How Irs Form 13844 Appeals 2024

Friends, in today's video, we will be discussing how to file an income tax appeal before the Income Tax Appellate Tribunal. The appeal against an order of the commissioner lies with the Income Tax Appellate Tribunal. Both the taxpayer and the assessing officer can file an appeal before the Appellate Tribunal. Several benches of the Appellate Tribunal, comprising judicial and accountant members, have been constituted all over India. Now, let's talk about the time limit for filing this appeal. The appeal is to be filed before the Appellate Tribunal within 60 days of the date on which the order appealed against is communicated to the taxpayer or the commissioner, as the case may be. Next, let's discuss the form of appeal. An appeal to the IDAT is to be made in Form number 36, which is to be filed in triplicate. It is also to be accompanied by two copies of the order appealed against, two copies of the relevant order, two copies of grounds of appeal before the first appellate authority (that is, the commissioner), and two copies of the statement of facts if any filed before the said first appellate authority. Now, let's talk about who has to sign Form number 36. Form number 36 is to be signed by the individual taxpayer himself or by a person duly authorized by him holding a valid power of attorney. In the case of a Hindu Undivided Family (HUF), the form is to be signed by the kartha. In the case of a company, the managing director must sign the form, and in the case of a firm, it must be signed by the managing partner. If the taxpayer or the assessing officer receives notice that an appeal has been filed before the Appellate Tribunal against the order of the commissioner by the other...