Checklist for filling of appeal before the
Tribunal
1.The order received from
the first appellate authority shall be verified properly to ensure that
all the grounds of appeal including any additional grounds of appeal are
have been disposed of.
2.Note the date on which the order of the
appellate authority was communicated so as to file the appeal without
time; i. e., within 60 days of the receipt/service of the order.
3.The Tribunal is empowered to condone the delay in filing an
appeal and admit the appeal filed beyond the prescribed time limit, if
good and sufficient reasons exist. Hence, if there is delay in filing of
appeal, file the application for condonation of delay with supporting
evidence like Affidavit, Certificate, etc. along with the appeal itself.
4.If it is the last day of filing the appeal, the same can be
filed at the Tribunal’s office in Mumbai even in respect of appeals
required to be filed at Delhi, Ahmedabad or any other place. The
Registry at Bombay will forward the same to places of
jurisdiction.
5.Fees for filing appeal before the Tribunal can be
paid in any challan applicable to respective assessee by mentioning in the
challan that the payment is and for Tribunal fees. If it is last day,
Tribunal fees can be paid by cash at the office of the Tribunal.
6.The appeal shall be filed in triplicate by attaching the
following documents:–
a)Form No. 36 duly
filled in and signed by the person as specified in section 140 of the I.
T. Act, 1961.
b)Grounds of
Appeal.
c)Copy of the order appealed against and one copy should be
certified by the assessee or Authorised Representative of the assessee.
d)Copy of the order of the assessing officer,
certified by assessee or authorized representative.
e)Copy of the grounds of appeal and statement of facts
filed before the first appellate authority.
f) Counterfoil of the challan for the payment of
fees and one copy shall be original.
g) If the appeal is against the Penalty Order,
under section 271(1)(c) copy of the Assessment Order shall also be filed.
7.As per Rules 6 and 7 of the Appellate Tribunal Rules, 1963 the
Memorandum of Appeal shall be submitted to the Registrar. However, in case
of emergency, the same can be handed over to the Registrar at his
residence or to the members, when even they are available.
8.In
case if any person has signed the memo of appeal as authorized
representative, the necessary authority is to be filled and properly
stamped as required under the rules.
9.In case any affidavit is
filled, it is to be seen whether it is on a proper form and duly
stamped.
10.If the grounds appeals are separately filed, they
should be signed by the Appellant. They should be concise and serially
numbered
11.In penalty appeal (s) preferred under Income-tax Act,
the following information is to be called for in the memorandum at App.
VII (a) (i) within the prescribed period:
Whether any quantum appeal/appeals is/are
pending before the Appellate Assistant Commissioner concerned pertaining
to the assessment year to which the penalty appeal
relates:
Whether the aforesaid quantum appeal filed before
the Appellate Assistant Commissioner has been disposed of. If so, the date
of filing of the quantum appeal/appeals before the Tribunal may be
intimated
12. An appeal received by post shall be deemed to be
received on the date on which it is received at the Tribunal office.
13.As per Rule 18 of the Appellate Tribunal Rules, the appellant
shall file paper book in triplicate at least 7 days before the date of
hearing of the appeal. The paper book shall contain documents or
statements of witnesses and other papers referred to or submitted before
the Assessing Officer or CIT (A), on which the appellant would like to
rely. Each paper should be certified as a true copy by the party filing
the same; i.e., by the assessee or his authorized representative.
14. If the assessee in respect of whom appeal is to be preferred
is dead, then legal heirs should be brought on record. The death
certificate along with an affidavit should be filed with the Registry.
15. When appeals are filed against the order of CIT (A) the
respondent in Form No. 35 has to be respective Assessing Officer. If the
order is by Commissioner under section 263, then the respondent is the
Commissioner.
Filing of Memorandum of
Cross Objection
1.The respondent may file a
memorandum of cross objection against the order of the first appeal on
receiving the notice of appeal filed by the other party.
2.The
memorandum of cross objection must be filed in prescribed Form No. 36 A
within 30 days of the receipt of the notice of the appeal filed by the
other party.
3.No Tribunal fee is payable in respect of appeal
filed for Cross Objection.
4.Where the assessee goes in appeal
before CIT(A) on say 5 to 6 grounds and he decides in favour of the
assessee only on one particular ground, and has not given any finding on
other ground agitated by the assessee, it would be advisable to take all
the issues in the Cross Objection.
Checklist is an extract from reputed tax
website.
