{"id":4753,"date":"2023-08-06T17:00:07","date_gmt":"2023-08-06T11:30:07","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=4753"},"modified":"2023-07-08T17:25:15","modified_gmt":"2023-07-08T11:55:15","slug":"appeal-to-commissioner-of-income-tax","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/appeal-to-commissioner-of-income-tax\/","title":{"rendered":"Appeal to Commissioner of Income Tax: A Guide to the Appeal Process."},"content":{"rendered":"<h2><b><img loading=\"lazy\" decoding=\"async\" class=\"alignright wp-image-4762 size-medium\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2023\/04\/Logo_of_Income_Tax_Department_India-300x205.png\" alt=\"Income Tax Department\" width=\"300\" height=\"205\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2023\/04\/Logo_of_Income_Tax_Department_India-300x205.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2023\/04\/Logo_of_Income_Tax_Department_India.png 344w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/b><\/h2>\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-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aktassociates.com\/blog\/appeal-to-commissioner-of-income-tax\/#Introduction\" title=\"Introduction\">Introduction<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/appeal-to-commissioner-of-income-tax\/#Grounds_for_filing_an_Appeal_to_the_Commissioner_of_Income_Tax\" title=\"Grounds for filing an Appeal to the Commissioner of Income Tax\">Grounds for filing an Appeal to the Commissioner of Income Tax<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/appeal-to-commissioner-of-income-tax\/#Procedure_for_filing_an_Appeal_to_the_Commissioner_of_Income_Tax\" title=\"Procedure for filing an Appeal to the Commissioner of Income Tax\">Procedure for filing an Appeal to the Commissioner of Income Tax<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aktassociates.com\/blog\/appeal-to-commissioner-of-income-tax\/#Step_1_Drafting_the_appeal\" title=\"Step 1: Drafting the appeal\">Step 1: Drafting 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\/appeal-to-commissioner-of-income-tax\/#Step_2_Payment_of_Appeal_Fees\" title=\"Step 2: Payment of Appeal Fees\">Step 2: Payment of Appeal Fees<\/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\/appeal-to-commissioner-of-income-tax\/#Step_3_Filing_the_appeal\" title=\"Step 3: Filing the appeal\">Step 3: Filing the appeal<\/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\/appeal-to-commissioner-of-income-tax\/#Step_4_Service_of_notice\" title=\"Step 4: Service of notice\">Step 4: Service of notice<\/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\/appeal-to-commissioner-of-income-tax\/#Step_5_Hearing_of_the_appeal\" title=\"Step 5: Hearing of the appeal\">Step 5: Hearing of the appeal<\/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\/appeal-to-commissioner-of-income-tax\/#Step_6_Order_of_the_Commissioner_of_Income_Tax_Appeals\" title=\"Step 6: Order of the Commissioner of Income Tax (Appeals)\">Step 6: Order of the Commissioner of Income Tax (Appeals)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/aktassociates.com\/blog\/appeal-to-commissioner-of-income-tax\/#Conclusion\" title=\"Conclusion\">Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Introduction\"><\/span><b>Introduction<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The Income Tax Act, of 1961 provides a mechanism for taxpayers to appeal against an order passed by an assessing officer. The appeal can be made to various authorities at different levels, depending on the nature and amount of the dispute. In this article, we will discuss the process of filing an appeal to the Commissioner of Income Tax (Appeals).<\/span><\/p>\n<p><strong> What is an Appeal to the Commissioner of Income Tax?<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">The Commissioner of Income Tax (Appeals) is an appellate authority appointed by the Central Board of Direct Taxes (CBDT) to hear and dispose of appeals filed by taxpayers against orders passed by assessing officers. The Commissioner of Income Tax (Appeals) is an independent authority and is not subordinate to the assessing officer who passed the order being appealed against.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The Commissioner of Income Tax (Appeals) has the power to uphold, modify, or cancel the order passed by the assessing officer. The appellant can also file additional evidence or produce witnesses before the Commissioner of Income Tax (Appeals) during the hearing of the appeal.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Grounds_for_filing_an_Appeal_to_the_Commissioner_of_Income_Tax\"><\/span><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignright wp-image-4761 size-medium\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2023\/04\/1311567_645-300x300.jpg\" alt=\" Commissioner of Income Tax\" width=\"300\" height=\"300\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2023\/04\/1311567_645-300x300.jpg 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2023\/04\/1311567_645-1024x1024.jpg 1024w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2023\/04\/1311567_645-150x150.jpg 150w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2023\/04\/1311567_645-768x768.jpg 768w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2023\/04\/1311567_645-1536x1536.jpg 1536w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2023\/04\/1311567_645.jpg 2000w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>Grounds for filing an Appeal to the Commissioner of Income Tax<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The grounds for filing an appeal to the Commissioner of Income Tax may vary depending on the facts and circumstances of the case. However, the following are some of the common grounds for filing an appeal:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Disagreement with the assessment order passed by the assessing officer<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dispute regarding the amount of tax liability<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Disputes regarding the applicability of exemptions or deductions<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dispute regarding the classification of income<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dispute regarding the interpretation of the Income Tax Act, 1961<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dispute regarding the computation of income or tax liability<\/span><\/li>\n<\/ul>\n<p><b>Consult CA Arun Tiwari for more info at \ud83d\udcde\u00a0 8080088288 or <\/b><a href=\"mailto:cs@aktassociates.com\"><b>cs@aktassociates.com<\/b><\/a><\/p>\n<p><a href=\"https:\/\/pages.razorpay.com\/akt-nri-tax-consulting\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-4755 size-full\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2023\/04\/C.png124.png\" alt=\"\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2023\/04\/C.png124.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2023\/04\/C.png124-300x64.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Procedure_for_filing_an_Appeal_to_the_Commissioner_of_Income_Tax\"><\/span><b>Procedure for filing an Appeal to the Commissioner of Income Tax<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The procedure for filing an appeal to the Commissioner of Income Tax is as follows:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Step_1_Drafting_the_appeal\"><\/span><b>Step 1: Drafting the appeal<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The appellant must draft the appeal in the prescribed format as per Rule 45 of the Income Tax Rules, 1962. The appeal must contain the following details:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Name and address of the appellant<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Permanent Account Number (PAN) of the appellant<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Assessment year to which the appeal relates<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The order against which the appeal is filed<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Grounds of appeal<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The relief sought by the appellant<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Amount of tax disputed<\/span><\/li>\n<\/ul>\n<p>The appellant or their authorized representative must sign and verify the appeal.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Step_2_Payment_of_Appeal_Fees\"><\/span><b>Step 2: Payment of Appeal Fees<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The appellant must pay the appeal fees as per the provisions of the Income Tax Act, 1961. The appeal fees may vary depending on the amount of tax disputed. One must make the payment of appeal fees through a challan in a designated bank.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Step_3_Filing_the_appeal\"><\/span><b>Step 3: Filing the appeal<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The appellant must file the appeal in Form No. 35 with the office of the Commissioner of Income Tax (Appeals) having jurisdiction over the case. The appeal must be filed within 30 days from the date of receipt of the order being appealed against.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Step_4_Service_of_notice\"><\/span><b>Step 4: Service of notice<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The Commissioner of Income Tax (Appeals) will issue a notice to the assessing officer who passed the order being appealed against, asking him to file a reply to the appeal within a specified time period.<\/span><\/p>\n<p><a href=\"https:\/\/aktassociates.com\/nri-tax-compliance\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-4756 size-full\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2023\/04\/Have-you-received-Online-tax-notice.png-2358.png\" alt=\"\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2023\/04\/Have-you-received-Online-tax-notice.png-2358.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2023\/04\/Have-you-received-Online-tax-notice.png-2358-300x64.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Step_5_Hearing_of_the_appeal\"><\/span><b>Step 5: Hearing of the appeal<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The Commissioner of Income Tax (Appeals) will hear the appeal and give an opportunity to the appellant and the assessing officer to be heard. The appellant can also produce additional evidence or produce witnesses before the Commissioner of Income Tax (Appeals) during the hearing of the appeal.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Step_6_Order_of_the_Commissioner_of_Income_Tax_Appeals\"><\/span><b><img loading=\"lazy\" decoding=\"async\" class=\"alignright size-medium wp-image-4759\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2023\/04\/35105574_8271811-300x300.jpg\" alt=\"\" width=\"300\" height=\"300\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2023\/04\/35105574_8271811-300x300.jpg 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2023\/04\/35105574_8271811-1024x1024.jpg 1024w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2023\/04\/35105574_8271811-150x150.jpg 150w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2023\/04\/35105574_8271811-768x768.jpg 768w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2023\/04\/35105574_8271811-1536x1536.jpg 1536w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2023\/04\/35105574_8271811.jpg 2000w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>Step 6: Order of the Commissioner of Income Tax (Appeals)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">After hearing the appeal and considering all the evidence and arguments, the Commissioner of Income Tax (Appeals) will pass an order either upholding, modifying, or canceling the order passed by the assessing officer. The order of the Commissioner of Income Tax (Appeals) must be passed within one year from the end of the financial year in which the appeal was filed.<\/span><\/p>\n<p><b>Appeal to the Income Tax Appellate Tribunal<\/b><\/p>\n<p><span style=\"font-weight: 400;\">If the appellant is not satisfied with the order passed by the Commissioner of Income Tax (Appeals), he can file an appeal to the Income Tax Appellate Tribunal (ITAT) within 60 days from the date of receipt of the order. The ITAT is the second appellate authority under the Income Tax Act, of 1961.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The ITAT is a quasi-judicial body and is independent of the Income Tax Department. The ITAT has the power to pass orders on appeals against orders passed by the assessing officer or the Commissioner of Income Tax (Appeals). The order of the ITAT is binding on the parties to the appeal and on the Income Tax Department.<\/span><\/p>\n<p><strong>Appeal to the High Court and Supreme Court<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">If the appellant is not satisfied with the order passed by the ITAT, he can file an appeal to the High Court within 120 days from the date of receipt of the order. The High Court can hear appeals on questions of law arising out of orders passed by the ITAT.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If the appellant is not satisfied with the order passed by the High Court, he can file an appeal to the Supreme Court within 60 days from the date of receipt of the order. The Supreme Court can hear appeals on questions of law arising out of orders passed by the High Court.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span><b>Conclusion<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The appeal process is an important mechanism for taxpayers to seek redressal against orders passed by assessing officers under the Income Tax Act, of 1961. The Commissioner of Income Tax (Appeals) is the first appellate authority under the Income Tax Act, of 1961, and provides an opportunity for the appellant to present his case and produce additional evidence or witnesses.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The appeal process can be time-consuming and may involve a significant amount of legal and procedural requirements. It is advisable for taxpayers to seek the assistance of a qualified and experienced tax professional to guide them through the appeal process.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Overall, the appeal process plays an important role in ensuring that taxpayers are treated fairly and justly under the Income Tax Act, of 1961. It is a vital component of the Indian tax system and helps to maintain the integrity and credibility of the taxation regime.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Introduction The Income Tax Act, of 1961 provides a mechanism for taxpayers to appeal against an order passed by an &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Appeal to Commissioner of Income Tax: A Guide to the Appeal Process.\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/appeal-to-commissioner-of-income-tax\/#more-4753\">Read more<span class=\"screen-reader-text\">Appeal to Commissioner of Income Tax: A Guide to the Appeal Process.<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":4760,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[235],"tags":[336,61,338,337],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Appeal to Commissioner of Income Tax | AKT Associates<\/title>\n<meta name=\"description\" content=\"This guide provides a step-by-step process for filing an appeal to the Commissioner of Income Tax and beyond under the Income Tax Act, 1961\" \/>\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\/appeal-to-commissioner-of-income-tax\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Appeal to Commissioner of Income Tax: A Guide to the Appeal Process.\" \/>\n<meta property=\"og:description\" content=\"This article provides a comprehensive guide to the appeal process under the Income Tax Act, 1961. It explains the various stages of appeal, starting from filing an appeal to the Commissioner of Income Tax (Appeals) to filing an appeal to the Income Tax Appellate Tribunal, High Court, and Supreme Court. 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