MALAD GOREGAON CPES OF WIRC OF ICAIMALAD GOREGAON CPES OF WIRC OF ICAIAppellate Proceedings at CIT(A) and Tribunal, Revisions, Appellate Proceedings at CIT(A) and Tribunal, Revisions, Rectifications On 11 12 2011Rectifications On 11 12 2011Speaker : CA. TARUN GHIASpeaker : CA. TARUN GHIAtarunghiaca@yahoo.co.in 9821345687 9821345687

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I. APPEAL BEFORE CIT(A) : I. APPEAL BEFORE CIT(A) :

i. Right to appeal is a statutory right i. Right to appeal is a statutory right

ii. Appealable Orders before Commissioner ii. Appealable Orders before Commissioner (Appeals)(Appeals)

iii. Subject to conditions and restrictions iii. Subject to conditions and restrictions

iv. Fees for appeal at CIT(A) :iv. Fees for appeal at CIT(A) :

Assessed income upto Rs. 1,00,000 : Rs. 250Assessed income upto Rs. 1,00,000 : Rs. 250

Assessed income between Rs. 1,00,001 and Rs. Assessed income between Rs. 1,00,001 and Rs. 2,00,000 : Rs. 5002,00,000 : Rs. 500

Assessed income above Rs. 2,00,000 : Rs. 1000Assessed income above Rs. 2,00,000 : Rs. 1000

Any other case Rs. 250Any other case Rs. 250

v. Time limit for filing appeal v. Time limit for filing appeal

vi. Condonation of delay in filing appeal vi. Condonation of delay in filing appeal

vii. Payment of tax a pre-condition vii. Payment of tax a pre-condition

viii. Prescribed Form : Signature and verification viii. Prescribed Form : Signature and verification

ix. Drafting Statement of facts and Grounds of ix. Drafting Statement of facts and Grounds of appealappeal

x. Written Submissions x. Written Submissions

xi. Filing of appeal in person or through post xi. Filing of appeal in person or through post

xii. Notice of hearing xii. Notice of hearing

xiii. Right to be heard in person or through xiii. Right to be heard in person or through AR AR

xiv. Powers of CIT(A) co-extensive with those xiv. Powers of CIT(A) co-extensive with those of AO of AO

xv. Enhancement in assessed income xv. Enhancement in assessed income

xvi. Speaking order xvi. Speaking order

xvii. Law of precedents xvii. Law of precedents

xviii. Remand Report xviii. Remand Report

xix. Annulment vis a vis setting aside xix. Annulment vis a vis setting aside

xx. Additional Groundsxx. Additional Grounds

xxi. Additional Evidence xxi. Additional Evidence

(a) Where AO had refused to admit evidence (a) Where AO had refused to admit evidence

(b) Appellant was prevented by sufficient cause (b) Appellant was prevented by sufficient cause from producing evidence as called upon by AOfrom producing evidence as called upon by AO

(c) Appellant was prevented by sufficient cause (c) Appellant was prevented by sufficient cause from producing evidence relevant to any from producing evidence relevant to any ground of appealground of appeal

(d) Insufficient opportunity to the appellant to (d) Insufficient opportunity to the appellant to adduce evidence before AOadduce evidence before AO

xxii. Reasonable opportunity to AO xxii. Reasonable opportunity to AO

xxiii. Time limit for deciding appealxxiii. Time limit for deciding appeal

II. APPEAL AT TRIBUNAL : II. APPEAL AT TRIBUNAL :

i. Who may file appeal i. Who may file appeal

ii. Time limit for filing appeal ii. Time limit for filing appeal

iii. Procedure for filing appealsiii. Procedure for filing appeals

iv. Date of presentation of appealsiv. Date of presentation of appeals

v. Contents of memorandum of appealv. Contents of memorandum of appeal

vi. What to accompany memorandum of appealvi. What to accompany memorandum of appeal

vii. Filing of affidavits vii. Filing of affidavits

viii. Cross-objections viii. Cross-objections

ix. Additional Grounds in appeal ix. Additional Grounds in appeal

x. Rejection or amendment of memorandum of x. Rejection or amendment of memorandum of appealappeal

xi. Preparation of paper book xi. Preparation of paper book

xii. Appeal Fees : xii. Appeal Fees :

Assessed income upto Rs.1 lac : Rs.500/-Assessed income upto Rs.1 lac : Rs.500/-

Assessed income above Rs.1 lac but upto Assessed income above Rs.1 lac but upto Rs.2 lacs : Rs.1500/-Rs.2 lacs : Rs.1500/-

Assessed income above Rs. 2 lacs : 1% of Assessed income above Rs. 2 lacs : 1% of assessed income but Max. Rs.10,000/-.assessed income but Max. Rs.10,000/-.

Other cases : Rs.500/-Other cases : Rs.500/-

xiii. Hearing of appeal xiii. Hearing of appeal

xiv. Additional Evidence xiv. Additional Evidence

xv. Stay Application xv. Stay Application

xvi. Hearing of appeal ex parte xvi. Hearing of appeal ex parte

xvii. Continuation of proceedings after the death xvii. Continuation of proceedings after the death or adjudication of a party to the appealor adjudication of a party to the appeal

xviii. Remand of the case by the Tribunalxviii. Remand of the case by the Tribunal

xix. Orders of Appellate Tribunalxix. Orders of Appellate Tribunal

xx. No Power to pronounce upon validity of the xx. No Power to pronounce upon validity of the Act Act

xxi. Time limit for deciding appeal xxi. Time limit for deciding appeal

xxii. Award of costsxxii. Award of costs

xxiii. Rectification of an order xxiii. Rectification of an order

xxiv. Statement of case to the High Court xxiv. Statement of case to the High Court

xxv. Language at the Tribunalxxv. Language at the Tribunal

xxvi. Dress Codexxvi. Dress Code

III. REVISIONS III. REVISIONS

(A) U/S. 263 ORDER PASSED BY AO(A) U/S. 263 ORDER PASSED BY AO

i. Time limit for revisioni. Time limit for revision

ii. Erroneous and prejudicial to the interests of the ii. Erroneous and prejudicial to the interests of the revenue revenue

iii. Calling for and examination of record of any iii. Calling for and examination of record of any proceedingsproceedings

iv. Connotation of the term “recordiv. Connotation of the term “record””

v. Revision of a possible view of the AOv. Revision of a possible view of the AO

vi. Revision pursuant to subsequent High Court vi. Revision pursuant to subsequent High Court decision decision

vii. Revision of an Order based on operative High vii. Revision of an Order based on operative High Court decisionCourt decision

viii. Doctrine of mergerviii. Doctrine of merger

(B) REVISION OF ORDERS U/S.264(B) REVISION OF ORDERS U/S.264

i. Passed by a subordinate authorityi. Passed by a subordinate authority

ii. Revision suo motu or upon an application by the ii. Revision suo motu or upon an application by the assesseeassessee

iii. Order cannot be prejudicial to the assesseeiii. Order cannot be prejudicial to the assessee

iv. Fees for revision iv. Fees for revision

v. Revision based on suggestion by audit partyv. Revision based on suggestion by audit party

vi. Revision after rectificationvi. Revision after rectification

vii. Revision after re-assessmentvii. Revision after re-assessment

viii. Revision when returned income is assessed viii. Revision when returned income is assessed incomeincome

ix. Revision in an assessment due to assessee’s ix. Revision in an assessment due to assessee’s mistakemistake

x. Deduction not claimed by assessee x. Deduction not claimed by assessee

xi. Pending appeal xi. Pending appeal

xii. Order subject of an appealxii. Order subject of an appeal

xiii. Writ Jurisdictionxiii. Writ Jurisdiction

IV. RECTIFICATION OF MISTAKEIV. RECTIFICATION OF MISTAKE

i. Rectification of any Order under the Acti. Rectification of any Order under the Act

ii. Rectification of appeal or revisionii. Rectification of appeal or revision

iii. Rectification of intimation u/s. 143(1)iii. Rectification of intimation u/s. 143(1)

iv. Mistake apparent from recordiv. Mistake apparent from record

v. Rectification Suo motuv. Rectification Suo motu

vi. Rectification upon an application by parties

vii. Opportunity of being heardvii. Opportunity of being heard

viii. Time limits for rectificationviii. Time limits for rectification

ix. Law subsequently interpreted by Supreme Courtix. Law subsequently interpreted by Supreme Court

x. Rectification vs. Reviewx. Rectification vs. Review

xi. Omission to consider operative jurisdictional xi. Omission to consider operative jurisdictional High Court or Supreme Court decisionHigh Court or Supreme Court decision

xii. Omission to deal with important contentionxii. Omission to deal with important contentionxiii. Rectification of Order rejecting application for xiii. Rectification of Order rejecting application for verificationverification

THANK YOU : CA. THANK YOU : CA. Tarun GhiaTarun Ghia

ghiatarun@rediffmail.comghiatarun@rediffmail.comtarunghiadirtaxes-subscribe@yahoogroups.co.in9821345687