Appeal time limit
This query is : Resolved
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.
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).
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