Assessment proceeding query

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SOUMYA I SHETTY (Querist)
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21 January 2014 I have not filed an appeal against an assessment order of 2009-10 (disallowance of unabsorbed depreciation ). But i have filed an appeal against the penalty proceeding of 2009-10 which was initiated for concealment of facts. Later the penalty was waived as there was no concealment of facts. In 2010-11 i came through some case laws where i found that unabsorbed depreciation which was unallowed in 2009-10 is allowed in some case laws. So i have considered the balance unabsorbed depreciation of 2009-10 while computing income of 2010-11 and 2011-12 (ignoring disallowance of 2009-10). Again i have recieved order u/s 143(3). Now i have filed appeal against this order of 2010-11 and 2011-12.
My question is since i have not filed any appeal against the earlier assesment order of 2009-10. Does that mean that i have accepted the disallowance and i cannot file appeal against the order of 2010-11 and 2011-12.

Nikhil Kaushik

Nikhil Kaushik (Expert)
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21 January 2014 It does mean that u accepted the disallowancr for 2009-10. But that doesnt curtail your rights to challenge aubsequent orders.

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SOUMYA I SHETTY

SOUMYA I SHETTY (Querist)
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21 January 2014 Is it written anywhere that if appeal is not filed against an order on time then assessee has accepted all the points mentioned in order.

Nikhil Kaushik

Nikhil Kaushik (Expert)
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22 January 2014 Dear Soumya,

Is it not obvious!! it is simply logical that if you dont appeal or object, you accept right..that is why time-limits are given within which you need to appeal against the order...

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SOUMYA I SHETTY

SOUMYA I SHETTY (Querist)
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23 January 2014 If i accept the disallowance then how can i appeal against it in later years as the same amount which is disallowed in 2009-10 has been carried forward to 2010-11

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