{"id":3006,"date":"2019-12-07T13:26:53","date_gmt":"2019-12-07T07:56:53","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=3006"},"modified":"2019-12-30T16:38:27","modified_gmt":"2019-12-30T11:08:27","slug":"procedure-for-filing-of-appeals","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/procedure-for-filing-of-appeals\/","title":{"rendered":"Appeals And Procedure For Filing Of Appeals"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Where any person is not satisfied with the assessment order of assessing officer, he may file an appeal to its superior body. In this article, we will discuss the appeal and the procedure for filing the appeal. Before going on this, we will have to understand the authorities covered under appeal.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-3017\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/Blank-700-x-400.png\" alt=\"procedure for filing of appeals\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/Blank-700-x-400.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/Blank-700-x-400-300x171.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/Blank-700-x-400-20x11.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\/procedure-for-filing-of-appeals\/#Assessing_Officer_CITA_ITAT_High_Court_Supreme_Court\" title=\"Assessing Officer CIT(A) ITAT High Court Supreme Court\">Assessing Officer CIT(A) ITAT High Court Supreme Court<\/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\/procedure-for-filing-of-appeals\/#Appeal_to_Commissioner_of_Income-tax_Appeal\" title=\"Appeal to Commissioner of Income-tax (Appeal)\">Appeal to Commissioner of Income-tax (Appeal)<\/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\/procedure-for-filing-of-appeals\/#Pre_deposit_to_be_made_before_the_filing_of_the_appeal\" title=\"Pre deposit to be made before the filing of the appeal\">Pre deposit to be made before the filing of the appeal<\/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\/procedure-for-filing-of-appeals\/#Procedure_for_filing_of_the_appeal\" title=\"Procedure for filing of the appeal\">Procedure for filing of the appeal<\/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\/procedure-for-filing-of-appeals\/#Order_of_CIT_A\" title=\"Order of CIT (A)\">Order of CIT (A)<\/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\/procedure-for-filing-of-appeals\/#Filing_of_Appeal_to_Income-tax_Appellate_Tribunal_ITAT\" title=\"Filing of Appeal to Income-tax Appellate Tribunal (ITAT)\">Filing of Appeal to Income-tax Appellate Tribunal (ITAT)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aktassociates.com\/blog\/procedure-for-filing-of-appeals\/#The_time_limit_for_filing_of_Appeal\" title=\"The time limit for filing of Appeal\">The time limit for filing of Appeal<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/aktassociates.com\/blog\/procedure-for-filing-of-appeals\/#Memorandum_of_cross_objection\" title=\"Memorandum of cross objection\">Memorandum of cross objection<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/aktassociates.com\/blog\/procedure-for-filing-of-appeals\/#Mistake_apparent_from_the_record\" title=\"Mistake apparent from the record\u00a0\">Mistake apparent from the record\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/aktassociates.com\/blog\/procedure-for-filing-of-appeals\/#Admission_to_Additional_Evidence\" title=\"Admission to Additional Evidence\">Admission to Additional Evidence<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/aktassociates.com\/blog\/procedure-for-filing-of-appeals\/#Procedure_for_filing_of_an_appeal_to_ITAT\" title=\"Procedure for filing of an appeal to ITAT\">Procedure for filing of an appeal to ITAT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/aktassociates.com\/blog\/procedure-for-filing-of-appeals\/#Pre_Deposit_for_the_filing_of_an_appeal_to_ITAT\" title=\"Pre Deposit for the filing of an appeal to ITAT\">Pre Deposit for the filing of an appeal to ITAT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/aktassociates.com\/blog\/procedure-for-filing-of-appeals\/#Appeal_to_High_Court\" title=\"Appeal to High Court\">Appeal to High Court<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/aktassociates.com\/blog\/procedure-for-filing-of-appeals\/#Appeal_to_Supreme_Court\" title=\"Appeal to Supreme Court\">Appeal to Supreme Court<\/a><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Assessing_Officer_CITA_ITAT_High_Court_Supreme_Court\"><\/span><strong>Assessing Officer CIT(A) ITAT High Court Supreme Court<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In simple words, the appeal against the order of the assessing officer may be filed to <a href=\"https:\/\/aktassociates.com\/blog\/time-limit-to-file-appeal-to-cit\/\">Commissioner of Income-tax (Appeals)<\/a>. Likewise, the appeal against the order of CIT (A) may be filed to income tax appellate authority and then high court and at last to Supreme Court.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">So let\u2019s discuss the filing of the appeal and its procedure at each level:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Appeal_to_Commissioner_of_Income-tax_Appeal\"><\/span><b>Appeal to Commissioner of Income-tax (Appeal)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Where the assessee is not satisfied with the order of his assessing officer then he may file an appeal to CIT (A) within the period of 30 days from the date on which such order has been communicated to him.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Although, the period of 30 days can be extended further for a period as allowed by the commissioner if there is a sufficient cause for not filing it.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Generally, people think that appeal can be filed to CIT (A) against all the orders of the AO but it&#8217;s not true. Section 246A has been defined as the list of orders against which a person can file an appeal to CIT (A). For Example, The Person shall not be able to<a href=\"https:\/\/aktassociates.com\/blog\/queries-related-filing-of-appeal-to-cit-a\/\"> file the appeal to CIT(A)<\/a> against the order of assessing officer under section 143(3) or 147 or 153 if such order has been passed on the direction of DRP. For this, the appeal can be filed directly to the income tax appellate tribunal. In our previous articles, we have discussed these orders in detail. You can refer them to understand it more clearly. So it is advisable that before the filing of the appeal, you should refer section 246A of the income tax Act, 1961.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">As you know, our prime minister is making all its efforts for making digital India and one of the great examples of this, is the e-filing. Now, you can file the return or even respond to your assessing officer about any queries related to the assessment or intimation or filing of appeal through electronic mode.<\/span><\/p>\n<p><strong>The appellant has to fill the form 35 along with the following documents:<\/strong><\/p>\n<ul>\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;\">Address of the appellant on which he is willing to receive any documents related to the appeal.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Assessment year for which the appeal is related.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Notice of demand in original<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Copy of challan of fees\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Certified copy of the order of assessing officer against which the appeal is being filed to CIT (A).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"><strong>Note:<\/strong> If the assessee is not happy with the order of assessing officer, then he shall have the 3 options:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Filing of rectification letter under section 154 or<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Filing of appeal to the commissioner of income tax (Appeals) under section 246<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Filing of revision petition to the commissioner of income tax under section 264<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Yes, you heard correct. The assessee can even file the revision petition to the commissioner of income tax and its time period is 1 year from the date of communication of the order of assessing officer which is substantially more than the period specified for the filing of an appeal to the commissioner of income tax (Appeals). But, do you know, even revision petition looks more attractive as compared to the filing of the appeal, still, many of the people refer appeal and not revision. The reason for this, if the order has been passed against the assessee, then he can further file an appeal to the superior authority in case of appeal but it&#8217;s not possible in case of revision.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In simple words, the order of the commissioner under revision is a final order and no appeal can be filed against such order. Normally, people go for the revision in those cases, in which the time period of 30 days has been expired.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Pre_deposit_to_be_made_before_the_filing_of_the_appeal\"><\/span><b>Pre deposit to be made before the filing of the appeal<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The following amount of fees is required for filing of an appeal to the commissioner of income tax (Appeal):<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Total Income as computed by the assessing officer<\/b><\/td>\n<td><b>Amount of pre-deposit<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Up to Rs.1 Lakhs<\/span><\/td>\n<td><span style=\"font-weight: 400;\">250<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">More than 1 Lakhs but up to Rs.2 Lakhs<\/span><\/td>\n<td><span style=\"font-weight: 400;\">500<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">More than 2 Lakhs<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">So, in any case, the pre-deposit amount does not exceed Rs.1000.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This is the pre-deposit but what about the tax amount. Whether it is required to be deposited before the filing of the appeal. So its answer is:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If you have filed the return of income then the tax payable in the return of income should be required to be deposited before the filing of an appeal to CIT (A) and\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In case the assessee has not filed the return and the assessing officer has computed the total income as per best of his judgment under section 144 then the tax payable as computed by such an assessing officer is required to be deposited by the assessee. However, in this case, the CIT (A) may allow the assessee for filing of appeal without paying such tax payable amount.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Procedure_for_filing_of_the_appeal\"><\/span><b>Procedure for filing of the appeal<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">First, log in to your account at income tax website <\/span><span style=\"font-weight: 400;\">https:\/\/www.incometaxindiaefiling.gov.in\/home<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Then go to the \u201cE file\u201d and click on the \u201cprepare and submit online form\u201d where you have to select from 35.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">After click on the continue button, a form shall be displayed on your screen.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Read all the instructions carefully especially while filing the details about the grounds of appeal because CIT(A) shall not admit any additional ground which was not mentioned on the grounds of appeal except some specified cases.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Order_of_CIT_A\"><\/span><b>Order of CIT (A)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Commissioner of Income-tax (<a href=\"https:\/\/aktassociates.com\/blog\/appeals-under-gst\/\">Appeals<\/a>) has the power to confirm or modifying or annulling the order of assessing officer. However, it cannot pass the order to refer back to the assessing officer and ask for the passing of order again.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Filing_of_Appeal_to_Income-tax_Appellate_Tribunal_ITAT\"><\/span><b>Filing of Appeal to Income-tax Appellate Tribunal (ITAT)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Likewise section 246A, there are some orders list has been defined which provides the list of orders against which the appeal can be filed to ITAT. You can refer to our previous articles to gain an understanding of these orders in detail.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"The_time_limit_for_filing_of_Appeal\"><\/span><b>The time limit for filing of Appeal<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The aggrieved party may file an appeal within 60 days from the date on which the order against which appeal is to be filed, has been communicated to CIT and assessee, as the case may be.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Memorandum_of_cross_objection\"><\/span><b>Memorandum of cross objection<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Where any party files an appeal to ITAT, then such an appellate tribunal shall send the notice to the other party and informed him that the appeal has been filed against him. In such a case, the other party may file a memorandum of cross objection to ITAT within 30 days in form 36A.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The ITAT shall treat such a memorandum of cross objection as if the fresh appeal has been filed. Also, the department can also accept such a memorandum even expiry of 30 days if it satisfied that there was a sufficient cause for not filing it within the prescribed time.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Mistake_apparent_from_the_record\"><\/span><b>Mistake apparent from the record\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Where there is any mistake apparent from the record, then the ITAT may rectify such mistake under section 154 within 6 months from the end of the month in which the order has been passed by ITAT on the notice brought to by assessee or assessing officer.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Admission_to_Additional_Evidence\"><\/span><b>Admission to Additional Evidence<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Income Tax Appellate authority may, after giving an opportunity of being heard, admit the additional evidence produced before them which has not been produced before Commissioner of income tax (Appeals). However, ITAT shall not accept the additional evidence on rectification proceedings.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Procedure_for_filing_of_an_appeal_to_ITAT\"><\/span><b>Procedure for filing of an appeal to ITAT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Following documents were required for<a href=\"https:\/\/aktassociates.com\/blog\/filing-of-appeal-to-itat\/\"> filing of an appeal to ITAT<\/a>:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Form 36 (3 copies)<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Copy of order against which an appeal is filed<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Order of the assessing officer<\/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;\">Copy of challan<\/span><\/li>\n<\/ul>\n<p><a href=\"https:\/\/aktassociates.com\/business-compliance\/tax-compliance\/tax-notice-reply\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-2856 size-full\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Untitled.png\" alt=\"How To Reply To Income Tax Notice\" width=\"699\" height=\"152\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Untitled.png 699w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Untitled-300x65.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Untitled-20x4.png 20w\" sizes=\"(max-width: 699px) 100vw, 699px\" \/><\/a><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Pre_Deposit_for_the_filing_of_an_appeal_to_ITAT\"><\/span><b>Pre Deposit for the filing of an appeal to ITAT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The amount of pre-deposit for filing of an appeal to ITAT shall be as follows:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Total Income as computed by the assessing officer<\/b><\/td>\n<td><b>Amount of pre-deposit<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Up to Rs.1 Lakhs<\/span><\/td>\n<td><span style=\"font-weight: 400;\">500<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">More than 1 Lakhs but up to Rs.2 Lakhs<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1500<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">More than 2 Lakhs<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1% of the total income but maximum up to Rs.10000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Appeal_to_High_Court\"><\/span><b>Appeal to High Court<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">If the appellant is not satisfied with the order of income tax appellate authority then it can further file an appeal to the high court within the period of 120 days from the date of communication of the order of ITAT. Although, the high court shall accept the case if the question in dispute is a question of law.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Appeal_to_Supreme_Court\"><\/span><b>Appeal to Supreme Court<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">All the orders of the high court under the income tax act can be applied for the appeal to the Supreme Court. Here, the time period has not been defined within which the assessee shall have to file the appeal. The order of the Supreme Court is the final order and the appellant cannot file any further appeal against the order of the Supreme Court.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Where any person is not satisfied with the assessment order of assessing officer, he may file an appeal to its &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Appeals And Procedure For Filing Of Appeals\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/procedure-for-filing-of-appeals\/#more-3006\">Read more<span class=\"screen-reader-text\">Appeals And Procedure For Filing Of Appeals<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":3016,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[92,91,93],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Appeals And Procedure For Filing Of Appeals AKT Associates<\/title>\n<meta name=\"description\" content=\"Understanding of procedure for filing of an appeal Appeal to different authorities i.e., Commissioner of Income Tax (Appeals), Income Tax Appellate Authority, High Court and Supreme Court Order against which an appeal can be filed What are the documents that would be required for filing of appeal\u00a0\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/aktassociates.com\/blog\/procedure-for-filing-of-appeals\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Appeals And Procedure For Filing Of Appeals AKT Associates\" \/>\n<meta property=\"og:description\" content=\"Understanding of procedure for filing of an appeal Appeal to different authorities i.e., Commissioner of Income Tax (Appeals), Income Tax Appellate Authority, High Court and Supreme Court Order against which an appeal can be filed What are the documents that would be required for filing of appeal\u00a0\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aktassociates.com\/blog\/procedure-for-filing-of-appeals\/\" \/>\n<meta property=\"og:site_name\" content=\"AKT Associates\" \/>\n<meta property=\"article:published_time\" content=\"2019-12-07T07:56:53+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-12-30T11:08:27+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/Appeals-and-procedure-for-filing-of-appeals.png\" \/>\n\t<meta property=\"og:image:width\" content=\"500\" \/>\n\t<meta property=\"og:image:height\" content=\"300\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"CA Arun Tiwari\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"CA Arun Tiwari\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/aktassociates.com\/blog\/procedure-for-filing-of-appeals\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/procedure-for-filing-of-appeals\/\"},\"author\":{\"name\":\"CA Arun Tiwari\",\"@id\":\"https:\/\/aktassociates.com\/blog\/#\/schema\/person\/27565c59ca4857ec78a645bd21dca21d\"},\"headline\":\"Appeals And Procedure For Filing Of Appeals\",\"datePublished\":\"2019-12-07T07:56:53+00:00\",\"dateModified\":\"2019-12-30T11:08:27+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/procedure-for-filing-of-appeals\/\"},\"wordCount\":1529,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/procedure-for-filing-of-appeals\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/Appeals-and-procedure-for-filing-of-appeals.png\",\"keywords\":[\"appeal to CIT (A)\",\"filing of appeal\",\"procedure for filing of appeal\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/aktassociates.com\/blog\/procedure-for-filing-of-appeals\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/aktassociates.com\/blog\/procedure-for-filing-of-appeals\/\",\"url\":\"https:\/\/aktassociates.com\/blog\/procedure-for-filing-of-appeals\/\",\"name\":\"Appeals And Procedure For Filing Of Appeals AKT Associates\",\"isPartOf\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/procedure-for-filing-of-appeals\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/procedure-for-filing-of-appeals\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/Appeals-and-procedure-for-filing-of-appeals.png\",\"datePublished\":\"2019-12-07T07:56:53+00:00\",\"dateModified\":\"2019-12-30T11:08:27+00:00\",\"description\":\"Understanding of procedure for filing of an appeal Appeal to different authorities i.e., Commissioner of Income Tax (Appeals), Income Tax Appellate Authority, High Court and Supreme Court Order against which an appeal can be filed What are the documents that would be required for filing of appeal\u00a0\",\"breadcrumb\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/procedure-for-filing-of-appeals\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/aktassociates.com\/blog\/procedure-for-filing-of-appeals\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/aktassociates.com\/blog\/procedure-for-filing-of-appeals\/#primaryimage\",\"url\":\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/Appeals-and-procedure-for-filing-of-appeals.png\",\"contentUrl\":\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/Appeals-and-procedure-for-filing-of-appeals.png\",\"width\":500,\"height\":300,\"caption\":\"Appeals and procedure for filing of appeals\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/aktassociates.com\/blog\/procedure-for-filing-of-appeals\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/aktassociates.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Appeals And Procedure For Filing Of Appeals\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/aktassociates.com\/blog\/#website\",\"url\":\"https:\/\/aktassociates.com\/blog\/\",\"name\":\"AKT Associates\",\"description\":\"World&#039;s first WhatsApp based Tax Compliance Firm\",\"publisher\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/aktassociates.com\/blog\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/aktassociates.com\/blog\/#organization\",\"name\":\"AKT Associates\",\"url\":\"https:\/\/aktassociates.com\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/aktassociates.com\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/06\/cropped-akt-associates-blog-logo.jpg\",\"contentUrl\":\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/06\/cropped-akt-associates-blog-logo.jpg\",\"width\":70,\"height\":70,\"caption\":\"AKT Associates\"},\"image\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/aktassociates.com\/blog\/#\/schema\/person\/27565c59ca4857ec78a645bd21dca21d\",\"name\":\"CA Arun Tiwari\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/aktassociates.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/854bca151173b3a487a918c60c6bae56?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/854bca151173b3a487a918c60c6bae56?s=96&d=mm&r=g\",\"caption\":\"CA Arun Tiwari\"},\"url\":\"https:\/\/aktassociates.com\/blog\/author\/arunsir\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Appeals And Procedure For Filing Of Appeals AKT Associates","description":"Understanding of procedure for filing of an appeal Appeal to different authorities i.e., Commissioner of Income Tax (Appeals), Income Tax Appellate Authority, High Court and Supreme Court Order against which an appeal can be filed What are the documents that would be required for filing of appeal\u00a0","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/aktassociates.com\/blog\/procedure-for-filing-of-appeals\/","og_locale":"en_US","og_type":"article","og_title":"Appeals And Procedure For Filing Of Appeals AKT Associates","og_description":"Understanding of procedure for filing of an appeal Appeal to different authorities i.e., Commissioner of Income Tax (Appeals), Income Tax Appellate Authority, High Court and Supreme Court Order against which an appeal can be filed What are the documents that would be required for filing of appeal\u00a0","og_url":"https:\/\/aktassociates.com\/blog\/procedure-for-filing-of-appeals\/","og_site_name":"AKT Associates","article_published_time":"2019-12-07T07:56:53+00:00","article_modified_time":"2019-12-30T11:08:27+00:00","og_image":[{"width":500,"height":300,"url":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/Appeals-and-procedure-for-filing-of-appeals.png","type":"image\/png"}],"author":"CA Arun Tiwari","twitter_card":"summary_large_image","twitter_misc":{"Written by":"CA Arun Tiwari","Est. reading time":"8 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/aktassociates.com\/blog\/procedure-for-filing-of-appeals\/#article","isPartOf":{"@id":"https:\/\/aktassociates.com\/blog\/procedure-for-filing-of-appeals\/"},"author":{"name":"CA Arun Tiwari","@id":"https:\/\/aktassociates.com\/blog\/#\/schema\/person\/27565c59ca4857ec78a645bd21dca21d"},"headline":"Appeals And Procedure For Filing Of Appeals","datePublished":"2019-12-07T07:56:53+00:00","dateModified":"2019-12-30T11:08:27+00:00","mainEntityOfPage":{"@id":"https:\/\/aktassociates.com\/blog\/procedure-for-filing-of-appeals\/"},"wordCount":1529,"commentCount":0,"publisher":{"@id":"https:\/\/aktassociates.com\/blog\/#organization"},"image":{"@id":"https:\/\/aktassociates.com\/blog\/procedure-for-filing-of-appeals\/#primaryimage"},"thumbnailUrl":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/Appeals-and-procedure-for-filing-of-appeals.png","keywords":["appeal to CIT (A)","filing of appeal","procedure for filing of appeal"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/aktassociates.com\/blog\/procedure-for-filing-of-appeals\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/aktassociates.com\/blog\/procedure-for-filing-of-appeals\/","url":"https:\/\/aktassociates.com\/blog\/procedure-for-filing-of-appeals\/","name":"Appeals And Procedure For Filing Of Appeals AKT Associates","isPartOf":{"@id":"https:\/\/aktassociates.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/aktassociates.com\/blog\/procedure-for-filing-of-appeals\/#primaryimage"},"image":{"@id":"https:\/\/aktassociates.com\/blog\/procedure-for-filing-of-appeals\/#primaryimage"},"thumbnailUrl":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/Appeals-and-procedure-for-filing-of-appeals.png","datePublished":"2019-12-07T07:56:53+00:00","dateModified":"2019-12-30T11:08:27+00:00","description":"Understanding of procedure for filing of an appeal Appeal to different authorities i.e., Commissioner of Income Tax (Appeals), Income Tax Appellate Authority, High Court and Supreme Court Order against which an appeal can be filed What are the documents that would be required for filing of appeal\u00a0","breadcrumb":{"@id":"https:\/\/aktassociates.com\/blog\/procedure-for-filing-of-appeals\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/aktassociates.com\/blog\/procedure-for-filing-of-appeals\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/aktassociates.com\/blog\/procedure-for-filing-of-appeals\/#primaryimage","url":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/Appeals-and-procedure-for-filing-of-appeals.png","contentUrl":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/Appeals-and-procedure-for-filing-of-appeals.png","width":500,"height":300,"caption":"Appeals and procedure for filing of appeals"},{"@type":"BreadcrumbList","@id":"https:\/\/aktassociates.com\/blog\/procedure-for-filing-of-appeals\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/aktassociates.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Appeals And Procedure For Filing Of Appeals"}]},{"@type":"WebSite","@id":"https:\/\/aktassociates.com\/blog\/#website","url":"https:\/\/aktassociates.com\/blog\/","name":"AKT Associates","description":"World&#039;s first WhatsApp based Tax Compliance Firm","publisher":{"@id":"https:\/\/aktassociates.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/aktassociates.com\/blog\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/aktassociates.com\/blog\/#organization","name":"AKT Associates","url":"https:\/\/aktassociates.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/aktassociates.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/06\/cropped-akt-associates-blog-logo.jpg","contentUrl":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/06\/cropped-akt-associates-blog-logo.jpg","width":70,"height":70,"caption":"AKT Associates"},"image":{"@id":"https:\/\/aktassociates.com\/blog\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/aktassociates.com\/blog\/#\/schema\/person\/27565c59ca4857ec78a645bd21dca21d","name":"CA Arun Tiwari","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/aktassociates.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/854bca151173b3a487a918c60c6bae56?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/854bca151173b3a487a918c60c6bae56?s=96&d=mm&r=g","caption":"CA Arun Tiwari"},"url":"https:\/\/aktassociates.com\/blog\/author\/arunsir\/"}]}},"_links":{"self":[{"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/posts\/3006"}],"collection":[{"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=3006"}],"version-history":[{"count":10,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/posts\/3006\/revisions"}],"predecessor-version":[{"id":3266,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/posts\/3006\/revisions\/3266"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/media\/3016"}],"wp:attachment":[{"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=3006"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=3006"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=3006"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}