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.

AI Summary

Limitation Period for ITAT Appeals Begins When Order is Communicated, Not Demand Date A client filed an appeal with the Commissioner of Income Tax (Appeals) against an Assessing Officer's order, which was decided on 11.10.2024. A demand was issued based on this order on 19.11.2024. The client seeks to appeal to the ITAT and inquires about the start of the limitation period. The response clarifies that the limitation period begins from the end of the month in which the appeal order was communicated, not the demand date. In this case, if the order was received on 20.10.2024, the appeal should be filed by 31.12.2024.