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<h1>Guidelines for Filing Appeals to ITAT: Responsibilities, Timelines, and Procedures u/s 253 for Effective Representation.</h1> The circular outlines the standard operating procedures for filing appeals to the Income Tax Appellate Tribunal (ITAT) under Section 253. It designates the jurisdictional Commissioner of Income Tax (CIT) as responsible for deciding whether to contest CIT(A) orders, with the Range Head ensuring timely filing and follow-up. It details timelines, appeal quality, judicial record management, and procedures for jurisdiction transfers during appeals. The document emphasizes the importance of proper documentation, coordination, and monitoring mechanisms to ensure compliance with ITAT directions and effective representation at hearings. It also addresses handling appeals filed by the assessee and provides guidelines for filing cross-objections.