Discuss the legal provisions regarding the filling of appeal to appellate commissioner or How he disposes of the appeal
Appeals To Commissioner Of Income Tax :-
If assessee is not satisfied, he may submit an appeal against the commissioner of income tax (appeals). On the other hand if income tax department is not satisfied with the orders or the income tax officer then appeal can not be made. Following are the important features of such appeal.
- Right Of Taxpayer :-
Right of appeals is given only to the taxpayer and not to the tax department against the order of the commissioner.
- Use Of Prescribed :-
Appeal is filed on a prescribed form which is properly verified. In this appeal taxpayer explains the grounds on which appeal is made.
- Payment Of Tax :-
Before filling the appeal a taxpayer is required to pay the full amount due tax on the other hand if tax is disputed then its 15% will be paid before filling the appeal.
- Period :-
Within thirty days of the receipt of appeal able orders appeal may be filed. However the date may be extended by the commissioner income tax (appeal).
- Fixation Of Date :-
Date for hearing the appeal will be fixed by the commissioner income tax (appeal).
He will also inform the income tax commissioner and appellant.
- Demand Any Particulars :-
The commissioner income tax (appeal) may demand the particulars, he may also ask the income tax penal to make further inquiry.
- Disposal Of Assessment Orders :-
In case of assessment order the commissioner income tax (appeal) may dispose of the appeal in the following way :
i). He may cancel the assessment and may ask the income tax officer for the fresh assessment.
ii). He may increase the assessment.
iii). He may declare the assessment correct.
iv). He may reduce or annual the assessment.
- Case Of Penalty Orders :-
The commissioner income tax (appeal) may confirm, cancel, increase or reduce the penalty orders.
- According To His Own Wish :-
The commissioner income tax may pass such orders as he thinks fit in any other case.
- Decision Period :-
The decision of the appeal should be made within 3 months of the presentation of the appeal.
- Communication Of Orders :-
The commissioner income tax (appeal) should communication the order passed by him to the appellant, I.T.O. and the commissioner income tax (Head Quarters) on the decision of appeal.
The commissioner appeals gives the chances of hearing to both the parties. Both can explain their views. It is very useful for making the correct decision.
- Decision Of Appeal :-
The decision of the appeal will be given by the commissioner income tax (Appeal).
i) Reject the appeal.
ii) Increase the assessment.
iii) Decrease assessment.
iv) Decrease penalty.
v) Increase the penalty.