Form of appeal and limitation - Section 249 - Income Tax - Ready Reckoner - Income Tax

Form of appeal and limitation - Section 249 Fee for filing appeal [ Section 249(1) ] Every appeal under this Chapter shall be in the prescribed form and shall be verified in the prescribed manner and shall, in case of an appeal made to the - Commissioner (Appeals) on or after the 1st day of October, 1998 or - Joint Commissioner (Appeals) on or after the 1st day of April, 2023, irrespective of the date of initiation of the assessment proceedings relating thereto be accompanied by a fee of, Quantum of Amount included Fee a. Where the total income/ loss of the assessee as computed by the A.O. in the case to which appeal relates is ₹ 1,00,000 or less 250 b. Where the total income/loss of the assessee, computed as aforesaid in the case to which appeal relates exceeds ₹ 1,00,000 but does not exceed ₹ 2,00,000 500 c. Where total income/loss of the assessee, computed as aforesaid in the case to which appeal relates exceeds ₹ 2,00,000 1,000 d. Where the subject matter of appeal relates to any matter other than specified in clauses (a), (b) and (c) above 250 The fee should be credited in a branch of the authorized bank or a branch of the State Bank of India or a branch of the Reserve Bank of India after obtaining a challan from the Assessing Officer and a copy of challan sent to the Commissioner of Income-tax (Appeals). Time limit for filing appeal [ Section249(2) ]:- The appeal shall be presented within a period of 30 days of the following date- the date of payment of tax , where appeal is u/s 248 where the appeal relates to any assessment or penalty, the date of service of the notice of demand relating to the assessment or penalty - where an application has been made under section 146 for reopening an assessment, the period from the date on which the application is made to the date on which the order passed on the application is served on the assessee shall be excluded. - where an application has been made under section 270AA(1) , the period beginning from the date on which the application is made, to the date on which the order rejecting the application is served on the assessee, shall be excluded, or in any other case, the date on which intimation of the order sought to be appealed against is served. Exclusion of time for calculating time limit for filing appeal [ Section 268 ]: - For this purpose, the date on which the order complained of is served is to be excluded. Further, if the assessee was not furnished with a copy of the order when the notice of the order (say notice of demand Condonation of delay in filing of appeal [ Section 249(3) ]: - The Joint Commissioner (Appeals) or the Commissioner (Appeals) may admit an appeal after the expiration of the said period if he is satisfied that the appellant had sufficient cause for not presenting it within that period. Note:- If the Commissioner (Appeals) refuses to admit appeal after the prescribed period, the assessee has a right to file an appeal against such order. Note:- The mistake of the accountant or lawyer may be a good reason for condoning delay Amount of tax payable before filing appeal [ section 249(4) ]:- No appeal under this Chapter shall be admitted unless at the time of filing of the appeal- where a return has been filed by the assessee, the assessee has paid the tax due on the income returned by him; or where no return has been filed by the assessee, the assessee has paid an amount equal to the amount of advance tax which was payable by hi Condonation for filling appeal:- However where no return has been filed by the assessee, the Joint Commissioner (Appeals) or the Commissioner (Appeals) on an application made by the assessee may, for any good and sufficient reason to be recorded in writing, exempt him from the payment of such tax. Note:- If the appeal is unsigned or unverified or is signed or verified by a wrong person, that would be a curable defect and in appropriate cases, an opportunity should be given to the assessee to rectify it. [ Rajendrakumar Maneklal Sheth v CIT (1995) 213 ITR 715 (Guj) ]