Page 117 - Arthyog_FilBook_05 05 2024 (1)

Appeal to Commissioner of Income CA Palak Pavagadhi, + !
Tax (Appeals) ) ! 00 <)+
& 7
G )+ " %
)+ 5
) !! . ( ! / '+&& * !! 1 )( '+* &
( / ! ! ! & " % . & 1
% ? . )( '+* ! / && &

▪ BACKGROUND OF CIT(APPEALS)
F . )( '+* 1 ( ! / + . R 1 & !
@ " . & " % /& 1 & && " &
% . ! ! / ! )( '+* / @ " && ? %
& + % EF '+E*

▪ STRUCTURE AND HIERARCHY
9 )( '+* & && @ & & . ! + %
EF )( '+* . & ) !! ) !! . ( ! /
" ! . A & ) !! + ) !! 1 &&
& %

▪ TIME LIMIT FOR APPEALING
% ? && 1 & ! + && .
! & ! 1 -$ . ! . " . !
+ && & 1 . 1 A ' / A * ?
1 -$ . . & ! . / ( && ! 1 -$
. ! . % ! . &

▪ Condonation of Delay:
)( '+* . F
= % . . / , $$$ '& " ,$$ 1 *
- + F " /& % . ! ?
+ && & . -$ A

▪ THE CIT(A) IS VESTED WITH QUASI-JUDICIAL POWERS AND FUNCTIONS AKIN TO THAT OF A CIVIL
COURT, KEY RESPONSIBILITIES INCLUDE:
8 % +&& G )( '+* % / ! " &
/& + % EF
" 1 % + ! G )( '+* " 1 ! & +E
!& 1 % & " . /
" % .G )( '+* % . /& % %
/ & !& +E
( % E G +. . % ! " )( '+* & &&
F ! % ! . % " % . +E

111