TMI BlogIncome–tax (10th Amendment) Rules, 2018 - Form of appeal to the Appellate TribunalX X X X Extracts X X X X X X X X Extracts X X X X ..... to the Appellate Tribunal In the Income-tax Appellate Tribunal . Appeal No .of ..... Versus APPELLANT RESPONDENT Appellant s Personal Information Name /designation of the Appellant (as applicable) PAN (if available) TAN (if applicable) Complete address for sending Notices State Pin Code Phone No. with STD code/ Mobile No. Email Address Respondent s Personal Information Name or designation of the Respondent (as applicable) PAN (if available) TAN (if applicable) Complete address for sending Notices State Pin Code ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Grounds of Appeal Tax effect relating to each Ground of appeal (see note below) 1. 2. 3. Total tax effect (see note below) Appeal filing Details 11 Whether there is any delay in filing of appeal (if yes, please attach application seeking condonation of delay) Yes/No 12 Details of Appeal Fees Paid BSR Code Date of payment Sl. No. Amount Signed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thousand rupees, one thousand five hundred rupees; (c) where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than two hundred thousand rupees, one per cent. of the assessed income, subject to a maximum of ten thousand rupees; (d) where the subject matter of an appeal relates to any matter, other than those specified in clauses (a), (b) and (c), five hundred rupees; (e) no fee shall be payable in the case of a memorandum of cross-objections; (f) an application for stay of demand shall be accompanied by a fee of five hundred rupees. (B) The fee may be credited in a branch of the authorised bank or a branch of the State Bank of India or a branch of the Reserve Bank of India after obtaining a challan and the copy of the challan in triplicate shall be sent to the Appellate Tribunal with the memorandum of appeal. (C) The Appellate Tribunal shall not accept cheques, drafts, hundies or other negotiable instruments for the purpose of payment of the fee. 3. The memorandum of appeal shall be written in English or, if the appeal is filed in a Bench located in any State notified by the President of the Appellate Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessed as per the regular provisions been reduced by the amount of the disputed issues under regular provisions; C = the total amount of tax as per the provisions contained in section 115JB or section 115JC; D = the total amount of tax that would have been chargeable had the total income assessed as per the provisions contained in section 115JB or section 115JC was reduced by the amount of disputed issues under the said provisions: Provided also that where the amount of disputed issues is considered both under the provisions contained in section 115JB or section 115JC and under regular provisions, such amount shall not be reduced from total amount of tax while determining the amount under item D. 7. If the space provided is found insufficient, separate enclosures may be used for the purpose. ; (b) for Form 36A and notes thereto, the following shall be substituted, namely:- Form No. 36A [See rule 47(2)] Form of memorandum of cross-objections to the Appellate Tribunal In the Income-tax Appellate Tribunal . Cross-objection No .of . . In Appeal No ..of . . ..... Versus APPELLANT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer for the assessment year referred to in item 1 b Total amount of additions or disallowances made in the assessment c Amount disputed in cross-objection 9 If cross-objection relates to any penalty:- a Total amount of penalty imposed as per order b Amount of penalty disputed in cross-objection 10 If appeal relates to any other matter:- a Amount disputed in cross-objection Grounds of cross objections 11 Grounds of cross-objections Tax effect relating to each Ground of crossobjection (see note below) 1. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spect of the issues against which croos-objection is intended to be filed (i.e. disputed issues) including applicable surcharge and cess: Provided that the tax shall not include any interest thereon, except where chargeability of interest itself is in dispute and in case the chargeability of interest is the issue under dispute, the amount of interest shall be the tax effect: Provided further that in cases where returned loss is reduced or assessed as income, the tax effect shall include notional tax on disputed issues: Provided also that in case of penalty orders, the tax effect shall be the quantum of penalty deleted or reduced in the order to be cross-objected against: Provided also that while determining total tax effect , the tax effect on grounds, which forms part of the common grounds of cross-objection, such as where reopening of the case itself is under challenge, shall not be considered separately: Provided also that where income is computed under the provisions of section 115JB or section 115JC of the Income-tax Act, 1961 , the tax effect , shall be computed as per the following formula, namely: - (A-B) + (C-D) Where, A = the total amo ..... 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