To file an appeal, the taxpayer must file a written notice of appeal with the Commissioner of Income Tax (CIT) within 30 days of the date of the assessment. The notice of appeal must state the grounds for the appeal.
The notice of appeal must be in writing and must be signed by the taxpayer or their authorized representative. The notice of appeal must include the following information:
- The taxpayer’s name and address
- The tax year that is being appealed
- The amount of tax that is being appealed
- The grounds for the appeal
The notice of appeal must be filed with the CIT at the following address:
Commissioner of Income Tax
Federal Board of Revenue
The Appeal Process
Once the taxpayer has filed a notice of appeal, the CIT will review the appeal and make a decision. If the CIT upholds the assessment, the taxpayer may appeal the decision to the Appellate Tribunal.
The Appellate Tribunal is an independent body that hears appeals from taxpayers. The Appellate Tribunal may uphold the CIT’s decision, or it may overturn the decision and order a refund to the taxpayer.
To appeal to the Appellate Tribunal, the taxpayer must file a written memorandum of appeal with the Appellate Tribunal within 30 days of the date of the CIT’s decision. The memorandum of appeal must state the grounds for the appeal.
The memorandum of appeal must be in writing and must be signed by the taxpayer or their authorized representative. The memorandum of appeal must include the following information:
- The taxpayer’s name and address
- The tax year that is being appealed
- The amount of tax that is being appealed
- The grounds for the appeal
The memorandum of appeal must be filed with the Appellate Tribunal.
The Appellate Tribunal’s Decision
The Appellate Tribunal will review the appeal and make a decision. The Appellate Tribunal’s decision is final and cannot be appealed.
Conclusion:
If you disagree with the amount of advance tax that you have been assessed, you may appeal the assessment. To file an appeal, you must file a written notice of appeal with the Commissioner of Income Tax (CIT) within 30 days of the date of the assessment. The notice of appeal must state the grounds for the appeal.
The CIT will then review the appeal and make a decision. If the CIT upholds the assessment, you may appeal the decision to the Appellate Tribunal. The Appellate Tribunal is an independent body that hears appeals from taxpayers. The Appellate Tribunal may uphold the CIT’s decision, or it may overturn the decision and order a refund to you.
