grounds of appeal

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Querist : Anonymous

Querist : Anonymous (Querist)

08 August 2010 we are going to appeal to ITAT. Can anyone provide me draft grounds of appeal.?

CA Sanat Pyne

CA Sanat Pyne (Expert)

08 August 2010 A specimen draft of grounds of appeal is as under:
"On the facts and in the circumstances of the case and in law the Assessing Officer (or ‘ the Commissioner of Income–tax (Appeals)’ where an appeal is filed before the Tribunal against the order of Commissioner (Appeals)) erred in …….without appreciating …………".
A prayer should be made for deletion or addition/disallowance after taking relevant ground as under :
"The Appellant prays that the addition/ disallowance of Rs. _________ made in respect of/out of ……………. be deleted."
And at the end the Appellant should crave leave for variation or withdrawal of grounds of appeal as under:
"The Appellant craves leave to add, amend , alter vary and / or withdraw any or all the above grounds of Appeal."

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)

08 August 2010 Can an appellant have the right to "withdraw" a grounds of appeal. To my understanding, the appellant have two options viz.,
1) Do not argue on that particular ground.
2) If the respondent takes up the ground, the appellant can seek the argument as the "ground is not being pressed".

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