TaxTMI 
TaxTMI 
Income–tax (10th Amendment) Rules, 2018 - Form of appeal to the Appellate Tribunal
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....p;……………………. 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 Assessment year in connection with which the appeal is Preferred 2 Total income declared by the assesse for the assessment year referred to in item 1 3 Details of the order appealed against a. Section and sub-section under which the order is passed b Date of order c Date of service or communication of the order 4 Income-tax Authority passing the order appealed against ....
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....anel, 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 Principal Chief Commissioner or Chief Commissioner or a Principal Director General or Director General or Principal Commissioner or Commissioner or Principal Director or Director. 2. (A) The memorandum of appeal by an assessee under sub-section (1) of section 253(1) of the Income-tax Act, 1961 shall be accompanied by a fee of, __ (a) where the total income of the assessee as computed by the Assessing Officer, in the case to which the appeal relates, is one hundred thousand rupees or less, five hundred rupees; (b) where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than one hundred thousand rupees but not more than two hundred thousand rupees, one thousand five hundred rupees; (c) where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than two hundred thousand rupees, one per cent. of the assessed income, subject to a maximum of ten thousand rupees; (d) where the subject matter of an appeal relates to any matter, o....
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....x effect shall be the quantum of penalty deleted or reduced in the order to be appealed against: Provided also that while determining 'total tax effect' the tax effect on grounds, which forms part of the common grounds, such as where reopening of the case itself is under challenge, shall not be considered separately: Provided also that where income is computed under the provisions of section 115JB or section 115JC of the Income-tax Act, 1961, the 'tax effect', shall be computed as per the following formula, namely: - (A-B) + (C-D) Where, A = the total amount of tax as per the provisions other than the provisions contained in section 115JB or section 115JC (herein called regular provisions); B = the total amount of tax that would have been chargeable had the total income assessed as per the regular provisions been reduced by the amount of the disputed issues under regular provisions; C = the total amount of tax as per the provisions contained in section 115JB or section 115JC; D = the total amount of tax that would have been chargeable had the total income assessed as per the provisions contained in section 115JB or section 115JC was reduced by the amount of disputed i....
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....t disputed in cross-objection 9 If cross-objection relates to any penalty:- a Total amount of penalty imposed as per order b Amount of penalty disputed in cross-objection 10 If appeal relates to any other matter:- a Amount disputed in cross-objection Grounds of cross objections 11 Grounds of cross-objections Tax effect relating to each Ground of crossobjection (see note below) 1. 2. 3. Total tax effect (see note below) Appeal filing Details 12 Whether there is delay in filing cross-objections (if yes, please attach application seeking condonation of delay) Yes/No Signed Signed (Authorised representative, if any with name) (Respondent) Name: Name: Designation: Designation: Form of verification I,________, the respondent, do hereby declare that what is stated above is true to the best of my information and belief. Place Date Signature Name: Designation: Notes: 1. The memorandum of cross-objections must be in triplicate. 2. The memorandum of cross-objections shall be written in English or, if the memorandum is filed in a Bench located in any State notified by the President of the Appellate Tribunal for the purposes of rule 5A of the Income-tax ....