{"id":2899,"date":"2019-12-02T11:37:35","date_gmt":"2019-12-02T06:07:35","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=2899"},"modified":"2020-01-10T14:41:07","modified_gmt":"2020-01-10T09:11:07","slug":"file-an-appeal-with-cit-a","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/file-an-appeal-with-cit-a\/","title":{"rendered":"How To File An Appeal With CIT (A)"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">CIT (A) or Commissioner of Income-tax (Appeals) is the first appellate authority in which any aggrieved party may file an appeal against the order of Assessing Officer. In this article, we will understand all about CIT (A).<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2901\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/How-to-file-an-appeal-with-CIT-A.png\" alt=\"appeal with CIT (A)\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/How-to-file-an-appeal-with-CIT-A.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/How-to-file-an-appeal-with-CIT-A-300x171.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/How-to-file-an-appeal-with-CIT-A-20x11.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_66_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >In this article, we will discuss about...<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aktassociates.com\/blog\/file-an-appeal-with-cit-a\/#Section_246A_Orders_against_which_a_person_may_file_an_appeal\" title=\"Section 246A: Orders against which a person may file an appeal\">Section 246A: Orders against which a person may file an appeal<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/file-an-appeal-with-cit-a\/#Section_248_Appeal_by_the_person_who_is_denying_the_liability_to_deduct_TDS\" title=\"Section 248: Appeal by the person who is denying the liability to deduct TDS\">Section 248: Appeal by the person who is denying the liability to deduct TDS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/file-an-appeal-with-cit-a\/#Section_249_Period_of_Limitation\" title=\"Section 249: Period of Limitation\u00a0\">Section 249: Period of Limitation\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aktassociates.com\/blog\/file-an-appeal-with-cit-a\/#Stay_of_demand\" title=\"Stay of demand\">Stay of demand<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aktassociates.com\/blog\/file-an-appeal-with-cit-a\/#Admission_of_Additional_Evidence\" title=\"Admission of Additional Evidence\">Admission of Additional Evidence<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aktassociates.com\/blog\/file-an-appeal-with-cit-a\/#Documents_required_for_filing_of_an_appeal\" title=\"Documents required for filing of an appeal\">Documents required for filing of an appeal<\/a><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Section_246A_Orders_against_which_a_person_may_file_an_appeal\"><\/span><b>Section 246A: Orders against which a person may file an appeal<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>A person may file an appeal to CIT (A) against the following orders:<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Assessment orders passed under section 143(3) or 147 or 153A except where the assessing officer has passed the orders on the directions of DRP because in these cases, the appeal can be directly filed to ITAT.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Rectification order under section 154 or 155<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Order under section 163 treating the assessee as the agent of a Non- resident<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Order under section 171(I.e. Order of the assessing officer refusing to make partition of HUF)<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The order imposing the penalty made by the assessing officer.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Order under section 201 or 206C (Order imposing the penalty on the assessee due to failure to deduct the TDS or TCS)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">An Appeal can also be made to the CIT (A) by the assessee against the<a href=\"https:\/\/aktassociates.com\/blog\/intimation-under-section-143-1\/\"> intimation under section 143(1)<\/a> or 200A(1) or 206CB.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Section_248_Appeal_by_the_person_who_is_denying_the_liability_to_deduct_TDS\"><\/span><b>Section 248: Appeal by the person who is denying the liability to deduct TDS<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Where under an agreement, <a href=\"https:\/\/aktassociates.com\/blog\/tds-under-section-195\/\">TDS under section 195<\/a> on any income is borne by the person by whom income is payable and such person has paid tax to the government, claims that no tax was required to be deducted on such income, he may appeal to the CIT (A) for a declaration that no tax was deductible on such income.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Section_249_Period_of_Limitation\"><\/span><b>Section 249: Period of Limitation\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>The appeal shall be required to furnish within 30 days of the following dates:<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Where the appeal is under section 248, the date of payment of tax.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Where the appeal relates to any assessment or penalty, the date of service of notice of demand relating to the assessment or penalty.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">In any other case, the date on which the order sought to be appealed is served.<\/span><\/li>\n<\/ul>\n<p><strong>No appeal shall be admitted unless at the time of filing of return.<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Where a return has been furnished by the assessee, the assessee has paid the tax due on income returned by him<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Where no return has been furnished, the assessee has paid tax assessed by assessing officer in the best judgment assessment. CIT (A) may exempt any assessee for the payment condition payment.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"><strong>Note:<\/strong> As per section 268, while computing the period of limitation for filing of the appeal, the date on which order has complained, shall be excluded.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Also, if notice of demand is served and the copy of the order of the assessing officer has not been served to the assessee, then the time taken for obtaining the copy of the order shall be excluded from the period of limitation of filing of an appeal.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Stay_of_demand\"><\/span><b>Stay of demand<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>Following Authority have the powers to grant the stay of demand:<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><strong>Assessing officer:<\/strong> He can grant the stay of demand until the disposal of appeal by the commissioner of income tax (Appeals).<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><strong>CIT (A):<\/strong> If the AO has not granted the stay of demand then CIT (A) can also grant the stay of demand until he passes the order under section 250.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><strong>ITAT:<\/strong> Income Tax Appellate Tribunal shall grant the stay of demand for 180 days from the 1<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> date of the stay order. ITAT will have to pass the stay order within 180 days from the date of stay of order which can be further extended to 180 days.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"><strong>Note:<\/strong> Stay of demand order means an order pass by the authority stated that there is no need to pay any amount of demand till the disposal of the case for which appeal has been filed.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><strong>Note:<\/strong> High court and the Supreme Court does not have the power to stay on the demand.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Admission_of_Additional_Evidence\"><\/span><b>Admission of Additional Evidence<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">As per Rule 46A, Commissioner of income tax (Appeals) cannot entertain the admission of additional evidence produced before them except in the following cases:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Where Assessing officer has refused to admit the evidence which ought to have been admitted; or<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Where the appellant was prevented by sufficient cause from producing the evidence which he was called upon to produce by the assessing officer;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Where the appellant was prevented by the sufficient cause from producing before assessing officer any evidence which is relevant to any grounds of appeal; or<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Where the assessing officer has passed the order without giving sufficient opportunity to the appellant to produce evidence which would be relevant to any grounds of appeal.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">CIT (A) shall not admit any additional evidence unless it records those reasons in writing and giving a reasonable opportunity to assessing the officer to examine the evidence and cross-examine the witness produced by the appellant.<\/span><\/p>\n<p><a href=\"https:\/\/aktassociates.com\/business-compliance\/salaried-section\/tax-compliance\/it-notice-reply\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-3333\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/itr-filing.jpg\" alt=\"ITR filing\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/itr-filing.jpg 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/itr-filing-300x64.jpg 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/itr-filing-20x4.jpg 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Documents_required_for_filing_of_an_appeal\"><\/span><b>Documents required for filing of an appeal<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Following are the documents required in duplicate for filing an appeal to the commissioner of income tax (Appeal):<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Form No. 35 (As prescribed in the income tax rules)<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Memorandum of Appeal<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Statement of facts<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Grounds of appeal<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Copy of order appealed against<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Notice of demand, in original, if any<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Copy of challan for the prescribed fee<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>CIT (A) or Commissioner of Income-tax (Appeals) is the first appellate authority in which any aggrieved party may file an &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"How To File An Appeal With CIT (A)\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/file-an-appeal-with-cit-a\/#more-2899\">Read more<span class=\"screen-reader-text\">How To File An Appeal With CIT (A)<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":2903,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[108],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>How to file an appeal with CIT (A) AKT Associates<\/title>\n<meta name=\"description\" content=\"Orders against which an appeal can be 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