CA.Deepak Gaba (Chartered Accountant) (354 Points)
05 January 2010Hi,
Can u help me by sending a draft sample format of points to be included in filing
"statement of facts and grounds of appeal" before CIT(A)
in case of addition of unsecured loans made by the assessing officer on account of non production of parties u/s 131.
Thanks in advance. 
Amir
(Learner)
(4016 Points)
Replied 05 January 2010
Dear Deepak Gaba,
In 'Statement of Facts' You will mention the Facts AS IT IS -
Like "THE ASSESSEE (PAN NO.xxxxxxxxxx) HAS TAKEN UNSECURED LOAN BEARING INTEREST xx% per annum( or interest free) AMOUNTING TO Rs. xxxxxx on xxxxx FROM Mr. X (pan no. XXXXX), REDISENT OF xxxx, FOR THE PURPOSES OF HIS BUSINESS..Assessee has also complied with the provisions of Sec 269 SS..
Grounds of appeal:-
Learned AO has acted arbitarily in adding the above mentioned Loan to the total Income of the assessee for the assessment year xxxxxx while passing assessment order u/s xxxx
Manoj Verma
(Practice )
(31 Points)
Replied 01 February 2012
Here is attached,
sample format of grounds of appeal and statement of fact and form 35 with example
i hope it will be help full to you
Dr. Krishna Prabhakar
(Others)
(35 Points)
Replied 14 April 2014
Dear Manoj, The grounds of Appeal as drafted by you are not in proper format. The grounds and the wording of appeal are to be drafted apprpopriately. You may refer to 'A Guide to Appeals under Income Tax Act 1961' by CA Kirit Sanghavi ( Publisher CCH)
kotni karunakar rao
(propertier)
(21 Points)
Replied 02 February 2015
| Originally posted by : Dr. Krishna Prabhakar | ||
 |
Dear Manoj, The grounds of Appeal as drafted by you are not in proper format. The grounds and the wording of appeal are to be drafted apprpopriately. You may refer to 'A Guide to Appeals under Income Tax Act 1961' by CA Kirit Sanghavi ( Publisher CCH) |
 |
Ramadurai Chandrasekaran
(CA Job)
(854 Points)
Replied 28 December 2016
Dear Mr Karunakar Rao, Can I request you to pls attach a sample appeal draft from your side? many thanks
Ramadurai C FCA
M No 27220
RATHEESH P
(4 Points)
Replied 25 February 2017
I want to file form 35 appeal online for waiver of late filing fee.
Sir, Coul you please give me the points to make in grounds of appeal.
i made statement of facts as below.pls adise me.
The appellant is Branch office Nof a psu
and the appeal is presented by Manager.The appeal is filed against charging of late filing fee U/S 234-E
of Income Tax Act 1961amounting Rs 43400
for the FY 2012-13.The work was outsourced
and entrusted with TIN-FC. But they have not filed the Return in time which came to our notice very late and we started correction process.
Ramadurai Chandrasekaran
(CA Job)
(854 Points)
Replied 08 March 2017
The Form 35 has to be filled up.
Ashok kumar R
(Accountant)
(22 Points)
Replied 26 December 2017
shyma
(student)
(58 Points)
Replied 25 January 2018
please give a statement of facts regarding Sales turnover mismatch, Sundry Creditors and Cash deposits.the learned assessing officer added Rs.58,86,500/- to the income declared and raised a demand of Rs.24,29,920
Siddharth Goel
(Chartered Accountant)
(3031 Points)
Replied 05 July 2018
Hi,
“On the facts and in the circumstances of the case and in law the Assessing Officer (or ‘ the Commissioner of Income–tax (Appeals)’ where an appeal is filed before the Tribunal against the order of Commissioner (Appeals)) erred in …….without appreciating …………”.
A prayer should be made for deletion or addition/disallowance after taking relevant ground as under :
“The Appellant prays that the addition/ disallowance of Rs. _________ made in respect of/out of ……………. be deleted.”
“The Appellant prays that the penalty levied of Rs. _________ made in respect of/out of ……………. be deleted.”
And at the end the Appellant should crave leave for variation or withdrawal of grounds of appeal as under:
“The Appellant craves leave to add, amend , alter vary and / or withdraw any or all the above grounds of Appeal.”
shivani agrawal
(4 Points)
Replied 26 November 2018
thanks a lot.. ur sample drafting was very helpful for me..
CA BRAJESH VARSHNEY
(PROP)
(27 Points)
Replied 01 January 2019
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