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TMI BlogRationalisation of the time-limit for filing appeals to the Income Tax Appellate Tribunal (SIMPLIFICATION AND RATIONALISATION)X X X X Extracts X X X X X X X X Extracts X X X X ..... unal (ITAT) against an order passed by the Joint Commissioner of Income-tax (Appeals), Commissioner of Income-tax (Appeals) [CIT(Appeals)], the Principal Chief Commissioner of Income-tax, the Chief Commissioner of Income-tax, the Principal Commissioner of Income-tax, or the Commissioner of Income-tax. The ITAT is the second appellate authority in the income-tax appellate hierarchy. 2. The sub-sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 132 of the Act. However, as the reference to the same has not been inserted in sub-section (1) of section 253 of the Act , an aggrieved assessee cannot appeal against such penalty orders passed by Commissioner (Appeals). Accordingly, it is proposed to amend clause (a) of subsection (1) of section 253 to include the reference of section 158BFA therein 3. As per the provisions of sub-section (3) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s proposed to amend sub-section (3) of section 253 to provide that the appeal before the ITAT may be filed within two months from the end of the month in which the order sought to be appealed against is communicated to the assessee or to the Principal Commissioner or Commissioner, as the case may be. 5. This amendment will take effect from the 1st day of October, 2024. [Clause 78] Full Text : Unio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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