Section 250 of the Income Tax Act, 1961, talks about the procedure in appeal by a person denying liability of tax deduction in certain cases. Section 250 describes the procedures and powers of CIT (Commissioner of Income Tax) Appeals whenever cases are presented before them such as the passing of the order, how to carry out the litigation, etc. This blog summarizes all the details of Section 250 of the Income Tax Act. Read on!
Sub-sections of Section 250 and their details are listed below.
Section 250 (1)
The Commissioner (Appeals) will schedule a day and fix a venue for hearing of the Appeal and notify the appellant about this as well as the Assessing Officer against whose order the Appeal is favoured.
Section 250 (2)
Individuals mentioned below will have the right to speak for their cause at the hearing of the Appeal:
Section 250 (3)
The Commissioner (Appeals) holds the right to adjourn the hearing of an Appeal at intervals.
Section 250 (4)
The Commissioner (Appeals), prior to dismissal of an appeal, if finds appropriate can make further inquiries himself or direct the Assessing officer to do so and produce results of those before the Commissioner.
Section 250 (5)
The Commissioner (Appeals), at the session of the Appeal, can allow an appellant to go to any grounds of Appeal, otherwise not mentioned in the grounds of Appeal, only when the Commissioner finds it satisfactory that the removal of that ground from the grounds of Appeal was not intentional or unreasonable.
Section 250 (6)
If the Commissioner (Appeals) dismisses an appeal, it must be done in writing. He/she has to mention all points for such a decision, the motive for the decision and the decision taken thereon.
Section 250 (6A)
In each appeal, the Commissioner (Appeals), if possible, can hear and take decisions on such Appeal within one year from the end of the financial year on which the Appeal is filed under sub-section(1) of Sec. 246A.
Section 250 (6B)*
Central Government may introduce a scheme, by notifying in Official Gazette, for purpose of discarding an Appeal by the Commissioner, to provide more proficiency, clarity and accountability by-
*Sub-section 6(B), 6(C), and 6(D) of Section 250 have been substituted with effect from January 4, 2020, by Finance Act, 2020.
Section 250 (6C)
Central Government can give effect to this scheme made under sub-section 6(B), by notifying in Official Gazette, issue that any provision relating to jurisdiction and process of dismissal of appeals by the Commissioner shall apply or not apply with such deviations, moderation or adaptations as mentioned in the published notification.
This is provided that no direction can be published after March 31, 2022.
Section 250 (6D)*
Every notification issued under subsections 6(B) and 6(C) should be presented before both Houses of Parliament at the earliest after notification.
Section 250 (7)
If an appeal is dismissed, the Commissioner (Appeals) should communicate the order issued by him to the appellant and the Principal Chief Commissioner or Principal Commissioner or Commissioner Chief Commissioner.
Section 250 of the Income Tax Act is about ‘appeal by a person denying liability to deduct tax at certain cases’. If you have been notified by the Income Tax Department, it is best to talk to a lawyer and seek the best path forward.
Ans: Section 248 is about an appeal made by a person denying liability to deduct tax in accordance with provisions under Section 195 and 200 of deducted and paid tax in respect of any amount chargeable under this Act. Any person who denies his liability to make such deductions other than interest may appeal to the Commissioner.
Ans: If one file an appeal against a penalty order may decide to confirm, reduce or enhance the penalty. However, before enhancing the penalty, the Commissioner (Appeals) has to provide an opportunity to the taxpayer to present his case against the same.
Ans: Suppose an individual wants to appeal against an income tax demand by an Assessing Officer. In that case, he/she can file an appeal against the same before the Commissioner of Income Tax by filling in and submitting Form 35 on the e-filing portal.
Ans: To get Form 35, log in to the e-filing portal using your ID and password. Then, go to the ‘Income Tax Forms’ section under ‘e-file’. You will find Appeal to Commissioner (Form 35) there.
Ans: The deadline for filing an appeal is 90 days from the decree or order to High Court and 30 days to CIT appeal and 60 days for ITAT.
This article is solely for educational purposes. Navi doesn't take any responsibility for the information or claims made in the blog.
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