banner_ad

Order u/s. 144

This query is : Resolved 

11 May 2009 AO passed an order u/s. 144 by making addition, can we go for CIT (Appeal) ? who can make an appeal and who can be appointed to attend appeal before CIT. but AO passed order in DEC'08. we have not made appeal yet. what is the consequences ? how much appeal fees to pay ? can we appoint cunsultant to attend appeal or CA ? AO has issued notice for penalty proceeding too. pl guide

12 May 2009 The answer to your question is as following –
Any order passed by an Income tax authority u/s 116 is an appealable order. Assessing officer is an authority within that meaning, so you can file and appeal before CIT(A).
The time limit for filing the appeal before CITA(A) is 30 days from the end the date of on which the order of the AO is received. So now in your case the appeal is time barred. However you can file an appeal before CIT(A) along with an application for condonation of delay in filing of an appeal. The reason shown for condonation of delay should eb reasonable and acceptable to CIT(A).
The fees payable is Maximum rs 1000. It is 250 and 500 also based upon the income of the assessee.
You can appoint any chartered accountant and or a tax consultant for appearing before CITA(A).
Unless you have filed an appeal you can not apply for stay of penalty proceedings. File an appeal before CIT(A) with condonation of delay application and now and also file stay application with AO stay and also mention the merit of your case.
In case of further clarification, please let me know.


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


CCI Pro
CAclubindia's WhatsApp Groups Link


Similar Resolved Queries


loading


Unanswered Queries



CCI Pro
Meet our CAclubindia PRO Members

Follow us
add to google news



Answer Query



Company
Featured 14 April 2026
GST CONSULTANT

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 13 April 2026
GST CONSULTANCY

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured ARTICLESHIP 19 March 2026
Article Assistant

Gupta Sachdeva & Co. Chartered Accountants

New Delhi

CA Final

View Details
Company
Featured 29 April 2026
Manager- Finance and Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details
Company
Featured 28 March 2026
CA Final

Ashok Amol & Associates

New Delhi

CA Final

View Details
Company
Featured 28 March 2026
Accountant

Ashok Amol & Associates

New Delhi

B.Com

View Details