TaxTMI 
TaxTMI 
HANDLING OF FIRST STAGE APPEAL MADE BY THE TAXPAYER
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....l/ Review/ Legal Sections in the Headquarters to understand the need of urgency in appeal matter and act swiftly. 5.2. It is desirable that the Inspectors/ Superintendents, working in Appeal/ Review/ Legal sections, maintain register/s, which should contain the details available in the order, such as Name & address of the taxpayer, Designation of adjudicating authority, SCN number & date, OIO num....
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..... 5.5. As soon as a decision is made about future course of action, an entry should be made in the 'register', as to whether the order has been accepted or is proposed to be appealed against. If it is decided to appeal against the order, the concerned section should be asked to immediately digitalize all the 'original' documents - specially the relied upon documents' so that, the same could be pr....
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....al & date of receipt of the order appealed against. If the appeal is time barred, it should be checked if any application has been filed by the taxpayer for condonation of delay. If not, then the appellate authority should be informed immediately about the delay, which will render the appeal liable for rejection. 5.8. The officer concerned should also go through the contents of the appeals, espec....