Time Limit for Filing Appeal with Commissioner of Income Tax (CIT) Appeals and Income Tax Appellate Tribunal (ITAT) - Fee for filing Income Tax Appeals

Filing Income Tax appeal with Commissioner of Appeals (Income Tax) CIT
As per Section 246A of Income Tax Act 1961 any aggrieved assessee has a right of appeal to any on any of the orders expressly specified in that Section. Apart from the orders specified in S. 246A, a person liable to deduct tax u/s.195, having paid such tax u/s.200, can file an appeal, if he "denies his liability to make such deduction".

The appeal has to be filed in the prescribed Form 35 in duplicate being Memorandum of Appeal and should be accompanied by the following documents:

i) Grounds of appeal

ii) Statement of facts

iii) The copy of order appealed against

iv) Notice of demand in original

Fee for filing Income Tax appeal before Commissioner of Income Tax (Appeals):

Assessed total income Rs.1 lakh or less Rs.250/-

Assessed total income more than Rs.1 lakh but not more than 2 lakh Rs.500/-

Appeals involving total assessed income More than Rs.2 lakhs Rs.1,000/-

Appeals involving any other matter Rs.250/-

Time Limit for Filing Income Tax appeal with Commissioner of Income Tax CIT
Appeal with Commissioner of Income Tax is to be filed within 30 days from the date of receipt of order passed by the Assessing Officer.

Filing Income Tax appeal with Income Tax Appellate Tribunal ITAT
As per Section 253 of Income Tax Act, 1961 the assessee aggrieved by the order can file appeal with Income Tax Appellate Tribunal (ITAT).

Form and documents for Filing appeal with ITAT
Form for filing appeal with ITAT - Form No. 36

Form for filing Cross objection with ITAT - Form No. 36A

- The memorandum of appeal must be in triplicate and should be accompanied by two copies (at least one of which should be a certified copy) of the order appealed against

- two copies of the relevant order of the Assessing Officer

- two copies of the grounds of appeal before the first appellate authority

- two copies of the statement of facts, if any, filed before the said appellate authority, and also-

(a) If the appeal is against an order levying penalty, two copies of the relevant assessment order;

(b) If the appeal is against an order under section 143(3) read with section 144A, two copies of the directions of the Deputy Commissioner under section 144A;

(c) If the appeal is against an order under section 143(3) read with section 144B, two copies the draft assessment order and two copies of the directions of the Deputy Commissioner under section 144B;

(d) If the appeal is against an order under section 143 read with section 147, two copies of the original assessment order, if any.

Fee for Filing Appeal with Income Tax Appellate Tribunal (ITAT)

Assessed total income Rs. 1 lakh or less Rs. 500

Assessed total income more than Rs. 1 lakh Rs. 1,500
but not more than Rs. 2 lakhs

Assessed total income more than Rs. 2 lakhs 1% of assessed Income
subject to a maximum of Rs. 10,000

Where subject matter is not covered under Rs. 500
any of above

Under other Direct taxes (Wealth Tax Act/Gift Rs. 500
Tax Act etc) In an appeal under Wealth Tax Act,
in the case an appeal is not relatable to
net wealth as computed by A.O

Miscellaneous application u/s. 254(2) Rs. 50

Stay Petition Rs. 500

Time limit for filing appeal with ITAT
The appeal with ITAT should be filed within 60 days of receipt of order

Cross objection should be filed within 30 days of receipt of Order.