Question And Answer
Subject: Form for filing appeal before ITAT against order passed under section 144C of Income Tax ACt 1961
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Date: November 28, 2021
Query asked by RAHUL DHAWAN

Please advise the form in appeal can be filed before ITAT against order passed under section 144C of Income Tax Act 1961

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Answer given by

The appeal can be filed as per section 253(1) (d) of the Act an order passed by the Assessing Officer in pursuance of the directions of the Disputes Resolution Panel , with in sixty days. While filing an appeal the assessee has to enclose the order under section 144C of the Act along with the assessment order . In Intimate Fashions India (P) Ltd. v. ACIT (2013) 56 SOT 103 (URO)(Chennai)(Trib.) held that appeal is not maintainable when DRP has not given any direction to pass order as per draft Assessment order to the Assessing Officer .

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