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A ppeal
An appeal is a process for

requesting a formal change to an

official decision.
An appellate court, commonly called

an appeals court , is any court of law

that is empowered to hear an appeal
of a trial court or other lower

R ight of A ppeal
The right of appeal is not an

inherent but a statutory right.

Once the law provides for an appeal,

a person who complies with the

prescribed conditions gets the
vested right to have the appeal dealt
with under the law.

A ppellate hierarchy and

Supreme Court
High Court
Income Tax Appellate Tribunal
Commissioner of Income Tax (Appeals)
Assessing Officer

Eligibility to f l
ie appeal
before C IT(A )
Only a person aggrieved by an order would

have a right to file an appeal.

An assessee can be said to be aggrieved
when he is required to bear tax, legal
burden or is denied some benefit to which
he claims to be entitled.
In case of adverse order passed in the
matter of deceased person, his legal heirs
can file appeal.
Appeal is required to be filed 30 days from
the receipt of order to be appealed against.

Filing Fee C IT(A )

The following rates are payable for

filing the appeal before

Commissioner (Appeals)
Rs.1 lakh or less - Rs.250
Rs.1 lakh but not more than 2 lakh Rs.500
More than Rs.2 lakhs - Rs.1000
Appeals involving any other matter Rs.250

A ppeal before ITAT

Either party aggrieved by the order of

the commissioner can prefer to appeal

to the Tribunal.
The appeal to the ITAT can arise on
points of law or of facts or both.
The Tribunal is the fact finding
authority under the Income Tax Act
since no fresh facts would be
considered by the higher appellate

Filing Fee - ITAT

The following rates are payable for

filing the appeal before Income Tax

Appellate Tribunal:
Rs.1 lakh or less - Rs.500
Rs.1 lakh but not more than 2 lakh Rs.1500
More than Rs.2 lakhs 1% of the
assessed income or Rs.10000,
whichever is less.
Appeals involving any other matter -

A ppeal to H igh C ourt

An appeal is filed with the HC if it is

satisfied that the case involves a

substantial question of law.
The time prescribed for filing such an
appeal is within 120 days from the
date of receipt of order.
An appeal can be filed by the
commissioner or an assesse
aggrieved by the Tribunals order.

A ppeal to Suprem e
C ourt
An appeal lies with the SC from any

judgement o f High Court.

The HC must certify the appeal to be
fit to be presented to the SC.
The decision of 5 judges of the SC is
of binding nature and must be
followed regardless of doubts about
its correctness.

Tim e Lim it
Nature of Compliance
Filing appeal to commissioner:
(a)Relating to tax deducted at
(b)Relating to any penalty
(c) In any other case

Limitation of Time
Within 30 days from payment of
Within 30 days from date of
service of demand notice
Within 30 days from date of
communication of order

Filing appeal to Tribunal

Within 60 days from date on

which order sought to be
appealed against is

Appeal to High court

Within 120 days on which the

order appealed against is
Within 90 days of service of

Appeal to Supreme Court

Is a stage after appeal
Power of revision may be exercised

by the revising authority suo motu or

on application

Authority decided appeal cannot

revise his own order

Authority higher than appellate

authority can do

Powers cannot be exercised until the

appeal is finally disposed

In case where no appeal is preferred,

power for revision can be exercised

after the expiry of time-limit for
submission of appeal

(Com petent authority)
- The President
- C & AG in case of Govt. servant serving in
Indian Audit and Accounts Dept.
- Member(personnel), Postal Services Board
- Appellate authority, within six months of
the date of the order proposed to be revised
- Any other authority specified in this behalf
by the president by a general or special

(Period oflim itation)
Except the appellate authority, no

time limit for other authorities

-Appellate authority can work as
revising authority if no appeal was
-Can exercise the powers within six

(Period oflim itation)
Though no time limit is prescribed,

powers of revision must be exercised

within a reasonable time
Reasonable time determined by facts of

the case and nature of the order

O rders in Revision
Personal hearing essential
To enhance penalty show cause notice

specifying the penalty proposed

Order must be a speaking order
Order must be signed by revising
Orders issued in the name of the
President to be authenticated properly

O rders in Revision
Confirm, modify or set aside the

Confirm, reduce, enhance or set
aside the penalty
Impose penalty where it is not
Remit case to the authority with
directions to make inquiry