order lies with the Supreme Court of India in those cases, which are certified to be fit one for appeal to the Supreme Court of India.

Short Summary Related to Appeal

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