Appeal time limit

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This discussion clarifies the 30-day time limit for filing an income tax appeal. The 30-day period begins from the date of service of the demand notice or intimation order. For an order dated 11th May, the appeal must be filed by 9th June, inclusive of the start date. Genuine delays can be condoned by the CIT(A) with a proper application and evidence.

Som Somasundaram

Som Somasundaram (Querist)

08 June 2023 grossly incorrect assessment order under income tax act ignoring submissions and evidence dated 11 th may. Which is the last date for filing appeal- 9th June or 10th June?

Dhirajlal Rambhia

Dhirajlal Rambhia

(Expert)

08 June 2023 As per Section 249(2) of the Act, appeal should be presented within 30 days of the following date:

Where the appeal relates to any assessment or penalty, the date of service of notice of demand relating to the assessment or penalty order.

In any other case, the date on which intimation of the order sought to be appealed against is served.

Exceptions: The delay in filing the appeal may be condoned by the CIT(A) in certain genuine cases, if the appellant submits an application for condonation of delay, citing out reasons for the same along with corroborative evidence and an affidavit signed by the appellant confirming the condonation.

Som Somasundaram

Som Somasundaram (Querist)

09 June 2023 Thank you. Gievn that we got notice on 11 th may, I am not sure if it includes 11th may so ast date is 9 the june or 10th june. When does 30 day time limit expire?

Dhirajlal Rambhia

Dhirajlal Rambhia

(Expert)

09 June 2023 30 days will expire on 9 th june, 2023 (inclusive).

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