Appeal

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manoj mahimkar (Querist)
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26 December 2009 Dear Sir

An ITO passed an order u/s 143(3) of the I.T. act 1961, disallowing amount u/s 40(a)(ia) to the tune of Rs. 1,22,0000/-. The total demand raised in the notice of demand u/s156 is rs. 55,00,000/-.
Clause 9 of the said Notice of Demand states that the appeal against the same can be made to ITAT within 60 days in form 36.
It has not specified anything regarding the appeal to CIT (A) in form 35 which is specified in clause 8 of the said notice of demand.
I am confused as to where to appeal. Normally appeal against the order of ITO is required to be made to CIT (A). However in the above said notice it directs to file appeal to ITAT. Is ITO right? What is remedy here?

Can one approach to ITAT directly without approaching to CIT (A)?

Barun Kumar Ghosh

Barun Kumar Ghosh (Expert)
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26 December 2009 Appeal is to be filed to the CIT(A) only. It appears that the ITO has committed an error.

Heera Nahariya

Heera Nahariya (Expert)
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26 December 2009 agree with expert
a proper channel is there in case of appeals.
first appeal - CIT (A)
then - ITAT
then - High Court
then - Supreme Court

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