Appeals to Comm (Appeals)

[Shama Sarin]

Please advise that if my assessee files an appeal to Comm(Appeals) Excise against the order of Asst Comm, do we need to pay the tax+interest+penalty amount before appeal to him?....If no then if i will lose the case will my assessee be forced to pay the whole penalty or 25% at that time?

AI Summary

Client Can Appeal Without Pre-Payment of Tax, Interest, Penalty Unless Directed by Commissioner (Appeals) An individual inquired whether their client must pay tax, interest, and penalty before appealing to the Commissioner (Appeals) against an Assistant Commissioner's order. A respondent advised that payment is not necessary unless directed by the Commissioner (Appeals). If confident in a favorable outcome, no payment is required initially. However, if uncertain, paying tax and interest is advisable, as penalties might be waived if a bona fide mistake is evident.