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What is Income Tax Appellate Tribunal – ITAT? In fact, Who can approach Income Tax Appellate Tribunal? How to appeal in ITAT?. By all means, Who is the Best Lawyer for ITAT?. Appellate Lawyers Office is one of the Top Law Firm in India for the Income Tax Appellate Tribunal – ITAT?. Firstly, Find the Best Rated Income Tax Legal Consultants.
Income Tax Appellate Tribunal – appeals under the Direct Tax Acts
The Income Tax Appellate Tribunal is a quasi-judicial agency that was established in January 1941. Of course, It specializes in dealing with appeals under the Direct Tax Acts. Orders passed by the ITAT are final, an appeal lies to the High Court only if substantial questions of law arise for determination.
Establishment of ITAT
ITAT was started in 1941 with six members of three benches. one each in Delhi, Kolkata (Calcutta), and Mumbai (Bombay). The number of the bench has been increasing. And currently, Income Tax Appellate Tribunal – ITAT has 63 benches in 27 different stations covering almost all cities that have a place sitting in High Court.
Justice to litigants in ITAT
Income Tax Appellate Tribunal – ITAT draws inspiration from the motto ‘Sulabh Nishpaksh Satvar Nyay’, which means an impartial justice, easy and fast. ITAT stands out because of its uniqueness instill justice to litigants, by an inexpensive, easily accessible free technical forum, considered for expert knowledge on the subject of Direct Taxes, other than rendering justice quickly.
More often than not, Income Tax Appellate Tribunal – ITAT is referred to as the ‘Mother Tribunal’ as its the oldest in the country. More importantly, it is the success of ITAT, which has encouraged the Government of India to form a sort of Appeal Court for indirect taxes ie Customs, Excise Tax, Appeal Tribunal (CESTAT), the Central Administrative Tribunal (CAT), Railway Claims Tribunal, Foreign Exchange appellate tribunal
Commissioner of Income Tax (Appeals)
The Commissioner of IT (Appeals) is the first appellate authority and the Court of Appeal Income Tax is the second appellate authority. Appeal to the Income Tax Appellate Tribunal – ITAT may be filed by any of the injured parties, either by the taxpayer or by the determining official.
The ITAT is constituted by the government and central functions, dependent on the Ministry of Justice. Income Tax Appellate Tribunal – ITAT has two classes of members – Judicial and Accountant.In this section, you can learn about various provisions regarding appeals to the ITAT.
Appealable orders on appeal by the taxpayer
A taxpayer may file an appeal to the ITAT in connection with the following commands:
- Order of the last correction by the Commissioner of Income-Tax (Appeals) under section 154; or
- Order through the Commissioner of Income-Tax (appeals) section 250, the 270A, section 271, section 271A section 271J or section 272A; or
- The Chief Commissioner of Income Tax or Income Tax Commissioner Order under section 12AA (refers to the application for registration made by a charitable or religious).
- An order issued by a Chief Commissioner of the IT or the Commissioner of IT under 80G section (5) (vi) (which refers to the adoption of a charity fund for donations made to it that would be eligible for deductions in the hands of the donor).
- Chief Commissioner of the income tax or the Commissioner of IT issued an Order under section 263 (which relates to the revision of the order of formal assessment which is considered detrimental to the interests of revenues).
- Chief Commissioner of Income Tax or Income Tax Commissioner Order under section 154 of the rectification order passed under section 263.
- An order worth spending for the Chief Commissioner of IT or Income Tax Commissioner under section 270A, under Article 271 of section 272A
- An order worth spending for Principal Chief Commissioner or Chief Commissioner or Director-General or a Director-General Principal or Principal Director under section 272A.
- Approval of an order by the determining official on 115VZC (1) section (ie, the order to exclude the tonnage tax regime taxpayer).
- An order approved by the Assessing Officer under section 143 (3) or section 147 or 153A section or the 153C section under the direction of the Dispute Resolution Panel or order rectification passed under section 154 with respect to that order.
- An order approved by the Assessing Officer under section 143 (3) or section 147 or 153A section or the 153C section with the approval of the Chief Commissioner of Income-tax or Commissioner of Income Tax referred to in the 144BA (12) section (ie after evaluation of the invocation of the general anti-avoidance rules) or last order under section 154 or section 155 with respect to the order (applicable from 04 / 01/2016).
- Approval of an order by the Commissioner of Income Tax (Exemption) in section 10 (23C) (vi) or Section 10 (23C) (via) [referring to the submission of an application by the educational institution or the hospital (except those financed wholly or substantially by the Government or annual aggregate receipt not exceeding Rs. 1 Cr.) for the purpose of granting the exemption in section 10 (23C) (vi) or section 1 0 (23C) (through), respectively.
- An order approved by the Commissioner of Income Tax (Exemption) in section 10 (23C) (iv). It relates to the approval of a charity or fund for exemption under Article 10 (23C) (iv) taking into account its object and its importance throughout India or along with any State or the states.
- The Commissioner of Income Tax (Exemption) approved an order under section 10 (23C) (v). It refers to the granting of an exemption under Article 10 (23C) (v) any trust (including any legal obligation) or institution formed integrally with public religious purposes or in full for religious and charitable public purposes.
Appealable orders in cases of appeal by the Commissioner
If the Chief Commissioner of the income tax or the Commissioner of the income tax opposes the order approved by the Commissioner of the Income Tax (Appeals) under section 154 or section 250, then he may order the determining official to appeal to the ITAT against the orders of the Commissioner of income tax (appeals). In other words, This is known as a departmental appeal, ie the department of income tax moving to ITATagainst the order of the Commissioner of Income Tax (Appeals).
The departmental appeal is allowed only in cases where the tax effect involved in the appeal exceeds Rs. 10,00,000. In other words, the Commissioner of the income tax can direct the determining officer to file an appeal to the ITAT against the order of the Commissioner of Income Tax (Appeals) only in cases where the tax effect exceeds Rs. 10,00,000If an order/judgment composite involves more than one taxpayer, each taxpayer will be discussed separately.
Adverse judgments relating to the following issues should be challenged on the merits even though the tax effect involved is less than the monetary limits specified above or if there is no tax effect.
a) When the constitutional validity of the provisions of a law or rule is being challenged, or
b) When your order, notice, instruction, or circular of the Board has been considered illegal, or
c) When the objection of Revenue Audit in the case has been accepted by the commissioner
d) Writ issues
e) issues related to other direct taxes, ie other than income tax
f) When the tax effect is not measurable or not involved, as if a trusted registry or institution in section 12A.
g) When the addition relates to foreign assets undisclosed / bank accounts.
The Time limit for submission of the appeal
Appeal ITAT is to be filed within 60 days from the date the applicant appeals against communicating to the taxpayer or Principal Commissioner of the income tax or the Commissioner of the income tax (such as the case ).
The appeal can support ITAT even after the 60-day period if it is satisfied that there was sufficient cause for not filing an appeal within the time limit set without a doubt.
Documents to file an appeal before Income Tax Appellate Tribunal
Today, the taxpayer is required to file a large group of documents to file an appeal before the Court. Court staff, in turn, also jostles with a thick file, for the administration of all work related to the hearing and disposal of the appeal filed by the assessee / Revenue.
In line with the policy of the Govt of India’s e-governance, the Income Tax Appellate Tribunal (ITAT) will launch the Appeal of E-Filing to offer an efficient taxpayer service.With this facility, the applicant before the Court may be appealed their electronics and get the same recognition. Then, they can submit documents at the Office of the Courts physical (within the time allowed).
All communications relating to their application, such as appeal, fixation for hearing, the suspension, the statement, and the release will be sent to the applicant’s / Mobile respondents as well as the E-Mail Id. The court order will also be sent to their E-Mail Id.
In the next phase, Income Tax Appellate Tribunal (ITAT) will designate a specific bench Bench paperless. The touch screen is provided in Paperless on this bench so that members can access e-Appeal.
The applicant in the e-filed appeal will be allowed to submit their petitions delays, additional reasons for paper books, etc. and a copy of the same will be forwarded to the respondents electronically if the respondent chose to update their contact details.ITAT will soon launch the e-Filing of its Official Website portal for the benefit of taxpayers and the Department of income tax.
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Frequently Asked Questions [FAQ] in Income Tax Appellate Tribunal – ITAT Efiling
Electronic processes appealed and applications under the Income Tax and other Tax Acts directly over the Internet is known as e-Filing. E-Filing Appeal and the application are optional.
An Assessee or the Assessing Officer or other people, who has the right to appeal, cross objection, or application before the Court u / s. 253 of the Income Tax Act 1961 or the relevant provisions of other Acts of Direct Taxes, the same can apply via the e-Filing Portal.
No, it is not. e-Filing is an Enabling system. Until now, the physical appeal is mandatory even after e-Filing. After the e-Filing of appeal, paper documents must be submitted within 30 days, failing which the e-filing ends and the Validity of acknowledgment will expire.
Tax Deduction Account Number (TAN)/ Permanent Account Number (PAN) / and E-Mail Address of the Appellant / Applicant are all the prerequisites for e-Filing. All documents need to be filed along with the appeal to be scanned in Black & White PDF format in Resolution 150DPI. Also make sure that the file name of the document contains only ‘a-z’, ‘A-Z’, ‘0-9’, ‘_’, ‘-‘, ” characters. file names with other characters are Not Permissible.