appeal to the Commissioner (Appeals) by any person aggrieved by certain orders passed under the Act

 



Section 246A of the Income Tax Act, 1961 (in India) provides for the appeal to the Commissioner (Appeals) by any person aggrieved by certain orders passed under the Act. This provision allows taxpayers to challenge certain decisions or orders by tax authorities that affect them.

Here's a brief explanation of Section 246A:

Who Can Appeal Under Section 246A?

  • Any person who is aggrieved by the order passed by the tax authorities can file an appeal to the Commissioner of Income Tax (Appeals).
  • The order must fall under the list of specified orders which can be appealed under this section.

Orders That Can Be Appealed Under Section 246A:

The appeal under this section can be filed against various orders passed by tax authorities, including:

  1. Order of assessment under Section 143(3), Section 144 (Best judgment assessment), etc.
  2. Order of penalty under Sections 270A, 271, etc.
  3. Order under Section 154 (rectification of mistake).
  4. Order under Section 201 (order of the assessing officer regarding defaults in tax deduction or collection at source).
  5. Order rejecting an application for rectification under Section 154 or Section 155.
  6. Order refusing to grant registration under Section 12A (for trusts).
  7. Order for setting aside or canceling the registration of a charitable or religious trust under Section 12AA.
  8. Order under Section 263 (revision by Commissioner).
  9. Other orders like orders in respect of taxability, refunds, etc.

Time Limit for Filing an Appeal:

  • The appeal has to be filed within 30 days from the date of receipt of the order.
  • The Commissioner (Appeals) may condone the delay in filing an appeal if there is a reasonable cause for the delay.

Procedure for Filing an Appeal:

  1. Form 35: An appeal under Section 246A is typically filed using Form 35 (for taxpayers in India).
  2. Filing with the Commissioner (Appeals): The appeal should be filed with the Commissioner of Income Tax (Appeals).
  3. Accompanied by Relevant Documents: The taxpayer must provide all the necessary supporting documents, such as a copy of the order being appealed, proof of payment of taxes, and any other relevant information.
  4. Fees: There may be a fee to file an appeal under Section 246A depending on the quantum of disputed tax or penalty.

Key Features of the Appeal Process:

  • The Commissioner (Appeals) will examine the appeal and pass an order after hearing both the taxpayer and the tax authority.
  • The Commissioner can confirm, cancel, or modify the order passed by the tax authorities.
  • If a taxpayer is dissatisfied with the Commissioner’s order, they can further appeal to the Income Tax Appellate Tribunal (ITAT).

Important Points:

  • The appeal is generally heard by the Commissioner (Appeals) who has the authority to either confirm or modify the decision of the lower authorities.
  • If you disagree with the decision of the Commissioner (Appeals), you can appeal to the Income Tax Appellate Tribunal (ITAT).
  • The appellate process provides taxpayers with an opportunity to rectify mistakes or challenge orders that they feel are unjust.

Would you like assistance on any specific aspect of the appeal process under Section 246A?

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