The income tax appeal process involves the following appellate authorities:
- Commissioner of Income Tax (Appeals): A taxpayer can appeal to the Commissioner of Income Tax (Appeals) if they are aggrieved by the actions of the Assessing Officer.
- Income Tax Appellate Tribunal: If dissatisfied with the decision of the Commissioner (Appeals), the taxpayer can further appeal to the Income Tax Appellate Tribunal.
- High Court: An appeal can be filed before the High Court if there is a substantial question of law arising from the decision of the Income Tax Appellate Tribunal.
- Supreme Court: The highest appellate authority is the Supreme Court, where an appeal can be filed if there are significant legal issues arising from the decision of the High Court.
It’s important to note that the appeal process may involve specific requirements, timelines, and procedures as per the income tax laws of the respective jurisdiction. It’s advisable to seek professional advice or refer to the relevant tax authorities’ guidelines for accurate and up-to-date information regarding the income tax appeal process.
The appeal procedure:
- After receiving Form No. 35, the Commissioner of Income-tax (Appeals) will schedule a hearing date and location for the appeal.
- The date and place of the hearing will be communicated to both the taxpayer and the Assessing Officer through a notice.
- The taxpayer or the Assessing Officer can choose to appear personally or be represented by an authorized representative during the appeal proceedings.
- The Commissioner of Income-tax (Appeals) will conduct the hearing and may adjourn the appeal as needed.
- Before making a final decision, the Commissioner of Income-tax (Appeals) has the authority to conduct further inquiries or request the Assessing Officer to conduct additional inquiries and submit a report.
- During the appeal process, the Commissioner of Income-tax (Appeals) may allow the taxpayer to present additional grounds of appeal if it is determined that the omission of these grounds from the initial appeal form was not willful or unreasonable.
It’s important to note that the appeal procedure may vary depending on the jurisdiction and specific provisions of the income tax laws. Taxpayers should consult with professionals or refer to the relevant tax authorities’ guidelines for accurate and up-to-date information on the appeal process.