TL;DR for CAs
- Know limitation periods from CIT(A)/NFAC orders.
- Form and grounds of appeal must be precise.
- Paper book organisation influences hearing quality.
What it is
Appeals to the Income Tax Appellate Tribunal are a critical remedy after first appellate orders.
Who it applies to
Assessees and CAs handling tax litigation.
Key provisions
- Limitation and condonation
- Memorandum of appeal
- Stay of demand interplay
Practical tips for CAs
Draft concise grounds linked to facts. Maintain chronological paper books.
Common mistakes
Vague grounds; missing additional evidence applications; poor service proofs.
For general guidance only. Verify with the latest Finance Act, GST notifications, and ICAI guidance notes before advising clients.