Master-Class Series on “Art of Representation before Appellate Authorities under IT Act”!

Episode Duration:
170 minutes

Episode Background:

The need for clear and effective representation before Appellate Authorities under the Income Tax Act has become extremely vital, especially in light of the Faceless Assessment & Faceless Appeals Scheme. Furthermore, due to the lack of face-to-face representation before assessment authorities, there is an acute need for cogent and efficacious presentation of cases, both on facts and on law before the first and second appellate authorities.

In the case of the first appellate authority (except in search and transfer pricing cases) being faceless and the second appellate authority being physical, the art of representing before each of these authorities is different and unique, requiring differing skill sets. For instance, the Faceless Appeals Scheme, 2021 enumerates the specific procedure to be followed before the National Faceless Appeals Centre, and thus, it is imperative for practising Chartered Accountants to have practical knowledge of the same.

What shall the episode cover?

Against this backdrop, Taxsutra is delighted to present to you a 2-Part Episode series on “The Art of Representation before Appellate Authorities under the Income Tax Act”. In the first episode, Mr T. Banusekar (Chartered Accountant) has covered the art of representation before the Commissioner of Income Tax (Appeals), whereas in the second episode, he has touched upon the art of representation before the Hon’ble Income Tax Appellate Tribunal (ITAT).

Key Highlights:

The 2-Part Episode series has covered:

- Appealable Orders
- Procedure for filing Appeal
- Procedure for filing additional grounds and additional evidences
- Condonation of Delay
- Powers of the Commissioner of Income Tax (Appeals) and Income Tax Appellate Tribunal
- Procedure during Appeal Proceedings
- Stay Petitions and Miscellaneous Applications
- Key points for effective representation