Due date for filing appeal with itat
This query is : Resolved
06 November 2012
Dear Experts,
Please help in the following matter:
What will be due date of filing of appeal against the order of CIT (Appeal) to Income Tax Tribunal
1. CIT (Appeal) oder dt. 14.10.2011 received to assessee on 15.12.2011
2. A typing error has been found in the order of CIT (Appeal), error relates to confirmation of amount of disallowance of expenditure by Assessing officer. viz Expenditures disallowed by AO of Rs. 1.05 lacs and Rs. 0.85 lacs but amount confirmed by CIT (Appeal) is Rs. 0.85 lacs and Rs. 0.85 lacs respectively.
3. Rectification application filed by assessee on 08.02.2012 for correction the amount of disallowance (as per Assessment order given AO), the rectified order u/s 154 of income tax Act 1961 received on 10.02.2012.
4. What will be time limit for filing appeal before ITAT against CIT Appeal Order recd. on 15/12/2011 and rectification order recd. on 08/02/2012
Please explain with relevant judicial pronouncements
Best Regards,
VKK
Please help in the following matter:
What will be due date of filing of appeal against the order of CIT (Appeal) to Income Tax Tribunal
1. CIT (Appeal) oder dt. 14.10.2011 received to assessee on 15.12.2011
2. A typing error has been found in the order of CIT (Appeal), error relates to confirmation of amount of disallowance of expenditure by Assessing officer. viz Expenditures disallowed by AO of Rs. 1.05 lacs and Rs. 0.85 lacs but amount confirmed by CIT (Appeal) is Rs. 0.85 lacs and Rs. 0.85 lacs respectively.
3. Rectification application filed by assessee on 08.02.2012 for correction the amount of disallowance (as per Assessment order given AO), the rectified order u/s 154 of income tax Act 1961 received on 10.02.2012.
4. What will be time limit for filing appeal before ITAT against CIT Appeal Order recd. on 15/12/2011 and rectification order recd. on 08/02/2012
Please explain with relevant judicial pronouncements
Best Regards,
VKK
07 November 2012
DEAR SIR ,
AS PER SECTION 253 OF THE I.T. ACT 1961 , THE TIME LIMIT OF FILING THE APPEAL IS 60 DAYS FROM THE ORDER IS BEING RECEIVED FROM THE CIT .
IN CASE OF THE RECTIFIED ORDER THE TIME LIMIT WILL BE TAKEN FROM THE DATE OF RECEIPT OF RECTIFIED ORDER ...
SO IN YOUR CASE THE TIME LIMIT OF 60 DAYS ENDS ON 07.04.2012 .
SO THE VIEW OF ANOTHER EXPERT IS CORRECT ....
HOPE IT WILL SOLVE YOUR QUERY .........
AS PER SECTION 253 OF THE I.T. ACT 1961 , THE TIME LIMIT OF FILING THE APPEAL IS 60 DAYS FROM THE ORDER IS BEING RECEIVED FROM THE CIT .
IN CASE OF THE RECTIFIED ORDER THE TIME LIMIT WILL BE TAKEN FROM THE DATE OF RECEIPT OF RECTIFIED ORDER ...
SO IN YOUR CASE THE TIME LIMIT OF 60 DAYS ENDS ON 07.04.2012 .
SO THE VIEW OF ANOTHER EXPERT IS CORRECT ....
HOPE IT WILL SOLVE YOUR QUERY .........
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