Rectification of Error in IT Appeal Form 35, Income Tax

[Ash Son]

We are a small IT company. The AO issued a demand order u/s 143(3) for AY 2012-13. The demand order had many mistakes. We raised these mistakes with the AO and CIT, and as a result the demand order was corrected and a revised demand order issued u/s 154. We then filed an appeal with the CIT (Appeals) against the revised demand. In the Form 35 for appeals, there is a column that asks to fill the Section of the order and its date against which the appeal is being filed. This was filled as Section 154 by us (along with the date of the revised order).

Now the appeal has come for hearing. The CIT (Appeals) has taken the stand that we should have mentioned Section 143(3) in Form 35 instead of Section 154, and he is is going to reject the appeal on this ground. He is not willing to accept our contention that at best this is just a mistake which does not change any facts of the case, and which can be taken on record and corrected based on a letter we can give to this affect. The appeal rejection order is not yet passed.

Our appeal came for hearing after one year. A rejection would mean further delays. Is there any case law where such a mistake has been condoned? After-all there is a mechanism for mistakes made by the IT Department to be corrected u/s 154. How does a tax-payer correct a simple mistake made in Form 35?

Posts / Replies

[Ganeshan Kalyani]

Sir, there are case laws. Need to search. Time concern. Meanwhile you may search in TMI, IndianKanoon.com , Tax India online etc.

Indian kanoon is a free site other need membership. Thanks.

[MARIAPPAN GOVINDARAJAN]

You may file a petition for amending the appeal before the appellate authority. This is merely a technical error that may be occurred by oversight.

[Ganeshan Kalyani]

Sir, an assessee should be given an opportunity to correct his clerical mistake (Hope it is clerical mistake only) on his verbal or written request. Just to make good the error whether it is necessary to file petition. It would take valuable time of both assessed and authority in concluding the petition. Request you to enrich my knowledge on this . Thanks.