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APPEAL BEFORE COMMISSIONER (APPEALS)

Aggrieved tax payer can file appeal in Form No. 35 before the Commissioner (Appeals) having, jurisdiction over the tax payer. Designation of the Commissioner (Appeals), with whom appeal is to be filed is also mentioned in the notice of demand issued by the Assessing Officer under section 156 of Income Tax Act.

APPEALABLE ORDERS:

The Commissioner of Income-tax (Appeals) is the first appellate authority. Section 246A specifies the orders against which an appeal can be filed before the Commissioner of Income-tax (Appeals).

The list of major orders against which an appeal can be preferred before the Commissioner of Income-tax (Appeals) is given below:

Order passed against the taxpayer in a case where the taxpayer denies the liability to be assessed under Income Tax Act.
Intimation issued under section 143(1)/ (1B)where adjustments have been made in income offered to tax in the return of income.
Intimation issued under section 200A(1) where adjustments are made in the filed statement.
Assessment order passed under section 143(3) except in case of an order passed in pursuance of directions of the Dispute Resolution Panel Assessment order passed under section 144.
Order of Assessment, Re-assessment or Re-computation passed after reopening the assessment under section 147except an order passed in pursuance of directions of the Dispute Resolution Panel An order referred to insection 150.
An order of assessment or reassessmentpassed under section 153A or under section 158BC in case of search/seizure.
Rectification order passed under section 154 or under section 155.
Order passed under section 163 treating the taxpayer as agent of non-resident.
Order passed under section 170(2)/(3) assessing the successor of the business in respect of income earned by the predecessor.
Order passed under section 201(1)/206C(6A) deeming person responsible for deduction of tax at source as assessee-in-default due to failure to deduct tax at source or to collect tax at source or to pay the same to the credit of the Government.
Order determining refund passed under section 237.
Order imposing penalty under section(s)221/271/271A/271AAA/271F/271FB/272A/272AA/272B/272BB/275(1A)/158B FA(2)/271B/271BB/271C/271CA/271D/271E/271AAB.
Order imposing a penalty under Chapter XXI

APPEAL BEFORE INCOME TAX APPELLATE TRIBUNAL

Appeal against an order of Commissioner (Appeals) lies with the Income Tax Appellate Tribunal (ITAT). Both tax payer and the Assessing Officer can file appeal before the Appellate Tribunal. Several Benches of the Appellate Tribunal comprising judicial and accountant members have been constituted all over India. The jurisdiction of Benches is as per Standing Order under Income-Tax (Appellate Tribunal) Rules, 1963 .