Limitation period for filing appeal

[DR.MARIAPPAN GOVINDARAJAN]

One of my clients filed appeal before Commissioner of Income Tax (Appeals) against the order of Assessing Officer. The appeal was decided on 11.10.2024. The demand has been issued in compliance of the Appeal order on 19.11.2024. The client intends to file appeal before ITAT. From when the limitation period starts - whether the date of disposal of appeal or from the date of demand on the basis of the order dated 19.11.2024. Kindly throw light on this.

[DR.MARIAPPAN GOVINDARAJAN]

Dear Sir,

The demand is to be issued on the basis of the order of Commissioner (Appeals). Therefore the date of appeal order and demand order may be varied. The time limit starts from the last month in which the order has been communicated. For example, the order in your case is passed on 11.10.2024. Suppose if the said order is received by you on 20.10.24 the limitation starts from 31.10.2024 for 2 months not 60 days. Therefore the appeal before ITAT should be filed on 31.12.2024.

M. GOVINDARAJAN

AI Summary

Limitation period: starts from the month-end when the appellate order is communicated, determining tribunal appeal deadline.
Limitation for filing an appeal to the tribunal commences from the last day of the month in which the Commissioner (Appeals) order is communicated to the taxpayer; the two month filing period is counted from that month-end and is not tied to the later date on which a demand is raised in compliance with the appellate order.