Income Tax Appeals

First Appeal to Commissioner (Appeals)
Any judgment passed or order sent to the assessee by the Assessing Officer or AO can be objected, if the assessee does not get satisfied with the Assessing Officers decision. In this case, an appeal will be filed against the Assessing officers judgment by the assessee and send that appeal to the Commissioner (Appeals). Processing fee to file an appeal before the Commissioner (Appeals) is according to the following criteria:
Assessed Total Income (In Rs.)Processing Fee
Less Than or Equal to Rs. 1 LakhRs. 250
Over Rs. 1 Lakh But Less Than Rs. 2 LakhRs. 500
Over Rs. 2 LakhRs. 1,000
Appeals Involving Any Other MatterRs. 500

After an assessee get receipt of the AOs order, then he or she should file the appeal within 30 days. If the assessee does not file the appeal on time, it may not be accepted. But, in genuine cases, the delay can be excused by the Commissioner (Appeals). The assessee needs to use Form 35 for filing appeal. The Form must be duly signed by the assessee. The Memorandum of appeal must include the reason and statement of facts due to which assessee is filing the appeal.
Assessee has to pay his or her due taxes at the time of filing the appeal, if he or she do not pay due taxes while filing appeal, then the assessees appeal will not be heard. After hearing both the Assessing Officer and the Appelant, the Commisioner (Appeals) will write a reasoned order and decide the appeal within 1 year from the end of financial year in which the assessee files the appeal.
Second Appeal to Appellate Tribunal
If the assessee or the Assessing Officer is not satisfied with the decision of the Commissioner and the order passed by him, then assessee or the AO can further file the appeal to the Appellate Tribunal. The assessee must use the Form 36 to file the appeal. Processing fee to file an appeal before the Appellate Tribunal is according to the following criteria:
Assessed Total Income (In Rs.)Processing Fee
Less than or Equal to Rs. 1 LakhRs. 500
Over Rs. 1 Lakh But Less Than Rs. 2 LakhRs. 1500
Over Rs. 2 Lakh1% of the assessed income, subject to a maximum of Rs. 10,000
Appeals Involving Any Other MatterRs. 500

After getting receipt of the Commissioner (Appeals), an appelant should file the appeal within 60 days. The Memorandum of appeal must include the reason and statement of facts due to which assessee or AO is filing the appeal. The assesse can file the appeal within 30 days from the date of the receipt of appeals notice. The assesse must use the Form 36A to file appeal to Appellate Tribunal. The Appellate Tribunal will take an appropriate decision regarding the appeal within four years from the end of financial year in which the assesse files the appeal.
These are the basic rules for filing an appeal. The income tax payers must keep the above mentioned key points in mind before filing their appeal.