1 / 22

I. APPEAL BEFORE CIT(A) : i. Right to appeal is a statutory right

kiril
Download Presentation

I. APPEAL BEFORE CIT(A) : i. Right to appeal is a statutory right

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. MALAD GOREGAON CPES OF WIRC OF ICAIAppellate Proceedings at CIT(A) and Tribunal, Revisions, Rectifications On 11 12 2011Speaker : CA. TARUN GHIAtarunghiaca@yahoo.co.in 9821345687For Direct Taxes Updates Email to :tarunghiadirtaxes-subscribe@yahoogroups.co.inFor Property updates Email to : PGVPMCPropertyupdates-subscribe@yahoogroups.co.in

  2. I. APPEAL BEFORE CIT(A) : i. Right to appeal is a statutory right ii. Appealable Orders before Commissioner (Appeals) iii. Subject to conditions and restrictions

  3. iv. Fees for appeal at CIT(A) : Assessed income upto Rs. 1,00,000 : Rs. 250 Assessed income between Rs. 1,00,001 and Rs. 2,00,000 : Rs. 500 Assessed income above Rs. 2,00,000 : Rs. 1000 Any other case Rs. 250

  4. v. Time limit for filing appeal vi. Condonation of delay in filing appeal vii. Payment of tax a pre-condition viii. Prescribed Form : Signature and verification ix. Drafting Statement of facts and Grounds of appeal

  5. x. Written Submissions xi. Filing of appeal in person or through post xii. Notice of hearing xiii. Right to be heard in person or through AR xiv. Powers of CIT(A) co-extensive with those of AO

  6. xv. Enhancement in assessed income xvi. Speaking order xvii. Law of precedents xviii. Remand Report xix. Annulment vis a vis setting aside xx. Additional Grounds

  7. xxi. Additional Evidence (a) Where AO had refused to admit evidence (b) Appellant was prevented by sufficient cause from producing evidence as called upon by AO (c) Appellant was prevented by sufficient cause from producing evidence relevant to any ground of appeal (d) Insufficient opportunity to the appellant to adduce evidence before AO

  8. xxii. Reasonable opportunity to AO xxiii. Time limit for deciding appeal

  9. II. APPEAL AT TRIBUNAL : i. Who may file appeal ii. Time limit for filing appeal iii. Procedure for filing appeals iv. Date of presentation of appeals

  10. v. Contents of memorandum of appeal vi. What to accompany memorandum of appeal vii. Filing of affidavits viii. Cross-objections ix. Additional Grounds in appeal x. Rejection or amendment of memorandum of appeal

  11. xi. Preparation of paper book xii. Appeal Fees : Assessed income upto Rs.1 lac : Rs.500/- Assessed income above Rs.1 lac but upto Rs.2 lacs : Rs.1500/- Assessed income above Rs. 2 lacs : 1% of assessed income but Max. Rs.10,000/-. Other cases : Rs.500/-

  12. xiii. Hearing of appeal xiv. Additional Evidence xv. Stay Application xvi. Hearing of appeal ex parte xvii. Continuation of proceedings after the death or adjudication of a party to the appeal

  13. xviii. Remand of the case by the Tribunal xix. Orders of Appellate Tribunal xx. No Power to pronounce upon validity of the Act xxi. Time limit for deciding appeal xxii. Award of costs

  14. xxiii. Rectification of an order xxiv. Statement of case to the High Court xxv. Language at the Tribunal xxvi. Dress Code

  15. III. REVISIONS (A) U/S. 263 ORDER PASSED BY AO i. Time limit for revision ii. Erroneous and prejudicial to the interests of the revenue iii. Calling for and examination of record of any proceedings iv. Connotation of the term “record”

  16. v. Revision of a possible view of the AO vi. Revision pursuant to subsequent High Court decision vii. Revision of an Order based on operative High Court decision viii. Doctrine of merger

  17. (B) REVISION OF ORDERS U/S.264 i. Passed by a subordinate authority ii. Revision suo motu or upon an application by the assessee iii. Order cannot be prejudicial to the assessee iv. Fees for revision

  18. v. Revision based on suggestion by audit party vi. Revision after rectification vii. Revision after re-assessment viii. Revision when returned income is assessed income ix. Revision in an assessment due to assessee’s mistake

  19. x. Deduction not claimed by assessee xi. Pending appeal xii. Order subject of an appeal xiii. Writ Jurisdiction

  20. IV. RECTIFICATION OF MISTAKE i. Rectification of any Order under the Act ii. Rectification of appeal or revision iii. Rectification of intimation u/s. 143(1) iv. Mistake apparent from record v. Rectification Suomotu vi. Rectification upon an application by parties

  21. vii. Opportunity of being heard viii. Time limits for rectification ix. Law subsequently interpreted by Supreme Court x. Rectification vs. Review xi. Omission to consider operative jurisdictional High Court or Supreme Court decision

  22. xii. Omission to deal with important contention xiii. Rectification of Order rejecting application for verification THANK YOU : CA. Tarun Ghia ghiatarun@rediffmail.com tarunghiadirtaxes-subscribe@yahoogroups.co.in9821345687

More Related