TaxTMI 
TaxTMI 
Income–tax (10th Amendment) Rules, 2018 - Form of appeal to the Appellate Tribunal
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....rm of appeal to the Appellate Tribunal In the Income-tax Appellate Tribunal............................ Appeal No.............of......... .......................... Versus ........................ APPELLANT RESPONDENT Appellant's Personal Information Name /designation of the Appellant (as applicable) PAN (if available) TAN (if applicable) Complete address for sending Notices State Pin Code Phone No. with STD code/ Mobile No. Email Address Respondent's Personal Information Name or designation of the Respondent (as applicable) PAN (if available) TAN (if applicable) Complete address for sending Notices State Pin Code Phone No. with STD code/ Mobile No. (if available) Email Address (if available) Appeal Details 1 Assess....
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.... (a) two copies (at least one of which should be a certified copy) of the order appealed against, two copies of the relevant order of the Assessing Officer, two copies of the grounds of appeal or the grounds of objection before the first appellate authority or the Dispute Resolution Panel, two copies of the statement of facts, if any, filed before the said appellate authority or the Dispute Resolution Panel, and also- (i) in the case of an appeal against an order levying penalty, two copies of the relevant assessment order; (ii) in the case of an appeal against an order under sub-section (3) of section 143 read with section 144A of the Income-tax Act, 1961, two copies of the directions issued under the said section 144A; (iii) in the case of an appeal against an order under section 147 of the Income-tax Act, 1961, two copies of the original assessment order, if any; (iv) in the case of an appeal against an assessment order made in pursuance of the directions of the Dispute Resolution Panel, the copy of Directions of the Dispute Resolution Panel. (b) two copies of the relevant order where an appeal is against an order passed by a ....
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....ion, the relevant data, as applicable shall be filled in properly. Illustration.- for instance in case the Department is Appellant or Respondent, as the case may be, the designation of the officer filing the Appeal and details pertaining to his office may be filled, if available. 6. The 'Tax effect' for the purpose of filling this Form shall be taken as the difference between the tax on the total income assessed and the tax that would have been chargeable had such total income been reduced by the amount of income in respect of the issues against which appeal is intended to be filed (i.e. disputed issues) including applicable surcharge and cess: Provided that the tax shall not include any interest thereon, except where chargeability of interest itself is in dispute and in case the chargeability of interest is the issue under dispute, the amount of interest shall be the tax effect: Provided further that in cases where returned loss is reduced or assessed as income, the tax effect shall include notional tax on disputed issues: Provided also that in case of penalty orders, the tax effect shall be the quantum of penalty deleted or reduced in the order to be appeal....
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....Pin Code Phone No. with STD code/ Mobile No. Email Address Respondent's Personal Information Name or designation of the Respondent (as applicable) PAN (if available) TAN (if applicable) Complete address for sending notices State Pin Code Phone No. with STD code/ Mobile No.(if available) Email Address (if available) Appeal/Cross-objections Details 1 Appeal number allotted by Tribunal to which the cross-objection relates 2 Assessment year in connection with which the memorandum of cross-objections is preferred 3 Section under which the order appealed against was passed 4 Total income declared by the assesse for the assessment year referred to in item 1 5 Income-tax Authority passing the order appealed against 6 The State and District in which the jurisdictional Assessing Officer is located 7 Date of receipt of notice of appeal filed by the appellant to the Tribunal Amounts disputed in cross-objections 8 If cross-objection....
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....n, the relevant data, as applicable, shall be filled in properly. Illustration.- for instance in case the department is Appellant or Respondent, as the case may be, the designation of the officer filing the cross-objections and details pertaining to his office may be filled, if available. 6. The 'Tax effect' for the purpose of filling this Form shall be taken as the difference between the tax on the total income assessed and the tax that would have been chargeable had such total income been reduced by the amount of income in respect of the issues against which croos-objection is intended to be filed (i.e. disputed issues) including applicable surcharge and cess: Provided that the tax shall not include any interest thereon, except where chargeability of interest itself is in dispute and in case the chargeability of interest is the issue under dispute, the amount of interest shall be the tax effect: Provided further that in cases where returned loss is reduced or assessed as income, the tax effect shall include notional tax on disputed issues: Provided also that in case of penalty orders, the tax effect shall be the quantum of penalty deleted or reduced in the ....