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An appeal lies in case of the matters which are categorically stated as appealable. S. 246A of the Income Tax Act provides the right of appeal to any aggrieved any person against the orders expressly mentioned in the Act. In case of any other order, the appellate authority cannot entertain a plea about the correctness, authenticity or validity of the impugned order, if it does not fall within the scope of ‘denial of liability to be assessed to tax’. Such denial may be in total or may be partial. Who can file an appeal? Save and except the orders specified in S. 246A, any assessee liable to deduct tax under section 195 of the Income Tax Act , who has paid the tax under section 200, has the right to file an appeal, if he does not accept his liability for the said deduction. In other words an assessee has the right of appeal if he is of the opinion that he has been aggrieved by the order of an assessing authority. But there is no inherent right for appeal. It can only be preferred if there is specific provision for appeal in the Act. Appellate authorities: There are four steps of appeal. The first Appellate authority is the Commissioner of Income Tax. The second Appellate authority is the Appellate Tribunal. The third Appellate authority is the High Court having jurisdiction. The fourth Appellate authority is the Supreme Court or the Apex Court. Form of appeal: The appeal needs to be filed, in duplicate, in the prescribed Form 35. It should contain a Memorandum of Appeal accompanied by grounds of appeal along with the statement of facts. It should also consist of the copy of the impugned order and the original demand notice. But the filing of the relevant documents other than the grounds of appeal is not specifically stated in the Act. Time within which an appeal can be filed: An appeal has to be filed within a period of 30 days from: 1. The date of service of notice of demand, where it is an appeal against an assessment or penalty; 2. the date of intimation of the impugned order; 3. If it is an appeal relating to tax deducted at source under section 195(1) of the Act, from the date of its payment. Condonation of delay: The Commissioner of Income Tax can condone the delay in filing the appeal and admit the same if he is satisfied about sufficient cause for the same. It is a discretionary power conferred to the appellate authority and has to be exercised on strong judicial grounds. The Appellate authority should also have a liberal view over the matter. Notice of hearing of an appeal: If the appeal is not dismissed or rejected in limine due to any major defect, a date and place of hearing is fixed. A notice for hearing, as stated in Section 282, has to be issued to the parties which include the appellant and the Assessing Officer. Hearing of an appeal: The appellant can appear either in person or through his authorized representative. The Assessing Officer can also appear through his representative. ITR Today is growing as a leading website to provide updates on filing taxes online, income tax forms and service tax forums. Get your tax related queries answered by our income tax consultants.
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