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# 6.CIT(Appeals) Procedure under Income Tax including Drafting and Filing Area

# 6.CIT(Appeals) Procedure under Income Tax including Drafting and Filing Area


Topic to be discussed

In this session, CA Rohit Kapoor has discussed the following points: -Understanding the Basis of Appeal before CIT -Compilation of Appeal Documents (Ground, Facts, Condonation, Stay of Demand, etc.) -The procedure of CIT(A) -Important Points to Be Kept in Mind at the Time of Compilation of CIT(A) and Further Submissions.

Questions asked during the session.

1. Sir, is Order under sec. 170 is an appealable order?
2. 20% is demanded even though applied for Appeal, whether that is to be paid?
3. Is it compulosry to pay tax or 20% of tax before filing Appeal?
4. Sometimes TDS is not adjusted by AO while raising demand so whether rectification is to be applied?
5. Challan wil be 280 even in case of TDS appeal?
6. Which assessment year should be considered while depositing challan?
7. Department has raised demand of late fee u/s 234E on basis of one Gujarat HC judgement, assessee has filed the reply with reference of other HC Judgements but department has not responded and issue recovery notices, Can assessee file CIT Appeal? Go through writ petition ?
8. After filing appeal online, do we need to submit detailed facts?
9. What is difference between grounds on law and ground on merit, please explain by example?
10. Should refer judgment be relied upon in ground of appeal?
11. Sir How to Find Relevant case Orders from HC and SC ?
12. Other HC judgmentrs will have no value or just less value as compared to parent HC ?
13. Only jurisdictional HC case law is considered or other jurisdictional HC case law can be considered ?
14. Sir, when we goes to file on e portal, we find there limited words option. sir, is there any option to file appeal in detail?
15. Accounts transfer was considered as cash transfer, it's a ground on merit?
16. If assessment is made u/s 144, shall all evidences be counted as additional evidences?
17. Can a claim of deduction be made before CIT(A) if not made before AO ?
18. What we do when all submitted documents not considered by AO and passed order?
19. If assessee not apply stay against notice of demand then what happned?
20. Application under Rule 46A will be filed alongwith appeal or can be filed later?
21. Sir, is there any time limit to file stay of demand before Assessing Officer?
22. Is it necessary to get all documents notarised to be filed ?
23. Can CIT(A) deny condonation application?
24. What is the time limit for condonation of delay?
25. Can we file writ petition against the non acceptance of condonation of delay application?
26. If person is not aware about notices and assessment under e-roceeding portal and came to know about later on, can this be a reason to condanation?
27. How to deal section 144 cases in appeal? Client was not able to provide the documents at the time of assessment but now has every proof?
28. If CIT(A) denies condonation of delay then is this ground acceptable for appeal to ITAT?
29. Can we also appeal for waiver of Pre-Deposit ?
30. If hard copy order is received late via post then whether same can be mentioned as condonation of delay?
31. Whether 20% payment is compulsory?
32. Can an assessee file a stay of demand for the 20% of disputed demand to avoid undue hardship?
33. Sir, we could not filed stay of demand within 30 days before AO and AO is not pressuring us. What we have remedy now for filing of stay application?
34.. Whether stay of demand can be filled online?
35. Date of service of notice would be which date ? It's date when we receive order through post office or the date on which we receive it over mail?
36. If assessee has filed return under section 139 and also in response to notice u/s 148/142 then details of which ITR is to be given here?
37. While filing the form 35, if we enter the section wrong under which appeal is preferred. will it be a valid form or it will be rejected by CIT (A)?
38. How much is the appeal fee ?
39. Sir now a days orders are served on mail. So what'should be the date of service of order whether date on which order was uploaded or the date on which I check my E-mail?
40. 30 days for filling of appeal is counted from which date & whether national holiday is considered?
41. Why order of interest levy is not appellable?
42. Can we take additional ground during appeal?
43. Can cit appeal take any issue not covered in show cause notice u/s 263 by pcit?
44. I filed appeal of penalty as quantum appeal but details and documents filed correct what is the remedy whether the appeal will be accepted or rejected?
45. Sir, we could not filed demand stay application before AO with in 30 days due to lockdown. can we submitit before AO after the end of lockdown?
46. Whether date of receipt & date of filing of appeal will be counted in 30 days?
47. How will i knw appeal is accepted?
48. Is it compulsory to file manual appeal?
49. Till when 1st hearing of appeal be set?
50. Once appeal rejected, can we file fresh appeal again if time for appeal is available?


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