Section 356: appeals to the Joint Commissioner (Appeals)

Introduction

Section 356 lists the orders that can be appealed before the Joint Commissioner (Appeals) and identifies the rank of Assessing Officer relevant to that forum.

The forum depends on the order and the authority that made it; the section also defines status for this appeal route.

Key takeaways

Which orders can be appealed to the Joint Commissioner (Appeals)

An assessee, deductor or collector aggrieved by any of the following orders of an Assessing Officer below the rank of Joint Commissioner may appeal to the Joint Commissioner (Appeals):

• An intimation under section 270(1) or 399(1), where the assessee, deductor or collector objects to the adjustments made in it
• An order under section 270(10) or 271, where the assessee objects to the income assessed, tax determined, loss computed, or the status under which they are assessed
• An order of assessment, reassessment or recomputation under section 279
• An order under section 398
• An order imposing a penalty under Chapter XXI
• An order under section 287 or 288 amending any of the orders/intimations listed above

When this route is not available

No appeal can be filed before the Joint Commissioner (Appeals) if the order in question was passed by, or with the prior approval of, an income-tax authority above the rank of Deputy Commissioner.

Transfer of appeals between Joint Commissioner (Appeals) and Commissioner (Appeals)

The Board, or an income-tax authority authorised by the Board, may transfer a pending appeal against an order covered by this section from the Commissioner (Appeals) to the Joint Commissioner (Appeals), or from the Joint Commissioner (Appeals) to the Commissioner (Appeals), along with any connected matter.

The authority to which the appeal is transferred may proceed from the stage the appeal had reached before transfer.

Where an appeal is transferred, the appellant must be given an opportunity of being reheard.

Faceless disposal scheme and other points

The Central Government may notify a scheme for disposing of appeals before the Joint Commissioner (Appeals) in an expedient, transparent and accountable manner, eliminating the interface between the Joint Commissioner (Appeals) and the appellant to the extent technologically feasible, and may direct that provisions of this Act relating to jurisdiction and procedure shall apply with exceptions, modifications or adaptations for this purpose.

The Board may specify that any provision of this section does not apply to a particular case or class of cases.

For this section and section 357, "status" means the category of person defined in section 2(77) under which the assessee is assessed.

Step-by-step flow for an appeal to the Joint Commissioner (Appeals) under Section 356

1. 1

   Is the appellant an assessee, deductor or collector aggrieved by an order of an Assessing Officer below the rank of Joint Commissioner?

   • No: Section 356(1) does not provide the appeal; check Section 357.
   • Yes: Go to the next step.
2. 2

   Is the order one listed in Section 356(1)(a) to (f)?

   Intimations under Section 270(1) or 399(1) (objecting to adjustments); orders under Section 270(10) or 271 (objecting to income, tax, loss or status); Section 279 orders; Section 398 orders; penalty orders under Chapter XXI; and Section 287 or 288 orders amending any of these.

   • No: No appeal lies to the Joint Commissioner (Appeals) under this section.
   • Yes: Go to the next step.
3. 3

   Was the order passed by, or with the prior approval of, an income-tax authority above the rank of Deputy Commissioner?

   • Yes: No appeal can be filed before the Joint Commissioner (Appeals) (Section 356(2)).
   • No: The appeal can be filed before the Joint Commissioner (Appeals).
4. 4

   Has the Board excluded the case, or has the appeal been transferred?

   The Board may specify that the section does not apply to any case or class of cases (Section 356(6)). The Board or an authorised authority may transfer pending appeals between the Commissioner (Appeals) and the Joint Commissioner (Appeals); the appeal continues from where it was, and the appellant must be given an opportunity of being reheard (Sections 356(3) and (4)).

5. 5

   How is the appeal disposed of?

   The Central Government may notify a scheme to dispose of appeals without interface between the Joint Commissioner (Appeals) and the appellant, to the extent technologically feasible (Section 356(5)).

Practical checklist

Frequently asked questions