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Introduction

 
  • Within the Income Tax Departrnent, there is an appellate authority known as the Commissioner of Income Tax (Appeals) or the CIT (Appeals).
  • Any person who is aggrieved by an order of the assessing officer can file an appeal with the Commissioner of Income Tax (Appeals). The CIT (Appeals) examines the grounds of appeal, gives an opportunity of being heard to the appellant as well as the assessing officer, and thereafter decides the appeal after examining the facts and as per the provisions of law. If the Commissioner (Appeals) is of the view that the assessing officer had erred in his order, he allows the requisite relief to the appellant.
  • If the appellant is still not satisfied, he can file a second appeal to the Income Tax Appellate Tribunal. This second level of appeal is also available to the department. If the assessing officer feels thar excessive relief has been allowed by the Commissioner (Appeals) in the first appeal, he can also file an appeal to the Income Tax Appellate Tribunal. Thus both the assessee and the department can be appellants before the Tribunal.
  • In the same manner, Both the department and the assessee can go in further appeal to the concerned High Court and then to the Supreme Court of India. However, the appeal to the High Court and Supreme Court lies only in case of issue involving Subsantial question of law.
  • Hence Tribunal is considered as an ultimate Fact Finding Authority.