Appeal time limit


This query is : Resolved 

Quick Summary
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.

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?

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.

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?

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


You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now



Similar Resolved Queries


loading


Unanswered Queries



CCI Pro



Answer Query



Company
Featured 11 September 2026
Audit Executive

RBSM Corporate Advisors Private Limited

Pune

CA

View Details
Company
Featured 12 September 2026
Assistant Manager - Finance & Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details
Company
08 September 2026
Audit Executive

Thammana & Associates

Srikakulam

B.Com

View Details
Company
15 September 2026
Client-site CA associate

Aditya Muley and Co

Mumbai

CA

View Details
Company
ARTICLESHIP 07 September 2026
CA Articles

Kothari Jain Patil & Chartered Accountants

Pune

CA Inter

View Details
Company
ARTICLESHIP 24 August 2026
Article Assistant

M/s.S.G.Salecha & Co.

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 29 August 2026
Article Assistant

RRPM & ASSOCIATES LLP

Chennai

CA Inter

View Details
Company
19 September 2026
Finance Manager

Mugdha Art Studio

Hyderabad

CA

View Details