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Returns, Assessments and Appeals > Appeal > Flashcards

Appeal Flashcards

1
Q

Circumstances giving rise to an appeal (6)

A
  1. Best judgement assessment
  2. Amendment of assessment
  3. Order holding an individual personally liable to pay a tax amount which was deducted/collected by him
  4. Order declaring/treating a person as representative of a non-resident person
  5. order refusing to rectify the mistake, either in part or full
  6. order enhancing the assessment or reducing refund or increasing tax liability

NO APPEAL IF TAX PAYER HAS NOT PAID THE TAX DUE AT TIME OF FURNISHING RETURN

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2
Q

Types of decision in appeals (4+6)

A
  1. Confirm: Addition by assessor are confirmed by appellate authority (tp may file for higher app auth)
  2. Reduce: Additions made by assessor are reduced by appellate authority (dept. may file for higher app auth)
  3. Enhance: tp shall be provided opp. of being heard
  4. Annul the assessment: where
    - notice issued without jurisdiction
    - notice not properly served
    - assessment framed on wrong person
    - assessment made in wrong tax year
    - assessment made in respect of exempt capital/rev receipt
    - assessment was time barred
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3
Q

Forums of appeal (low to high hierarchy) (4)

A
  1. Commissioner in Appeals
  2. Appellate Tribunal
  3. High Court (QoL)
  4. Supreme Court (QoL)
  • Alternative Dispute resolution
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4
Q

Deadline for appeal to CIA

A
  • 30 DAYS from date of Receipt of order

- Late filing may be admitted by CIA on any reasonable ground

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5
Q

Documents required for appeal to CIA (5+2)

A
  1. Prescribed form of appeal
  2. Grounds of appeal (brief summary of objections)
  3. Notice of demand and copy of order
  4. Power of attorney in favor of authorized representative
  5. Challan for appeal:
    - appeal fee for assessment: 5000 rs
    - appeal fee for any other order: 5000rs for company, 2500rs for others
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6
Q

Conditions to be fulfilled before filing of appeal

A

Appeal = invalid, if person has not paid the tax required at time of filing the return

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7
Q

Procedure in appeal by CIA

A
  1. CIA fixes a day for hearing of appeal and give notice to appellant and concerned CIR
  2. CIA may adjourn hearing of appeal from time to time
  3. CIA may (before hearing) allow appellant to file any new ground of appeal where reasonable omission was made on appeal form
  4. CIA may (before disposing appeal) call for particulars as required or cause further enquiry by CIR
  5. CIA shall not admit any documentary evidence not produced before him unless he is satisfied appellant was prevented by sufficient cause from producing such material
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8
Q

Automatic stay of tax demand? (2)

A
  1. If taxpayer had paid 10% of tax and appeal is pending before CIA.
  2. Then no recovery proceeding shall be initiated by the tax department.
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9
Q

Stay of tax demand by CIA? (2+2,2)

A
  1. CIA has power to grant stay of tax demand for
    - period of up to 30 days
    - after providing opp. of being heard to tax dept.
  2. Another stay of tax demand may also be granted for further 30 days by CIA
    - after providing opp. of being heard to tax dept.
    - provided order on appeal shall be passed by CIA within said 30 days
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10
Q

Time limit for CIA to give decision (3+2)

A
  1. CIA shall decide within 120 days from filing of appeal
  2. This time limit could be ext by 60 days for reasons in writing
  3. Period of hearing being
    - adjourned at request of appellant
    - postponed due to any reason
    shall be excluded for purpose of this time limit
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11
Q

Types of decision by CIA (3+2)

A 
CIA may dispose an appeal by:
1. making an order to
 - confirm
 - annul
 - modify
the assessment order 
- after examining evidences
- causing such further enquiries
  1. In other cases, make order as the CIA thinks fit.
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12
Q

What should CIA do if assessment order’s amount is increased or refund decreased?

A
  1. CIA shall not increase the amount of assessment order or decrease refund
  2. unless appellant has given reasonable opportunity of showing cause against such increase/decrease
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13
Q

Appeal changing assessment of an AOP by CIA (3)

A
  1. Where any change is made in assessment of AOP/ new assessment of AOP is ordered to be made
  2. CIA may authorize CIR to amend any assessment order made on a member of AOP
  3. Time limit shall not apply to making such amended assessment
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14
Q

What should CIA do after deciding an appeal (3)

A
  1. As soon as practicable after deciding an appeal
  2. CIA shall specify in the order
    - amount of tax upheld
  3. Serve his order on the appellant and the CIR
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15
Q

Time limit for filing of appeal to Appellate tribunal (2)

A
  • 60 DAYS from date of receipt of order of CIA

- Late filing may be admitted by Appellate tribunal on any reasonable ground

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16
Q

Documents to be submitted with appeal to appellate tribunal (6)

A
  1. Prescribed form of appeal
  2. Grounds of appeal (brief summary of objections) (inc. grounds of first appeal)
  3. Copy of order
  4. Copy OF CIA decision order
  5. Power of Attorney in favour of the authorized representative
  6. Challan of appeal fee of Rs. 5000 in case of company and Rs. 2500 in case of other
17
Q

Time period to dispose appeal for Appellate Tribunal (2)

A
  • WITHIN 6 MONTHS from its filing
  • may grant stay of tax demand for up to 180 days in aggregate
    (may provide opp. of being heard to tax dept.)
18
Q

Composition of Tribunal (3+1)

A 
Consists of
- Chairperson
- judicial members
- accounting members
appointed in the manner as PM may prescribe the rules
19
Q

Judicial Member (2)

A

If person is

  • Qualified to be a judge of a High Court and has powers of a District Judge
  • Advocate of high court
20
Q

Accountant member

A

If person is

  • CIR or CIA having at least 3Year experience
  • Chief/Regional Commissioner
  • person who has practiced professionally as CA or CMA for more than 10 years
21
Q

Difference of opinion between members (3)

A
  1. Decided on opinion of majority
  2. If equal members then, chairperson refers the case for hearing by one of more other members and point decided on opinion of majority (including first bench)
  3. If members of first and subsequent benches are equal, then Fed Govt. may appoint additional member who shall decide the case
22
Q

Procedure for disposal of appeal by appellate tribunal (5)

A
  1. Call for such particulars as required or cause further enquiry
  2. provide an opp of being heard to parties to appeal
  3. in case of default by any party on date of hearing, tribunal shall proceed ex-parte to decide appeal on basis of available record
  4. shall decide appeal within 6 months
23
Q

What kind of orders can appellate tribunal make if the appeal relates to an assessment order? (3)

A
  1. affirm, modify, or annul the assessment order
  2. remand the case to CIR or CIA for making such enquiry or taking action as tribunal may direct
  3. Appellate tribunal shall not increase the amount of any assessment order or decrease the amount of refund before giving reasonable opportunity of showing cause against such increase or decrease to taxpayer
24
Q

What if AOP’s assessment is affected due to order of appeal from tribunal? (2)

A
  1. Where as a result of appeal, change is made in assessment of AOP/ new assessment of AOP is ordered to be made
  2. Appellate tribunal may authorize CIR to amend accordingly any assessment order made on a member of the AOP
25
Q

Appeal order by tribunal for decision other than assessment

A
  1. AT may make an order to
    - affirm
    - vary
    - annul
    the decision and issue consequential directions as required
26
Q

To whom shall an AT communicate its order after decision? (2)

A
  • Taxpayer
    and
  • Commissioner
27
Q

Alternative dispute resolution procedure (5)

A
  1. Aggrieved person with dispute pending in court of law or an appellate authority
  2. relating to:
    - liability of tax , or admissibility of refunds
    - extent of waiver of default surcharge or penalty
    - any other specific relief required to resolve the dispute
  3. He may apply to board for appointment of a committee
  4. for resolution of any hardship or dispute
  5. under litigation in court or appellate authority

(NOT APLICABLE FOR CRIMINAL PROCEEDINGS/QUESTION OF LAW HAVING EFFECT ON OTHER CASES)

28
Q

Composition of ADRC (5+misc)

A

AFTER EXAMINING APPLICATION OF AGGRIEVED PERSON

  1. Board may appoint a committee WITHIN 30 DAYS of receipt of application
  2. comprising of
    - Chief CIR having jurisdiction over the case
    - 2 persons from a panel notified by board (CAs, CMAs, Advs, >10 year experience)
  3. Chief CIR always Chairs the ADRC
  4. Board may prescribe remuneration of members
  5. Board shall communicate appointment of ADRC to appellate authority and CIR
29
Q

Stay of tax demand by ADRC (2)

A

Recovery of tax related to dispute referred to ADRC shall be stayed till final decision/dissolution of ADRC which ever happens first

30
Q

Mode of proceeding of ADRC (2+3)

A
  1. ADRC shall undertake
    - examination of issues and make inquiry
    - obtain expert opinion
    - cause an audit by any income tax authority/any other person
  2. Based on findings, ADRC shall decide the issues by majority
    - WITHIN 60 DAYS (ext up to 30 days for reasons in writing)
31
Q

When is ADRC’s decision binding to CIR? (3+1)

A
  1. When taxpayer withdraws his appeal pending before appellate authority
  2. Communicates his withdrawal of appeal to CIR
  3. WITHIN 60 DAYS of decision of ADRC
    then it would be binding on CIR

(NOT BINDING IN CASE OF FAILURE OF COMMINCATION BY TP TO CIR)
*if tp satisfied with adrc decision -> he withdraws his pending appeal -> adrc decision=final

32
Q

Effects of failure to decide the case by ADRC (2)

A
  1. FBR shall dissolve ADRC and refer case to another ADRC
  2. If second ADRC also fails, FBR dissolves it too and matter is decided by the appellate authority where dispute is pending

Returns, Assessments and Appeals (8 decks)

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