246A

CIT (A)

30 days

A. Court fee stamp of 50 paise on Form No. 35 and of 65 paise on copy of Assessment Order.

B. Appeal filing fees:

1. ₹ 250/-

   i) Where assessed total income is ₹ 1 lakh or less;

   ii) Where appeals are filed on issues such as TDS defaults, non-filing of returns, etc. which cannot be linked with the assessed income

2. ₹ 500, where assessed total income is more than ₹ 1 lakh but less than ₹ 2 lakh
3. ₹ 1,000, where assessed total income is more than ₹ 2 lakh

35

1. Form No. 35 – in duplicate
2. Order appealed against – 1 certified copy
3. Grounds of Appeal and Statement of Facts - in duplicate
4. Notice of demand (original)
5. In case of appeal against penalty order – 2 copies of relevant assessment order
6. Counterfoil of challan of appeal fees

1. Appeal is to be filed electronically by persons who are required to file their return of income electronically. Other persons (i.e. those who are not required to file their return of income electronically) have an option to file the appeal either electronically or in a paper form. From AY 2019-20 other persons referred to above will cover only assessees above 80 years of age. (Dates for filing appeal are extended due to the Covid 19 pandemic)
2. Person authorised to sign return of income u/s. 140, must sign the appeal form.
3. Appealable orders are listed in clauses (a) to (r) of sub section 1 of the relevant section.
4. Tax on returned income should be paid before filing the appeal.
5. Where the assessee has not filed return of income the amount of advance-tax payable should be paid before filing the appeal. Commissioner (Appeals) may for any good and sufficient reason, to be recorded in writing, exempt the assessee from operation of this condition
6. If the delay in presenting the appeal is for a sufficient cause, CIT(A) has a power to condone the delay and admit the appeal
7. In case of appeals filed electronically, the requirement for affixing court fee stamp and furnishing two copies of the Form 35 and order appealed against would not apply.

253

ITAT

60 days

Appeal filing fees :

A. ₹ 500 -

1. Where total income assessed is ₹ 1 lakh or less.
2. Where appeals are filed on issues such as TDS defaults, non-filing of returns, etc. which cannot be linked with the assessed income.
3. An application for stay of demand.

B. ₹ 1,500, if income assessed is above ₹ 1 lakh but less than ₹ 2 lakh.

C. 1% of the income assessed subject to maximum of ₹ 10,000 where assessed income is more than ₹ 2 lakh.

D. For appeals against penalty orders, see Bidyut Kumar Sett vs. ITD 92 ITD 148 (SB).

No such fees shall be payable in case:

1. Appeal is filed by commissioner.
2. Memorandum of cross objection is filed.

36

1. Form No. 36 — in triplicate
2. Order appealed against — 2 copies (including one certified copy)
3. Order of Assessing Officer — 2 copies
4. Grounds of appeal before First Appellate Authority —2 copies
5. Statement of facts filed before First Appellate Authority — 2 copies
6. In case of appeal against penalty order — 2 copies of relevant assessment order
7. In case of appeal against order u/s. 143(3) read with S. 144A — 2 copies of the directions of the Deputy Commissioner u/s. 144A
8. In case of appeal against order u/s. 143 read with S. 147 – 2 copies of original assessment order, if any
9. Counterfoil of challan for payment of appeal fees

1. Person authorised to sign return of income u/s. 140, must sign the appeal form.
2. Appealable orders are listed in clauses (a) to (f) of sub section 1 of the relevant section.
3. If the assessed income is a loss then fees have to be calculated as if that loss is income.
4. As per CBDT Cir No.17/2019 dt 8-8-2019, departmental appeals will henceforth be filed only in cases where the tax effect exceeds the revised monetary limits as under:
   • ITAT ₹ 50,00,000
   • High Court ₹ 1,00,00,000
   • Supreme Court ₹ 2,00,00,000

For the purpose of computing the monetary limits stated tax will not include any interest thereon, except where chargeability of interest itself is the issue under dispute. In cases where returned loss is reduced or assessed as income, the tax effect would include notional tax on disputed additions.

In case of penalty orders, the tax effect will mean quantum of penalty deleted or reduced in the order to be appealed against.

Tax effect shall be calculated separately for every assessment year in respect of the disputed issues in the case of every assessee.

The tax effect is to be seen with reference to relevant assessment year. In case of a composite order of any High Court or appellate authority, which involves more than one assessment year and common issues in more than one assessment year, no appeal shall be filed in respect of an assessment year or years if the ‘tax effect’ is less than the prescribed monetary limits in any of the year(s).

In case where a composite order/judgment involves more than one assessee, each assessee shall be dealt with separately.

Monetary limits stated above do not apply to writ matters and direct tax matters other than Income-tax.

Cases where the tax effect is not quantifiable or not involved, such as the case of registration of trusts or institutions under section 12A of the Income-tax Act, 1961, shall not be governed by the limits specified above and decision to file appeal in such cases will be taken on merits of a particular case.

[F. No. 279/Misc/142/2007-ITJ(Pt)] Circular No. 21/2015 dated 10-12-2015.

253(4)

ITAT (Cross objection)

30 days

NIL

—

36A

Same as above (Except instead of Form 36, Form 36A).

The assessee/A.O. (who may or may not have filed an appeal) may file the cross objections. No fees payable.

254(2A)

ITAT

—

—

1. Stay application in triplicate.
2. Copy of demand notice.
3. Copies of correspondence with revenue authorities.
4. Copy of letter refusing stay of demand.
5. Application shall be supported by an affidavit duly sworn in by the applicant or his authorsed agent.
6. Counterfoil of challan for payment of fee.

1. Application shall be presented by the applicant in person or by his authorised agent or by registered post to the Bench of the Tribunal where appeal was filed or which has the jurisdiction to hear the appeal.
2. The Appellate Tribunal may pass an order of stay in proceedings subject to the condition that the assessee deposits not less than 20% of the amount of tax, interest, fee, penalty or any other sum payable under the provisions of the Act or furnishes security of equal amount in respect thereof.
3. The stay granted by the Tribunal shall be valid only for 180 days from the date of such order and the Tribunal shall dispose of the appeal within the said period of stay. The period of stay can be extended on an application by the assessee, if ITAT is satisfied that the delay in disposing of the appeal is not attributable to the assessee and the assessee has complied with the condition mentioned above in point 2.

   However, the total period of stay will not exceed 365 days. After the expiry of 365 days, the stay shall stand vacated even if the delay in disposing of the appeal is not attributable to the assessee.

4. Filing fee for a stay petition to ITAT is ₹ 500.

260A

High Court

120 days

As per the provisions of Code of Civil Procedure, 1908. The amount of fees will depend upon the statute of the State in which the appeal is being filed. The fees are to be paid by way of purchase of judicial stamp papers of the respective State in which the appeal is to be filed.

Memo- ran- dum of Appeal

1. Appeal Memo stating the substantial question of law.
2. Order of ITAT.
3. Grounds of Appeal filed before ITAT.
4. Order of CIT (A).
5. Grounds of Appeal and Statement of facts filed before CIT (A).
6. Order of Assessing Officer.

1. Appeal can be filed by the CCIT or CIT or an assessee who is aggrieved by any order passed by ITAT.
2. Appeal lies only if HC is satisfied that the case involves a substantial question of law.
3. Delhi High Court has in the case of Chamanlal vs. CIT (112 Taxman 291)(Del.) explained the meaning of substantial question of law.
4. Appeal shall be heard on substantial question of law formulated by the High Court. The High Court may, if it is satisfied, for reasons to be recorded, hear the appeal on any other substantial question of law not formulated by it.
5. Provisions of Code of Civil Procedure, 1908 relating to appeals to High Court shall, as far as the case may be, apply in case of appeals under this section.
6. High Court may admit an appeal after expiry of period of 120 days if it is satisfied that there was sufficient cause for not filing the same within that period.