Law and Procedure of Filing of Appeals (As Amended by Finance Act, 2024)

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Description
Before Joint Commissioner (Appeals)/
Commissioner (Appeals), ITAT,
High Court & Supreme Court
Taxpayers, particularly small taxpayers, are still not very well aware of the course of action available to them in case they do not agree with the decisions of the Income Tax Authorities. This book is our first endeavour to educate the taxpayers about the appellate proceedings under the Income Tax Law. One Law Dictionary defines 'appeal' as a proceeding taken to rectify an erroneous decision of a court by submitting the question to a higher court or court of appeal. Right to appeal under the Income Tax Law is a creation of statute and is not an inherent right. Appeal can be filed only against orders listed in the Income Tax Act. Income Tax liability is determined at the level of Assessing Officer. When a taxpayer is adversely affected by orders as passed by the Assessing Officer, he can file an appeal before the Commissioner of Income Tax (Appeals) having jurisdiction over the tax payer. Income Tax Appellate Tribunal is the second appellate channel available for the taxpayers. On substantial questions of law, further appeal can be filed before the High Court and Special Leave Petition can be filed before the Supreme Court. The book lists out the Forms in which Appeals can be filed, how to fill the same, who will sign the Form, authority with whom appeals should be filed, language to be used in the Forms and fees to be paid etc.
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Contents
Chapter 1:    Introduction
Chapter 2:    Appealable Orders before Joint Commissioner (Appeals) [Sec 246]
Chapter 3:    Appeal Scheme, 2023 [section 246]
Chapter 4:    Appealable Orders before Commissioner (Appeals) [Sec 246A]
Chapter 5:   Appeal by Partner [Sec 247]
Chapter 6:   Appeal by a Person Denying Liability to Deduct Tax in Certain Cases [Sec 248]
Chapter 7:    Form and appeal fee in case of filing an appeal before the Commissioner (Appeals) or the Joint Commissioner Appeals
                       [Sec 249]
Chapter 8:    Time - Limit for Filing Appeal before Joint Commissioner (Appeals) / Commissioner (Appeals) [Sec 249 (2)]
Chapter 9:    Condonation of Delay [Sec 249 (3)]
Chapter 10: Payment of admitted tax due before filing appeal
Chapter 11: Fixation of Date and Place of Hearing [Section 250(1)]
Chapter 12: Right to be Heard [Section 250(2)]
Chapter 13: Power to Adjourn the Hearing from Time to Time [Section 250(3)]
Chapter 14: Power of the Joint Commissioner (Appeals) or the Commissioner (Appeals) to Make Further Inquiry [Section 250(4)]
Chapter 15: Power to allow Additional Grounds of Appeal during hearing [Section 250(5)]
Chapter 16: Disposing of Appeal in Writing [Section 250(6)]
Chapter 17: Tentative time-limit to dispose of the Appeal by Joint Commissioner (Appeals) or Commissioner (Appeals) [Section 250(6A)]
Chapter 18: Faceless Appeal Scheme, 2021 [Section 250(6B) to (6D)
Chapter 19: Communication of Order Passed by the Joint
Commissioner (Appeals) or the Commissioner (Appeals) [Section 250(7)]
Chapter 20: Powers of the Commissioner (Appeals) [Section 251(1)]
Chapter 21: Powers of the Joint Commissioner (Appeals) [Section 251(1A)]
Chapter 22: Reasonable Opportunity of Showing cause against Enhancement or Reduction by the Joint Commissioner (Appeals) or the Commissioner (Appeals) [Section 251(2)
Chapter 23: Statement of Facts & Grounds of Appeal before Commissioner (Appeals) or Joint Commissioner (Appeals)
Chapter 24: Alternative Plea/Ground
Chapter 25: Production of Additional Evidence before the Joint Commissioner (Appeals) Additional Evidence [Rule 46A]
Chapter 26: Appeals to the Income - Tax Appellate Tribunal [Section 252]
Chapter 27: Composition of the Appellate Tribunal [Section 252]
Chapter 28: Orders Against which Appeal may be Filed by the Assessee to the Appellate Tribunal [Section 253(1)]
 Chapter 29: Orders Against which Appeal may be Filed by the Principal Commissioner or Commissioner
[Section 253(2)]
Chapter 30: Time Limit for Filing Appeal before the Tribunal [Section 253(3)]
Chapter 31: Memorandum of Cross-Objections [Section 253(4)]
Chapter 32: Condonation of Delay in Filing of Appeal or Memorandum of Cross-Objections before the Tribunal [Section 253(5)]
Chapter 33: Form of Appeal & Requisite Fee [Section 253(6)]
Chapter 34: Application for Stay of Demand before Appellate Tribunal [Section 253(7)]
Chapter 35: Powers of Central Government to make a Scheme for the Purposes of Appeal to the Appellate Tribunal [Section 253(8), (9) & (10)]
Chapter 36: Orders of Appellate Tribunal [Section 254(1)]
Chapter 37: Power for Rectification of Mistake Apparent on Record [Section 254(2)]
Chapter 38: Miscellaneous Application before Appellate Tribunal [Section 254(2)]
Chapter 39: Appellate Tribunal has no Power to Enhance the
                      Assessment
Chapter 40: Tentative Time-Limit of Dispose of Appeal by the Tribunal [Section 254(2A)]
Chapter 41: Grant of Stay by Tribunal in any Proceedings [First proviso to Section 254(2A)]
Chapter 42: Power of Appellate Tribunal to Grant Stay of Outstanding Demand [Section 254(2A)]
Chapter 43: Awarding Cost of any Appeal by the Appellate Tribunal [Section 254(2B)]
Chapter 44: Communication of Order Passed by the Appellate Tribunal [Section 254(3)]
Chapter 45: Order Passed by the Appellate Tribunal shall be Final  [Section 254(4)]
 Chapter 46: Powers and Functions of the Appellate Tribunal [Section 255(1)]
Chapter 47: Divisional Bench of Appellate Tribunal  [Section 255(2)].
 Chapter 48: Authority of the President of the Appellate Tribunal to Constitute a Special Bench [Section 255(3)]
Chapter 49: Third Member Bench of the Appellate Tribunal [Section 255(4)]
Chapter 50: Appellate Tribunal has Powers to Regulate its own Procedure [Section 255(5)]
Chapter 51: Powers of the Appellate Tribunal [Section 255(6)
Chapter 52: Faceless Proceedings before the Income-Tax Appella Tribunal in a Jurisdictionless Manner [Section 255(7), (8) & (9)]
Chapter 53: Drafting of Grounds of Appeal - before Appellate Tribunal
Chapter 54: Power of Appellate Tribunal to Admit Additional Grounds of Appeal [Rule 11]
Chapter 55: Submission of Paper Book before Appellate Tribunal [Rule 18]
Chapter 56: Production of Additional Evidence before the Appellate Tribunal [Rule 29 & 31]
Chapter 57: Withdrawal of Appeal Appeal once filed cannot be withdrawn
Chapter 58: Departmental Representative
Chapter 59: Effective Representation by Assessee before the Appellate Authorities
Chapter 60: Statement of Case to the High Court [Section 256]
Chapter 61: Statement of Case to the Supreme Court in Certain Cases [Section 257]
Chapter 62: Power of High Court or Supreme Court to require Statement to be Amended [Section 258]
Chapter 63: Case before High Court to be Heard by not less than two Judges [Section 259]
Chapter 64: Decision of High Court or Supreme Court on the Case Stated [Section 260].
Chapter 65: Appeal to High Court [Section 260A]
Chapter 66: Who can File Appeal to the High Court [Section 260 A]
Chapter 67: Appealable Orders before the High Court
Chapter 68: Power of High Court to Condone Delay in Filing of Appeal [Section 260A(2A)]
Chapter 69: Substantial Question of Law [Section 260A(3)]
Chapter 70: High Court can Deal with any other Substantial Question of Law which is not Formulated [Section 260A(4)]
Chapter 71: High Court has Jurisdiction to Allow the Appeal but this can do only after Framing the Substantial Question(s) of Law [Section 260A(5)]
Chapter 72: High Court 'may Award Cost as it Deems Fit' [Section 260A(5)]
Chapter 73: High Court may Determine any Issue which has not been Determined or has been Wrongly Determined by the Appellate Tribunal [Section 260A(6)]
Chapter 74: Applicability of Code of Civil Procedure, 1908 [Section 260A(7)]
Chapter 75: Case before High Court to be Heard by not less than two Judges [Section 260B]
Chapter 76: Specimen of Questions of Law
Chapter 77: Specimen Draft of Appeal under Section 260A [By Revenue]
Chapter 78: Specimen Draft of Caveat
Chapter 79: Writ Petitions
Chapter 81: Standard Operating Procedure (SOP) for Handling Writ Petitions
Chapter 82: Specimen Draft of Writ Petition Specimen of prayers in the Writ Petition
Chapter 83: Appeal to the Supreme Court
Chapter 84: Hearing before Supreme Court [Section 262)]
Chapter 85: Standard Operating Procedure (SOP) on Filing of Appeals/Special Leave Petition (SLPs) by Income Tax Department
Chapter 86: Specimen Draft of Special Leave Petition
Chapter 87: Power of Revision of Orders by Supreme Court or High Court in Review Petition
Chapter 88: Law Relating to Seeking of Adjournments
Chapter 89: Special Provision for Avoiding Repetitive Appeals [Section 158A]
Chapter 90: Procedure when in an Appeal by Revenue an Identical Question of Law is Pending before Supreme Court [Section 158AA]
Chapter 91: Procedure where an Identical Question of Law is Pending before High Courts or Supreme Court [Section 158AB]
Chapter 92: Filing of Appeal or Application for Reference by Income Tax Authority [Section 268A]
Chapter 93: Procedure for preparation of Central Scrutiny Report (CSR)
Chapter 94: Authorized Representative [Section 288]
Chapter 95: Judicial Precedents in Tax Proceedings
Chapter 96: Concept of Principles of Natural Justice Basic principles of natural justice
Chapter 97: Concept of Perversity
Chapter 98: Principles of Cross-Examination in Income Tax Proceedings
Chapter 99: Effect of "Error of Jurisdiction" or "Lack of Jurisdiction" (Excessive Jurisdiction)
Chapter 100: The Term 'Sufficient Cause' - Certain Ratios Laid down  by the Court
Chapter 101: Condoning of Delay in Filing Appeal
Chapter 102: Admissibility of Circumstantial Evidence in Income Tax Proceedings
Chapter 103: Important Instructions/Circulars issued by the CBDT
Chapter 104: Specimen Draft of Important Petitions
Chapter 105: Meaning of Important Terms
Chapter 106: Important Forms
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Author Details
Ram Dutt Sharma got his post-graduation (M.Sc.) from M.D. university, Rohtak in 1980. He joined the Income-tax Department in the year 1983 and presently working as Income Tax Officer in Faridabad. He worked at various stations of North-West Region of Income Tax Department. He has wide experience of all wings of Income Tax Department such as assessment unit, Special Range, TDS Wing, Investigation Wing, intelligence and Criminal Investigation etc. He has been contributing articles and addressing  on topics relating to Income Tax at Direct Tax, Regional Training Institute, Chandigarh. He has also addressed number of seminars organized by the Income-tax Department, Chartered Accountants, Advocates and various Trade Associations. He is the author of number of BOOKS on direct taxes, namely Computation of income from salary under income tax law with tax planning, Computation of income from house property, Formation and Management of Charitable and Religious Trust, Educational and Medical Institutions under income-tax law, Taxation of Non-Resident Indians under income-tax law etc. which have been highly appreciated by the readers.
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