GROUP MEMBERS:NIDHI SRIVASTAVA

AASHIMA BHUTANI
DIVYA SINGH
TRIPTI NEGI

APPEAL AND
REVISION IN
TAXATION

commonly called an appeals court .  An appellate court. is any court of law that is empowered to hear an appeal of a trial court or other lower tribunal. .A ppeal  An appeal is a process for requesting a formal change to an official decision.

a person who complies with the prescribed conditions gets the vested right to have the appeal dealt with under the law.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 ppellate hierarchy and Jurisdiction Supreme Court High Court Income Tax Appellate Tribunal Commissioner of Income Tax (Appeals) Assessing Officer .

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

Rs.1000 Appeals involving any other matter Rs.1 lakh but not more than 2 lakh Rs.250 .Rs.2 lakhs .500 More than Rs.1 lakh or less .250 Rs.Filing Fee – C IT(A )  The following rates are payable for     filing the appeal before Commissioner (Appeals) Rs.

 The appeal to the ITAT can arise on points of law or of facts or both.A ppeal before ITAT  Either party aggrieved by the order of the commissioner can prefer to appeal to the Tribunal. .  The Tribunal is the fact finding authority under the Income Tax Act since no fresh facts would be considered by the higher appellate authorities.

1 lakh but not more than 2 lakh Rs.Rs.500 Rs.2 lakhs – 1% of the assessed income or Rs.10000. whichever is less.ITAT  The following rates are payable for     filing the appeal before Income Tax Appellate Tribunal: Rs.1 lakh or less . Appeals involving any other matter - .1500 More than Rs.Filing Fee .

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 Tribunal’s order.

 The HC must certify the appeal to be fit to be presented to the SC.A ppeal to Suprem e C ourt  An appeal lies with the SC from any judgement o f High Court. .  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 source (b)Relating to any penalty (c) In any other case Limitation of Time Within 30 days from payment of tax 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 communicated Appeal to High court Within 120 days on which the order appealed against is communicated Within 90 days of service of judgement Appeal to Supreme Court .

Revision  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 .

power for revision can be exercised after the expiry of time-limit for submission of appeal .Revision…  Authority higher than appellate authority can do  Powers cannot be exercised until the appeal is finally disposed  In case where no appeal is preferred.

Member(personnel).Revision… (Com petent authority) .The President . servant serving in Indian Audit and Accounts Dept. .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 order . Postal Services Board .C & AG in case of Govt.

Revision… (Period oflim itation)  Except the appellate authority. no time limit for other authorities -Appellate authority can work as revising authority if no appeal was submitted -Can exercise the powers within six months .

powers of revision must be exercised within a reasonable time  Reasonable time determined by facts of the case and nature of the order .Revision… (Period oflim itation)  Though no time limit is prescribed.

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 authority  Orders issued in the name of the President to be authenticated properly .

O rders in Revision  Confirm. reduce. modify or set aside the order   Confirm. enhance or set aside the penalty  Impose penalty where it is not imposed  Remit case to the authority with directions to make inquiry .