Income tax - appeal - is itpossible to file an appeal

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N GANESHAN.

CA FINAL STUDENT - PRACTITIONER

921 Points Joined September 2007

Dear Friends

Pl go thor' the few lines ..

Asst Year 2009-10 date of asst oreder recd by assessee:27.10.2011

Asst Completed u/s 143[3] afterdue notice issued u/s143[2]

Additions made during asst proceedings to the tune of 20,00,000/- and assessee /his Auditor signed on the case sheet with no protest and as such it an agreed addition

No appeal is filed. Now assessee wants to file appeal with CIT [A] As now he finds tax on additon is more to his status.

Can I file an appeal with cit [a]

pl come with suitable answer and any case law reference please

Thanks in advance

Thanking you

Replies (5)

Dipjyoti Majumdar

CA in service & CS. dipmaj@

3489 Points Joined June 2011

Appeal under section 246A is to be filed within 30 days pursuant to section 249(2). The date has long gone by.

Also, you have lost the time period under section 264 -- 1 year from date of order where orders can be revised by CIT.

Regards,

You can file appeal to CIT (A) . There is provision (Sec 249) in act for applying for condonation for delay in filing appeal . Prepare your condonation request setting forth reason for delay clearly . In this CIT has to admit the appeal.

N GANESHAN.

CA FINAL STUDENT - PRACTITIONER

921 Points Joined September 2007

Thanks Mr cheeta for your input your comment says CIT [A] has to CONDONE the delay.. You may please be elaborate on this point.

with respects

bsnganeshancafinal @ yahoo.co.in

CA Neil Ganatra

Partner - Gautam Joshi & Co.

871 Points Joined February 2009

Application for Condonation for delay in filing the appeal can be made u/s 249(3). However there has to be some sufficient cause with the assessee for not being able to file the appeal. If commissioner is satisfied with the cause, he may condone the delay. It is not necessary that he will condone for sure.