27 January 2020
The assessment was completed by DCIT, Central Circle, Raipur (Chhattisgarh) against which an appeal is to be filed. As per the notice of demand it is mentioned that appeal may be filed with CIT(A)-3, Bhopal (Madhya Pradesh). There is CIT (A) at Raipur who holds jurisdiction according to the registered office of the company. Please guide as to whether the appeal is to be filed with CIT(A) as mentioned in demand notice or with the jurisdictional CIT(A). Thanks
27 January 2020
Appeal needs to be filed online through e-filing portal. When you select the Form 35 it will auto populate the CIT(A) jurisdiction under which appeal needs to be filed. You need to follow the demand notice only and if you are sure that CIT(A) falls under raipur then you can accordingly choose the option. On the other hand you cannot the Assessing Officer you has passed the order he shall direct you to the correct CIT(A) jurisdiction.
27 January 2020
Although the Form 35 auto populated CIT(A) Bhopal I selected from drop-down CIT(A) Raipur and have filed the appeal to CIT(A) Raipur. Please guide as to whether I need to file appeal again to CIT (A) Bhopal and withdraw the appeal filed to CIT (A) Raipur ? I have filed the appeal within time to CIT (A) Raipur. Whether CIT(A) Raipur would transfer the appeal to CIT (A) Bhopal on his own or request would be required to be made to him.