ITR
Appeal decided by JCIT(A) instead of CIT(A)
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Facts
The Joint Commissioner (Appeals) is a first appeal authority created for smaller appeals. Appeals can be transferred between JCIT(A) and CIT(A), and the process is the same for you.
Provisions and law
- Sec 246A, Income-tax Act 1961 (now Sec 357)Lists orders you can appeal before the Commissioner (Appeals), including intimations with adjustments, assessments, rectification and penalty orders.
Analysis
Your rights, hearing process and further appeal to the Tribunal stay the same. You do not need to refile. Keep responding to notices from whichever authority now has the appeal. The transition FAQ confirms such transfers continue under the 1961 Act for older matters.
Conclusion
- Check the appeal status on the portal.
- Note the new authority's notices.
- Respond as usual.
- Keep your representative informed.
A Savvy can do this for you
Appeal to CIT(A), Form 35 (now Form 99)
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