Time Limit, Form, Fees & Timelines for Filing an Appeal

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Time Limit, Form, Fees & Timelines for Filing an Appeal

When it comes to dealing with various processes and procedures, understanding the time limits, forms, and fees involved is crucial. Whether you’re applying for a visa, filing a legal case, or submitting an application, having a clear understanding of these factors can save you time, money, and unnecessary stress.

1. Appeal to Commissioner (Appeals)
Time limit: Within 30 days of the assessment order or appealable order served upon the assessee  
Form No.: Form 35 for Income-tax & Form No. E for Wealth-tax  
Fee:

 

 

 

 

 

 The memorandum of appeal shall be accompanied by a fee as under:  
(a) Where assessed income is upto Rs. 1,00,000 Rs. 250
(b) Where assessed income exceeds Rs. 1,00,000 but does not exceed Rs. 2,00,000 Rs. 500
(c) Where assessed income exceeds Rs. 2,00,000 Rs. 1,000
(d) Matter which does not have nexus with the returned income Rs. 250
(e) Appeals under other direct taxes Rs. 250

2. Appeal to Appellate Tribunal
Time limit for filing appeal: Within 60 days of the appealable order served upon the assessee/CIT  
For filing Memorandum of Cross objection: Within 30 days of the receipt of the intimation that the appeal has been filed  
Form No. For filing appeal: Form 36 for Income-tax & Form No. F for Wealth-tax  
Form No. For filing Memorandum of Cross objection: Form 36A for Income-tax & Form No. G for Wealth-tax  
Fee for filing appeals:

 

 

 

 

 

 

 (a) where the total income of the assessee as computed appeals by the Assessing Officer is one lakh or less Rs. 500
(b) where the total income of the assessee as computed by the Assessing Officer is more than one lakh but does not exceed Rs. 2,00,000 Rs. 1,500
(c) where it exceeds Rs. 2,00,000 1% of the assessed income (subject to a maximum of Rs. 10,000)
(d) Where the subject matter of the appeal relates to any matter other than specified in clauses (a), (b) and (c) above 500
(e) Appeals under other direct taxes 1,000
(f) Miscellaneous applications u/s 254(2) 50
(g) Stay petitions 500

3. Appeal to High Court
Time limit: 120 days from the day on which the order appealed against is received by the assessee or CIT.  
Fee: As per the provisions of Code of Civil Procedure, 1908  
     
     

 

Timelines for Filing Appeal to High Court

SI.No. Stages No. of days Total Time
1 Receipt of ITAT order in the office of CIT 0 day 0 day
2 Entry in relevant register in the office of CIT & linking with old appeal folder of the case from where appeal to ITAT was authorised 1 day 1 day
3 Sending the order to Assessing Officer for necessary action along with a copy to Range head 2 days 3 days
4 Submission of scrutiny report in prescribed proforma by Assessing Officer to Range head after giving appeal effect*. 30 days 33 days
5 Submission of scrutiny Report by Range head to CIT 15 days 48 days
6 Decision making by the CIT including consultation with the Standing counsel, if needed & submission to CCIT 20 days 68 days
7 Decision of the CCIT on recommendations of CIT 7 days 75 days
8 Sending appeal folder to the standing counsel for drafting appeal memo by CIT 2 days 77 days
9 Drafting of Appeal memorandum by the counsel 20 days 97 days
10 Obtaining Appeal Memorandum from Counsel, Vetting, preparation of sets with annexures in the o/o CIT and sending to the standing counsel for filing l5days 112 days
11 Actual filing in the HC registry 3 days 115 days
12 Intimation of Diary/ Lodging No to the 0/0 CIT/ CIT(J) / HC cell 3 days 118 days
See also  Circular No. 07/2024 (Extension of the Due Date for Filing of Form No. 10A/10AB)- A Detailed Analysis

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