TMI BlogForm of appeal and limitation - Section 249X X X X Extracts X X X X X X X X Extracts X X X X ..... s) on or after the 1st day of October, 1998 or Joint Commissioner (Appeals) on or after the 1st day of April, 2023, irrespective of the date of initiation of the assessment proceedings relating thereto be accompanied by a fee of, Quantum of Amount included Fee a. Where the total income/ loss of the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Bank of India or a branch of the Reserve Bank of India after obtaining a challan from the Assessing Officer and a copy of challan sent to the Commissioner of Income-tax (Appeals). Time limit for filing appeal [ Section249(2) ]:- The appeal shall be presented within a period of 30 days of - the date of payment of tax , where appeal is u/s 248 where the appeal relates to an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ]: - For this purpose, the date on which the order complained of is served is to be excluded. Further, if the assessee was not furnished with a copy of the order when the notice of the order (say notice of demand Condonation of delay in filing of appeal [ Section 249(3) ]: - The Joint Commissioner (Appeals) or the Commissioner (Appeals) may admit an appeal after the expiration of the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nation for filling appeal:- However where no return has been filed by the assessee, the Joint Commissioner (Appeals) or the Commissioner (Appeals) on an application made by the assessee may, for any good and sufficient reason to be recorded in writing, exempt him from the payment of such tax. Note:- If the appeal is unsigned or unverified or is signed or verified by a wrong person, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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