CIT Appeals Archives

Appeal filed without paying tax due on returned income is defective not void – ITAT

administrator December 3, 2018 Income Tax, ITAT

Appeal filed without paying tax due on returned income is only defective not void. On payment of taxes even after disposal, the appeal revives – ITAT ABCAUS Case Law Citation: ABCAUS 2658 (2018) (11) ITAT Important Case Laws Cited/relied upon: Bhumiraj Constructions Vs. ACIT M.L. Srinivasa Setty & …

Region wise list of Jurisdiction of CIT Appeals under the Black Money Act 2015 – CBDT Notification

administrator October 2, 2018 Income Tax

Jurisdiction of CIT Appeals under the Black Money Act 2015. Region wise list including additional powers for cases of International Taxation Notification F.No. 279/Misc./M-44/2018-ITJ Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes ****** Room No.12, 5th Floor, Jeevan Vihar Building, Sansad Marg …

Appeal before CIT rejected for not filed electronically remanded for reconsideration by removing defect

administrator June 16, 2017 Income Tax, ITAT, Judgments

Appeal before CIT rejected for not filed electronically remanded. Sufficient time to be given to assessee to remove defect by filing e Form-35 – ITAT ABCAUS Case Law Citation: ABCAUS 1278 (2017) (06) ITAT The Grievance: The appellant assessee was aggrieved by the order passed by the Commissioner …

CIT Appeals wrong in rejecting appeal for non payment of tax when assessee paid tax on admitted return of income and revised return not accepted – ITAT

administrator August 13, 2016 Income Tax, ITAT, Judgments

CIT Appeals wrong in rejecting appeal for non payment of tax when assessee paid tax on admitted return of income and revised return not accepted – ITAT ABCAUS Case Law Citation: 985 2016 (08) ITAT AY: 2007-08 Date/Month of Judgment: August 2016 Brief Facts of the Case: The …

Time limit for filing CIT e-appeals extension to 15-5-2016 for appeals which were due for filing on 15-05-2016. CBDT Circular 20/2016

administrator May 27, 2016 Income Tax

Time limit for filing CIT e-appeals extension to 15-5-2016 for appeals which were due for filing on 15-05-2016 Circular No. 20/2016 F No. 279/Misc/M-54/2016/ITJ Government of India Ministry of Finance Department of revenue Central Board of Direct Taxes New Delhi, dated 26th May, 2016 Subject: E-filing of appeals: …

e-Verification EVC Appeal Form 35 online procedure step-wise user manual. e-Verify CIT(Appeals) Online Form 35-without DSC through EVC

administrator May 24, 2016 Income Tax

e-verification EVC Appeal Form 35 online procedure and step-wise User Manual CBDT vide notification no.05/2016 dated 06/04/2016 has provided for mode and process of generation of Electronic Verification Code for electronically filed form of appeal to Commissioner-Appeals. The step wise procedure for evc of CIT-Appeals form-35 are as …

Electronic Verification Code EVC procedure for e-filed Form No. 35 with Commissioner-Appeals-CBDT Notification

administrator April 9, 2016 Income Tax

Government of India Ministry of Finance Central Board of Direct Taxes Directorate of Income Tax (Systems) Notification No. 5/2016 New Delhi, 6th of April, 2016 Subject: Electronic Verification Code (EVC) for electronically filed Form of Appeal to Commissioner (Appeals) In exercise of the powers conferred by sub-section (1) …

CIT-Appeals has no power u/s 251 to send back file to AO to verify claim of the assessee.

administrator March 6, 2016 Income Tax, ITAT

INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘A’, KOLKATA ITA No. 196/Kol/2013 : Asstt. Year : 2009-2010 ITO (APPELLANT) vs. Satyapriya Joardar (RESPONDENT) Date of Order: 04-03-2016 ORDER Per Shri S.S.Viswanethra Ravi, J.M. This appeal is filed by the Revenue having aggrieved by the order dated 19.09.2012 passed by the CIT(Appeals), Durgapur …

Tag: CIT Appeals