Income Tax Appeal before Commissioner Appeal Consultants


In general, ‘Appeal’ means ‘making a request’ and in legal terms, it means ‘apply to a higher court for a reversal of the decision of a lower court’. A taxpayer computes the tax payable on his total income and pays to the government. If the Income Tax department (the government) disagrees with the tax computed by the taxpayer, they can levy an additional tax. Under Income Tax Act, the liability is determined at the level of Assessing Officer (it can be Income Tax Officer (ITO) or Assistant/Deputy Commissioner of Income Tax). A Taxpayer aggrieved by actions of Assessing Officer (say higher tax demand) can appeal before Commissioner of Income Tax (Appeals). Further appeal can be preferred before the Income Tax Appellate Tribunal. On the substantial question of law, a further appeal can be filed before the High Court and even to the Supreme Court.

Appeal before Commissioner (Appeals) :-
  • Aggrieved taxpayer can file an appeal before the Commissioner (Appeals) having, jurisdiction over the taxpayer.
  • An appeal can be filed when a taxpayer is adversely affected by the Orders passed by Tax authorities.
  • Every appeal to the Commissioner (Appeals) is to be filed in Form No. 35, signed by the taxpayer/director or his authorized representative.
  • Appeal Fees to be paid depending upon total income determined by the Assessing Officer, subject to a maximum of Rs.1000.
  • The 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.
  • The commissioner may admit an appeal after the expiry of 30 days if he is satisfied that there was sufficient cause of not presenting the appeal within the period of 30 days.
  • On receipt of Form no. 35, Commissioner of Income-tax (Appeals) fixes to date and place for hearing the appeal by issuing a notice to the taxpayer and the Assessing Officer, against whose order appeal is preferred.
  • After the hearing is concluded, Commissioner (Appeals) passes an order in writing, disposing of the appeal and stating the decision on each ground of appeal with reasons.
  • Our expert CA Team in Udaipur India Rajathan of S K Nagda & Company files appeals and appear before you with full confidence.
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