Appeal to CIT(A) – Appealable orders before Commissioner - Section 246A - Income Tax - Ready Reckoner - Income Tax

Appeal to CIT(A) Appealable orders before Commissioner - Section 246A Any assessee or any deductor or any collector aggrieved by any of the following may appeal to the Commissioner (Appeals) against- Any Intimation under section 143(1) or 200A or 206CB . Any Assessment Order passed by AO under section 143(3) , 144 , 147 , 153A . Ab order of rectification u/s 154 or under section 155 Any other order of AO made u/s 92CD or 163 or 170 or 171 or 201 or 206C(6A) or 237 or 239A . An order of imposing penalty u/s 221 , 271 , 271A , 271AAA , 271AAB , 271B , 271GA , 271F , 271FB , 272AA , 272BB An order by JC imposing penalty u/s 271C , 271CA , 271D , 271E and 272AA an order passed by a Joint Commissioner under section 115VP(3)(ii) refusing to approve option of tonnage scheme in case of company operating ships; or an order of assessment under section 115WE(3) or section 115WF , where the assessee, being an employer objects to the value of fringe benefits assessed; an order imposing a penalty u/s 158BFA(2) for concealment of income in case of block assessment an order imposing a penalty under Chapter XXI an order made by an Assessing Officer other than a Deputy Commissioner under the provisions of this Act in the case of such person or class of persons, as the Board may, having regard to the nature of the cases, the complexities involved and other relevant considerations, direct. Note:- In case of an adverse order passed in the matter of deceased person, his legal heir can file appeal In case of HUF, karta can file appeal. However after the partition, if any adverse order is passed in respect of pre-partition HUF, erstwhile coparceners can prefer an appeal. The right of appeal is not confirmed merely to the assessee on whom order of assessment has been made but to any assessee aggrieved by the said order e.g. beneficiary may be aggrieved for an order made on the trust.