Taxmann Your Appeal Before Commissioner (Appeals) By Sanjeeva Narayan Edition September 2024

This comprehensive handbook guides readers through the first appellate process under the Income Tax Act, 1961, with a clear, step-by-step approach. It discusses the complexities of appellate proceedings before the Commissioner (Appeals) and Joint Commissioner (Appeals), providing an in-depth analysis of the relevant legal provisions, procedural requirements, and compliance obligations. Additionally, it analyses the key legal doctrines and judicial interpretations that influence appellate jurisprudence. The book extensively covers the Faceless Appeals Scheme introduced in 2020, detailing its operational framework, procedural nuances, and potential challenges.

Now in its 3rd Edition, this handbook incorporates the latest legislative, statutory, and judicial developments that shape the appellate landscape, making it helpful for tax practitioners, assessees, income-tax officials, and academicians.

The Present Publication is the 3^rd Edition and has been amended by the Finance (No. 2) Act, 2024. This book is authored by CA Sanjeeva Narayan with the following noteworthy features:

• [Comprehensive Legal Analysis] The book provides a thorough examination of the legal landscape, covering the laws related to appellate proceedings before the Commissioner (Appeals) and Joint Commissioner (Appeals). It includes discussions on the statutory provisions, procedural rules, and key legal doctrines applicable to the appellate process
• [Detailed Coverage of the Faceless Appeals Scheme] Much of the book analyses its introduction, objectives, and operational framework. The book identifies potential issues and offers strategies to understand the faceless appeals environment
• [Practical Guidance and Specimens] Equipped with practical examples, templates, and specimens, the book guides readers through the various stages of the appellate process, including filing, drafting appeals, submissions, and handling notices. These practical tools are designed to reflect real-world scenarios and aid practitioners in applying the discussed principles
• [Updated Content with New Chapters] This Edition includes new chapters on the institution of the Joint Commissioner (Appeals), reflecting the changes introduced by the Finance Act 2023 and the avenues for alternate dispute resolution through the Dispute Resolution Committee. These additions provide an analysis of the evolving mechanisms for tax dispute resolution
• [Judicial Interpretations and Legal Doctrines] The book discusses critical judicial decisions and legal principles that influence the appellate process, such as the doctrine of merger, the principle of consistency, and the binding force of judicial precedents. These interpretations help readers understand how appellate authorities apply and interpret laws
• [Extensive Coverage of Procedural Aspects] Detailed guidance on every procedural step, from filing and hearings to issuing orders and managing electronic submissions in faceless appeals. The book addresses the powers of the Commissioner (Appeals) to admit additional evidence, entertain new claims, and conduct further inquiries

The book is structured to lead readers through every phase of the appellate process, ensuring a logical flow from foundational concepts to complex procedural details. It begins with basic definitions and the scope of appeals, advancing to detailed procedural guides, legal interpretations, and practical applications. The key sections include:

• Introduction to Appeals
  • Provides foundational knowledge on the concept, scope, and rights related to appeals under the Income-tax Act. It explains what constitutes an appeal, the statutory provisions governing it, and the difference between appeals and revisions
• Rights and Procedures
  • It covers the statutory framework for the right to appeal, the eligibility of parties, and the types of orders that can be appealed. It includes guidance on preparing the Statement of Facts (SoF) and Grounds of Appeals (GoA) and the fees and limitations associated with filing appeals
• Faceless Appeals
  • A dedicated section that guides readers through the faceless appeals process, explaining the procedural steps for electronic submissions, hearings, verification methods, and the modalities of passing orders in a faceless environment
• Practical Applications and Specimens
  • Provides practical tools such as specimen notices, appeals forms, and submission templates designed to help practitioners and assessees apply the principles discussed effectively. It includes templates for filing appeals, drafting grounds, and responding to notices
• Judicial Interpretations
  • Analyses judicial decisions relevant to the appellate process, providing insights into how legal principles are applied in practice. This section helps readers understand the judicial approach to various procedural and substantive issues in appeals