Appeal format.depttl. appeals

APPEAL BEFORE THE LD. CIT(APPEALS)

DEPARTMENTAL APPEALS

By,Shankar Bose

Inspector of Income-taxMSTU, Puri

FORM NO. 35[ See rule 45 ]

Appeal to the Commissioner of Income-tax (Appeals)Designation of the Commissioner (Appeals)

No…………… of ……………

Name and address of the appellant

Assessing Officer/Valuation Officer passing the order appeal against

Assessment year in connection with which the appeal is preferred

Section and sub-section of the income-tax act, 1961, under which the Assessing Officer/Valuation Officer passed the order appealed against and the date of such order

Permanent Account Number

Where the appeal relates to any tax deducted under section 195(1), the date of payment of the tax

Section and clause of the Income-tax Act, 1961, under which the appeal is preferred

In any other case, the date of service of the intimation of the order appealed against

Where return has been filed by the appellant for the assessment year in connection with which the appeal is preferred, whether the tax due on the income returned has been paid in full ( if the answer is in affirmative, give details of date of payment and amount paid )

Where the appeal relates to any assessment or penalty, the date of service of the relevant notice of demand

Where no return has been filed by the appellant for the assessment year in connection with which the appeal is preferred, whether an amount equal to the amount of advance tax payable by his during the financial year immediately preceding such assessment year has been paid ( if the answer is in affirmative, give details of date of payment and amount paid )

Relief claimed in appeal

Whether an appeal in relation to any other assessment year is pending in the case of the appellant with any Commissioner (Appeals), give details as to the -

(a) Commissioner (Appeals) with whom the appeal is pending

(b) Assessment year in connection with which the appeal has been preferred

(d) Section and sub-section of the Act, under which the Assessing Officer passed the order appealed against and the date of such order

(c) Assessing Officer passing the order appealed against

Address to which notices may be sent to the appellant

____________________

Signed

( Appellant)

STATEMENT OF FACTS

GROUNDS OF APPEAL____________________

Signed

( Appellant)

Form of verification

I, ___________________, the appellant, do hereby declare that what is stated above is true to the best of my information and belief.

Place Signature

Date : Status of appellant

APPEAL BEFORE APPELLATE TRIBUNAL

SCRUTINY REPORT

1. Name of the assessee

2. No. of appeal before CIT(A) and the date of appellate order

3. Date of receipt of the appellate order by the Assessing Officer

4. Assessment Year

5. Extent of reduction of tax liability

6. Whether notice of hearing of appeal ( including notice of adjournment was receipt by the assessing officer

7. Whether additional materials, evidences or information or documents were admitted or entertained by the Appellate authority

8. If additional materials, evidences or information or documents were admitted or entertained, the Assessing Officer’s comments on their admission by the appellate authority including particulars or opportunity given to the Assessing Officer to lead arguments or evidence in rebuttal

( Assessing Officer )

( Joint CIT )

9. Points allowed in appeal by the appellate authority to be mentioned serially and briefly

10. Assessing Officers Comments with reference to each points specified in item 9

11. Joint Commissioner of Income-tax’s comments

SCRUTINY REPORT

1. Name of the assessee

2. No. of appeal before CIT(A) and the date of appellate order

3. Date of receipt of the appellate order by the Assessing Officer

4. Assessment Year

5. Extent of reduction of tax liability

6. Whether notice of hearing of appeal ( including notice of adjournment was receipt by the assessing officer

7. Whether additional materials, evidences or information or documents were admitted or entertained by the Appellate authority

8. If additional materials, evidences or information or documents were admitted or entertained, the Assessing Officer’s comments on their admission by the appellate authority including particulars or opportunity given to the Assessing Officer to lead arguments or evidence in rebuttal

Not applicable

No

No

Rs. 16,60,175/-

2004-05

23/04/2007

Tez-39/06-07 Dt. 26/03/2007

T & I Engineers (P) Ltd





( Joint CIT )

As per separate sheet

The Ld. CIT(A) has directed to allow deduction u/s 80IC claimed by the assessee as against disallowance made by the Assessing Officer

10.ASSESSING OFFICER’S COMMENTS :

In this case the assessee filed its return of income on 27/10/2007 together with Audit Report u/s 44AB and Form No. 29B. In his return of Income, the assessee claimed a deduction of Rs. 44,47,396/- u/s 80IC of the I.T. Act, 1961, but audit report in Form 10CCB as required u/s 80-IA(7) read with section 80-IC(7) was not accompanied along with the return of income. The audit report in Form 10CCB was filed only on 21/08/2006. Accordingly, the A.O. refused to give cognizance of the audit report filed after a long period of filling return and entire amount of deduction claimed u/s 80-IC of the I.T. Act was disallowed.

The Ld. CIT(A) observed that the requirement that audit report should be filed along with the return as prescribed u/s 80-IC(7) read with section 80-IA(7) is not a mandatory condition but only a directory. An audit report filed after submission of return but before framing of assessment would thus constitute sufficient compliance to the requirements of the section and directed to allow deduction u/s 80-IC.

The Ld. CIT(A) appears to be not correct in allowing the deduction since the sub section 7 of section 80-IA clearly says that “ the deduction under sub-section 1 from profit and gains derived from an undertaking shall not be admissible unless the accounts of the undertaking for the previous year relevant to the assessment year for which the deduction is claimed have been audited …………….. And the assessee furnishes, along with his return of income, the report of such audit in the prescribed form duly signed and verified by such accountant.”

From the above it is apparent that all assessee claiming deduction u/s 80-IC(1), furnishing of audit report in Form No.10ccB along with return of income is mandatory.

In view of the above, second appeal is recommended.





( Joint CIT )


The Ld. CIT(A) has directed to allow deduction u/s 80IC claimed by the assessee as against disallowance made by the Assessing Officer

FORM NO. 36[ See rule 47(1) ]

Form of appeal to the Appellate TribunalIn the Income-tax Appellate tribunal ………………………………………………….

Appeal No…………… of ……………………………….. Versus ……………………

APPELLANT RESPONDENT

1. The State in which the assessment was made

3. Assessment year in connection with which the appeal is preferred

2. Section under which the order appealed against was passed

3A. Total income declared by the assessee for the assessment year referred to in item 3

3B. Total income as computed by the Assessing Officer for the assessment year referred to in item 3

4. The Assessing Officer passing the original order

5. Section of the Income-tax Act, 1961, under which Assessing Officer passed the order

7. The Deputy Commissioner or the Deputy Director in respect of orders passed before the 1st day of October, 1998, or the Joint Commissioner or the Joint Director passing the order under section 154/272A/274(2)

6. The Deputy Commissioner (Appeals) in respect of orders passed before the 1st day of October, 1998/ Commissioner (Appeals) passing the order under section 154/250/271/271A/272A

8. The Chief Commissioner or Director General or Director or Commissioner, passing the order under section 154(2)/250/263/271/271A/272A

9. Date of communication of the order appealed against

10. Address to which notices may be sent to the appellant

11. Address to which notices may be sent to the respondent

12. Relief claimed in appeal

GROUNDS OF APPEAL

1.

2.

3.

4.

…................................. ……………………….

Signed Signed

( Authorised representative, if any ) ( Appellant )

Verification


Verified today the …………………… day of …………….

…………….

Signed

Notes :

1. The memorandum of appeal must be in triplicate and should be accompanied by two copies (at least one of which should be a certified copy) of the order appealed against, two copies of the relevant order of the Assessing Officer, two copies of the grounds of appeal before the first appellate authority, two copies of statement of facts, if any, filed before the said appellate authority, and also –

(a) In the case of an appeal against an order levying penalty, two copies of the relevant assessment order,

(b) In the case of an appeal against an order under section 143(3) read with section 144A, two copies of the direction of the Joint Commissioner under section 144A,

(c) In the case of an appeal against an order under section 143(3) read with section 144B, two copies of the draft assessment order and two copies of the directions of the Joint Commissioner under section 144A,

(d) In the case of an appeal against an order under section 143 read with section 147, two copies of the original assessment order, if any.

ACTION POINTS

1. Notes printed below the form are self explanatory and are required to be followed while preparing an appeal to the tribunal

2. Every appeal to the Tribunal is to be filed within 60days of the date of communication of the order to the assessee or the CCIT/CIT, as the case may be.

3. Jurisdiction of the Tribunal to which appeal may be filed is determined by an order under rule 4 of the Income-tax ( appellate Tribunal ) Act, 1963.

4. Normally the appeal is required to be presented to the Asstt. Registrar or, in his absence from office, to the Supeintendent/ Asstt Supeintendent/ Seniormost Head Clerk in the office during the office hours.

5. Where an appeal or application or cross-objection is filed which is connected with an appeal or application or cross-objection relating to the same party filed earlier, reference hereto should be made in the later appeal or application or cross-objection to facilitate their linking in the office of the Tribunal.

6. If an appeal or application or cross-objection is barred by time, an application for condonation of the delay supported by an affidavit and other documentary evidence for delay, should be made well in advance of the hearing.

FORM NO. 36[ See rule 47(1) ]

Form of appeal to the Appellate TribunalIn the Income-tax Appellate tribunal ………………………………………………….

Appeal No…………… of ……………………………….. Versus ……………………

APPELLANT RESPONDENT

1. The State in which the assessment was made

2. Section under which the order appealed against was passed

3. Assessment year in connection with which the appeal is preferred

3A. Total income declared by the assessee for the assessment year referred to in item 3

3B. Total income as computed by the Assessing Officer for the assessment year referred to in item 3

4. The Assessing Officer passing the original order

Assam

U/s 250

Nil

2004-05

Rs. 45,98,560/-

ACIT, Cir-Tezpur

5. Section of the Income-tax Act, 1961, under which Assessing Officer passed the order

6. The Deputy Commissioner (Appeals) in respect of orders passed before the 1st day of October, 1998/ Commissioner (Appeals) passing the order under section 154/250/271/271A/272A

7. The Deputy Commissioner or the Deputy Director in respect of orders passed before the 1st day of October, 1998, or the Joint Commissioner or the Joint Director passing the order under section 154/272A/274(2)

8. The Chief Commissioner or Director General or Director or Commissioner, passing the order under section 154(2)/250/263/271/271A/272A

9. Date of communication of the order appealed against

10. Address to which notices may be sent to the appellant

11. Address to which notices may be sent to the respondent

12. Relief claimed in appeal

U/s 143(3)/115JB

CIT(A-1), Ghy

Not applicable

Not applicable

23/04/2007

ACIT, Cir-Tezpur, Aayakar Bhawan, Tez.

Kedarmal Smriti Bhawan, Jenkins Rd. Tez.As per grounds of appeal

GROUNDS OF APPEAL

1.

2.

3.

4.

…................................. ……………………….

Signed Signed



Grounds of appeal

1. The Ld. CIT(A) has erred in law by observing that the audit report required to furnish along with return if income as prescribed u/s 80-IC read with section 80-IA is not a mandatory condition but only a directory. He is not justified in allowing deduction u/s 80-IC.

GROUNDS OF APPEAL

1.

2.

3.

4.

…................................. ……………………….

Signed Signed


Verification


Verified today the …………………… day of …………….

…………….

Signed


APPEAL BEFORE

HON’BLE HIGH COURT

1. Appeal is preferred against the order of the ITAT

2. Appeal is be filed within 120 days from the receipt of the ITAT’s order

3. For filling appeal before Hon’ble High Court, tax effect should be more than Rs. 5 lakhs and there must be law point involved

4. CIT will decide whether appeallable or not ( before taking decision, CIT calls proforma report from the A.O. and comments from the Range JCIT)

5. If necessary, CIT may seek opinion of the Departmental Standing Counsel

6. Proposal for filling appeal before Hon’ble High Court is sent to the CCIT for his approval.

7. On receipt of CCIT’s approval, CIT prepares the following

appeal papers –(a) Fact of the case(b) Question of law(c) CIT’s comments(d) One authorisation letter authorising the A.O. to

represent the case(e) Wakalatnama authorising the standing counsel to

represent the case(f) Copy of Asstt. Order(g) Copy of CIT(A)’s order

(h) ITAT’s order in original8. The above papers along with wakalatnama is handed

over to the Departmental Standing Counsel and he files the appeal before the Hon’ble High Court.

APPEAL SCRUTINY REPORT1 Jt / Addl CIT Range : Range – II / Kolkata2 a) Appellate Range : C I T (A) – 8 ,

Kolkatab) No of appellate order & Date : 8 / 2006-07 / 39 , Dt. 27.03.07

3 Ward/Circle : ACIT Cir – 4 , Kolkata

4 Assessee’s name & Address : Sanjay Jaiswal5 PAN : AAACJ

5434 B 6 Status :

Individual7 Assessment year : 2004 - 05+

8 Accounting year : 2003 - 049 Sources of income with details of Business / Dealer in Iron Pipes

Business, profession, vocation, if any: & Sanitary Fittings10 Total income assessed : Rs. 47.94.060 11 Total demand raised : Rs. 20.03.69712 Reduced income as per appeal order : Rs. 40.91.13513 Revised demand as per appeal order : Rs. 16.95.16114 Reduction in demand : Rs. 3.08.53615 Whether tax has been fully paid : No16 Whether appeal effect has been given: Yes17 Whether necessary entries have been : Yes

made in R-IV in respect of item 15 above18 Give the Sl No in R-IV in respect : Arr. +

- 4 / 2005 - 06

of item No 1719 Grounds on which reduction is based : As per Appellate Order 20 ITO’s Remark : As per separate

sheet21 Information in respect of para-3 of CBDT’s instruction No 1979 dated 27.03.2000

Para-3, Adverse judgments relating to the following should be contested irrespective of revenue effect.i) Whether revenue audit objection in the case :has been accepted by the Department. Noii) Whether Board’s order, notification, instruction or : circular is the subject matter of an adverse order Noiii) Whether prosecution proceedings are contemplated :against the assessee.

Noiv) Whether the constitutional validity of the Act are :under challenge. No

( NAME OF AO )

ITO / AC / DC , Ward/Circle….

Name :P A N :

A.Y. :Date of Order :

Order u/s 251 / 143 (3)In pursuance of order of Ld. C.I.T.(A) – 8, Kolkata vide

Appeal Order no. ________ dt. ____ the order dt. _______ u/s 143(3) is revised as follows :-

Total Income as per Order u/s 143(3) dt. ________ : 47.94.060

Less : Relief given for 1. Rate of Gross Profit: 1.16.3872. Unexplained Cash Credit

: 5.41.538THANKS

Revised Total Income 40.91.135

Tax Liability

Appeal format.depttl. appeals

Documents

assessing officers comments

assessing officer7

assessing officer4

assessing officer10

date of appellate order

date of appellate order3

return of income

date of receipt