Your Appeal Before Commissioner (Appeals) by Sanjeeva Narayan

This book is an authoritative and comprehensive resource on the first appellate procedure under the Income-tax Act 1961. It has been revised to incorporate amendments brought in by the Finance Act 2025. This edition addresses the foundational concepts of filing appeals and the pragmatic aspects of prosecuting them, including the contemporary and much-discussed Faceless Appeal procedures. It offers an in-depth exploration of appellate strategies, procedural intricacies, relevant judicial precedents, and the step-by-step methodology to present and argue one’s appeal effectively.

This book is intended for the following audience:

• Tax Professionals & Chartered Accountants – A ready reference for professionals representing clients before the Joint Commissioner (Appeals)/Commissioner (Appeals)
• Corporates & High-net-worth Individuals – Ideal for in-house tax teams and individuals seeking clarity on how to defend their positions or challenge unfavourable assessment orders
• Legal Practitioners – Lawyers focusing on tax litigation can benefit from the procedural guidelines and comprehensive coverage of case laws
• Academic & Research Scholars – Students and researchers in taxation, commerce, or law will find an extensive resource to understand appellate practice in India
• Tax Administrators – Officials in the Department can refer to this book for clarity on legal provisions and jurisprudence

The Present Publication is the 4^th Edition and amended by the Finance Act 2025. This book is authored by CA Sanjeeva Narayan with the following noteworthy features:

• [Comprehensive Coverage of Faceless Appeals]
• A dedicated analysis of how Faceless Appeals revolutionise the first appellate proceedings
• Step-by-step guidance on electronic filing, the role of the National Faceless Appeal Centre (NaFAC), and compliance measures
• [Detailed Explanation of Statutory Provisions]
• Elucidation of sections 246 to 251 of the Income-tax Act, which governs the institution, powers, and procedures of the Commissioner (Appeals) and Joint Commissioner (Appeals)
• Clear highlights of the newly introduced Joint Commissioner (Appeals) framework
• [Practical Insights & Checklists]
• Process-driven tips on filing an appeal and drafting effective Grounds of Appeal (GoA) and Statement of Facts (SoF)
• Realistic checklists for condonation of delay, additional evidence, and additional grounds/fresh claims
• [Extensive Judicial Precedents]
• Numerous landmark judgments from Supreme Court, High Courts, and the Income Tax Appellate Tribunal (ITAT)
• Summaries of how courts have interpreted and shaped appellate laws with direct relevance to day-to-day practice
• [Sample Documents & Ready-to-Use Formats]
• Specimen annexures illustrating best practices in drafting appeals, applications, and replies for various common scenarios (e.g., bogus purchases, additions under section 68, reassessment appeals, etc.)
• User-friendly templates for verifying appeals, filing affidavits for delay condonation, and seeking additional evidence
• [Author’s Expertise]
• CA. Sanjeeva Narayan combines nearly forty years of professional practice with an educator’s clarity. His insights cover the legislative intent and the practical realities of day-to-day appellate work

The coverage of the book is as follows:

• Introduction to Appellate Mechanisms
• Definition, origin, and scope of the right to appeal
• Distinction between appeals, revisions, and other dispute-resolution alternatives
• Navigating the Legal Framework
• An in-depth explanation of relevant sections (Sections 246, 246A, 248–251) and allied rules (Rule 45, Rule 46A, etc.)
• Exploration of complementary processes like stay of demand, rectifications, and departmental instructions on time-limits
• Faceless Appeals & e-Proceedings
• Detailed walk-through of the Faceless Appeal Scheme, 2021, covering assignment of appeals, interface with the Assessing Officer, and procedures for submission of documents
• Practical challenges, pitfalls, and best practices for seamless compliance
• Drafting & Strategy
• Emphasis on building robust Grounds of Appeal and Statement of Facts
• Guidance on additional grounds, fresh claims, and admission of additional evidence under Rule 46A
• Powers & Jurisdiction of Commissioner (Appeals)
• How the Commissioner (Appeals) can confirm, reduce, or enhance assessments/penalties
• Conceptual discussion on powers of remand, annulment of assessments, and the doctrine of merger
• Special Topics & Case Studies
• Handling complicated issues like TDS/TCS defaults, intangible additions, reassessments, and presumptive taxation disputes
• Practical scenarios to illustrate procedural and substantive aspects of appellate practice
• Alternative Dispute Resolutions & Repetitive Appeals
• Insights on DRP (Dispute Resolution Panel), Dispute Resolution Committee (DRC), and the effect of accepted positions in earlier years
• Mechanisms to avoid repetitive litigation under Chapter XIV-A

The structure of the book is as follows:

• Introductory Chapters – Lays down the foundational principles of appellate law, including the history, meaning, and scope of the right to appeal
• Detailed Legal Provisions – Step-by-step coverage of each relevant section, interspersed with legislative commentary, departmental instructions, and judicial decisions
• Procedural Guide – Chapters dedicated to filing appeals (including electronic modalities), condonation of delay, mandatory tax payments, and form & content of appeals
• Deep Dive into Enquiries & Additional Evidence – Explanation of the Commissioner (Appeals)’s power to call for further enquiries, how to present additional evidence, and circumstances permitting additional/fresh claims
• Faceless Appeal Framework – Separate segment capturing the essence of the Faceless Appeal Scheme, enriched with flow charts and example formats
• Specimen Annexures & Formats – Model grounds of appeal for different factual scenarios, applications under Section 46A, and comprehensive references