Income Tax Appeals
According to the provisions of Section 246 any assessee who is aggrieved by an order, passed by the Assessing Officer may prefer an appeal to theCommissioner of Income-tax (Appeals).
The Commissioner of Income-tax (Appeals) or the Appellate Tribunal may admit an appeal, beyond the period of limitation, if it is satisfied that there was sufficient cause for not presenting the appeal, within time.
An appeal can be filed against the order of the Commissioner of Income-tax (Appeals).
Under Section 253 of the Income-tax Act, an assessee, who is aggrieved by an order, passed by a Commissioner of Income-tax (Appeals), can prefer an appeal to the Income-tax Appellate Tribunal. Similarly, the Commissioner (Administration) can object to any order of the Commissioner of Income-tax (Appeals) and, file an appeal to the Appellate Tribunal.
Time limit for preferring an appeal.
The period of limitation for preferring an appeal to the Commissioner of Income-tax (Appeals) is thirty days from the receipt of the order of the assessingofficer and, for preferring an appeal to the Appellate Tribunal, the limitation is sixty days from the date on which the Commissioner’s, order is communicated.
An appeal can be presented by registered post or, must it always be sent by hand delivery.
The appeal can be presented by hand delivery or, can be sent by registered post. However, the appeal, if it is sent by registered post, the same should reach the authorised officer, within the period of limitation, as mentioned above.
