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.
| Where assessed Total Income as computed by Assessing Officer | Fees | |
| (i) | Less than 1,00,000 Rupees | Rs. 500 |
| ( ) | More than Rs. 1,00,000 Rupees but less than 2,00,000 Rupees | Rs. 1,500 |
| ( ) | More than 2,00,000 Rupees | 1% income, subject to maximum of Rs.10,000 |
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 ITATAppeal 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
| Particulars | Section 246A | Section 254 | Section 260A | Section 261 |
| Appellate Authority | Commissioner of Income (A) | ITAT | High Court | Supreme Court |
| Time limit for File Appeal | 30 days from the receipt of the order of Assessing officer | 60 days from the communication of the Order of CIT (A) | 120 days from the communication of the order of ITAT | |
| Application Form | Form No- 35 | Form No- 36 | As per High Court procedure | As per Supreme Court procedure |
| Time limit for disposal of Appeal | 1 Year from the end of the Financial Year | 4 Year from the end of the Financial Year | As per Court procedure | As per Court procedure |
| Stamps to be affixed (Appellate Authority) | 0.50P | 0.50P | As per High Court procedure | As per Supreme Court procedure |
| Fees to be Paid | ||||
| Assessed Total Income as computed by Assessing Officer up to 1,00,000 Rupees | 250 Rupees | 500 Rupees | As per Court procedure | As per Court procedure |
| Assessed Total Income as computed by Assessing Officer More than 1,00,000 Rupees up to 2,00,000 Rupees | 500 Rupees | 1500 Rupees | As per Court procedure | As per Court procedure |
| More than 2,00,000 Rupees | 1000 Rupees | 1 % of income (Max Amount of 10,000 Rupees) | As per Court procedure | As per Court procedure |
| Appeal for other than Income | 250 Rupees | 500 Rupees | As per Court procedure | As per Court procedure |
| Stay of Demand | Not Possible | Possible against order of CIT(A) | Possible | Possible |
| Recovery of Tax | No power to stay the recovery of Tax | Final order should be passed within 180 days from the stay order so passed | – |
