Sample of Drafting appeal to CIT(A)

Dear Deepak Gaba,

In 'Statement of Facts' You will mention the Facts AS IT IS -

Like "THE ASSESSEE (PAN NO.xxxxxxxxxx) HAS TAKEN UNSECURED LOAN BEARING INTEREST xx% per annum(  or interest free) AMOUNTING TO Rs. xxxxxx on xxxxx FROM Mr. X (pan no. XXXXX), REDISENT OF xxxx, FOR THE PURPOSES OF HIS BUSINESS..Assessee has also complied with the provisions of Sec 269 SS..

Grounds of appeal:-

Learned AO has acted arbitarily in adding the above mentioned Loan to the total Income of the assessee for the assessment year xxxxxx while passing assessment order u/s xxxx

 

Here is attached,

sample format of grounds of appeal and statement of fact  and form 35  with example 

 

i hope it will be help full to you

THANKS A LOT

 

Dear Manoj, The grounds of Appeal as drafted by you are not in proper format. The grounds and the wording of appeal are to be drafted apprpopriately. You may refer to 'A Guide to Appeals under Income Tax Act 1961' by CA Kirit Sanghavi ( Publisher CCH)

 

Originally posted by : Dr. Krishna Prabhakar
	Dear Manoj, The grounds of Appeal as drafted by you are not in proper format. The grounds and the wording of appeal are to be drafted apprpopriately. You may refer to 'A Guide to Appeals under Income Tax Act 1961' by CA Kirit Sanghavi ( Publisher CCH)

 

Dear Mr Karunakar Rao, Can I request you to pls attach a sample appeal draft from your side? many thanks

 

Ramadurai C FCA

M No 27220

I want to file form 35 appeal online for waiver of late filing fee.

Sir, Coul you please give me the points to make in grounds of appeal.

i made  statement of facts as below.pls adise me.

The appellant is Branch office Nof a psu
 and the appeal is presented by  Manager.The appeal is filed against charging of late filing fee U/S 234-E
of Income Tax Act 1961amounting Rs 43400
for the FY 2012-13.The work was outsourced
and entrusted with TIN-FC. But they have not filed the Return in time which came to our notice very late and we started correction process.

 

The Form 35 has to be filled up.

 

thanks a lot 

Dears.. we have FY-2012-13 (Q-4) 234/E Late filling levy 42,200/- how to solve this problem please attached sample draft sheet..

please give a statement of facts regarding Sales turnover mismatch, Sundry Creditors and Cash deposits.the learned assessing officer added Rs.58,86,500/- to the income declared and raised a demand of Rs.24,29,920

Hi,

“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.”

“The Appellant prays that the penalty levied 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.”

thanks a lot.. ur sample drafting was very helpful for me..

a joint bank account naming A & B has been selected for scrutiny for both A & B, assessee B filed an application with ITO that he is only joint holder no relation with that account credited hence please drop the case, asseesee A is a senior citizen female does not have PAN card, due to non availability of Aadhar card PAN card is not made, return not filed by the assessee A, case was completed u/s 144 by the ITO of assessee "A" on NON PAN, ITO of assessee B do not satisfied with contention of assessee B hence he also complete the case under section 144, appeal is to filed in both the case, please send sample format for appeal when case complete under section 144