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TMI BlogHANDLING OF FIRST STAGE APPEAL MADE BY THE TAXPAYERX X X X Extracts X X X X X X X X Extracts X X X X ..... al/ Review/ Legal Sections in the Headquarters to understand the need of urgency in appeal matter and act swiftly. 5.2. It is desirable that the Inspectors/ Superintendents, working in Appeal/ Review/ Legal sections, maintain register/s, which should contain the details available in the order, such as Name & address of the taxpayer, Designation of adjudicating authority, SCN number & date, OIO nu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 5.5. As soon as a decision is made about future course of action, an entry should be made in the 'register', as to whether the order has been accepted or is proposed to be appealed against. If it is decided to appeal against the order, the concerned section should be asked to immediately digitalize all the 'original' documents - specially the relied upon documents' so that, the same could be p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal & date of receipt of the order appealed against. If the appeal is time barred, it should be checked if any application has been filed by the taxpayer for condonation of delay. If not, then the appellate authority should be informed immediately about the delay, which will render the appeal liable for rejection. 5.8. The officer concerned should also go through the contents of the appeals, espe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can also be brought to the notice of the appellate authority, which will help in fair analysis of the situation and correct legal pronouncements.
5.10. If the decision in first stage appeal is against the department, similar exercise, which was carried out at the time of processing of file for first stage appeal, needs to be carried out with due approval of the competent authority. X X X X Extracts X X X X X X X X Extracts X X X X
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