Appeals under Equalisation Levy [ Section 174 & 175, Finance Act 2016 ] - International Taxation - Income Tax

Appeals under Equalisation Levy I. Appeals to commissioner of Income Tax( Appeals) Section 174 , Finance Act 2016. Time limit for filing an appeal against an order imposing penalty An assessee or e-commerce operator aggrieved by an order imposing penalty under this Chapter, may appeal to the Commissioner of Income-tax (Appeals) within a period of 30 days from the date of receipt of the order of the Assessing Officer. Fee for filing appeal An appeal shall be in Form 3 and verified in manner as may be prescribed and shall be accompanied by a fee of Rs. 1000. It may be filed electronically under digital signature or electronically through EVC. Any document accompanying Form No.3 has to be furnished in the manner in which Form No.3 is furnished [ Rule 8 of Equalisation Levy Rules, 2016 ] Provisions of the Income Tax 1961 applicable in case of such appeals Where an appeal has been filed, the provisions of sections 249 to 251 of the Income-tax Act, 1961 would, as far as may be, apply to such appeal. Section 250 specifies the procedure in appeal and section 251 enlists the powers of the Commissioner (Appeals). II. Appeals to Appellate Tribunal Section 175 , Finance Act, 2016. Assesse or e- commerce operator or CIT may file appeal to ITAT against an order passed by Commissioner (Appeals) u/s 174 An assessee or e-commerce operator aggrieved by an order made by the Commissioner of Income-tax (Appeals) under section 174 may appeal to the Appellate Tribunal against such order. The Commissioner of Income-tax may, if he objects to any order passed by the Commissioner of Income-tax (Appeals) under section 174, direct the Assessing Officer to appeal to the Appellate Tribunal against such order. Time limit for filing appeal An appeal shall be filed within 60 days from the date on which the order sought to be appealed against is received by the assessee or e-commerce operator or by the Commissioner of Income-tax, as the case may be. Fee for filing appeal An appeal shall be in Form 4 and verified in such manner as may be prescribed and, it shall be accompanied by a fee of Rs. 1000 . In the case of an appeal filed by an assessee or e- commerce operator, it shall be accompanied by a fee of Rs. 1,000 . Also, the form of appeal, the grounds of appeal and the form of verification appended thereto shall be signed by the person specified in Form No.4, as applicable to the assessee or e-commerce operator, as the case may be. [ Rule 9 of Equalisation Levy Rules, 2016 ] Provisions of the IT Act, 1961 applicable in case of such appeals Where an appeal has been filed before the Appellate Tribunal under section 175(1)/(2) , the provisions of sections 253 to 255 of the Income-tax Act, 1961 would, as far as may be, apply to such appeal.