Earlier in the day, just as the office was settling into its
routine rhythm, an elderly client walked in quietly after his appointment. In
his hands were two neatly packed boxes of sweets. What struck everyone was not
the gesture itself, but the emotion behind it. His eyes welled up as he placed
the boxes on the table, struggling to put into words what the moment meant to
him.
Our firm had represented him in an income tax appeal. The
assessment order issued earlier had resulted in a demand that caused him
significant anxiety. For a retired individual, such notices often carry not
just financial implications, but emotional distress as well. After due process,
the Commissioner of Income Tax (Appeals) passed an order allowing the appeal in
full. The relief was complete. For the client, it felt like a burden lifted
after a long, uneasy wait.
As he left, visibly relieved and grateful, the office
naturally drifted into a brief discussion on what goes into handling an income
tax appeal effectively. Many outside the profession see the final order but
rarely the detailed process behind it.
CA Srini explained that the journey of an appeal begins the
moment the assessment order is received. Time becomes critical, as the appeal
must be filed within the statutory period of 30 days. Missing this window can
complicate matters, sometimes irreversibly. The first step is to carefully read
and understand the assessment order — not just the additions made, but the
reasoning adopted by the Assessing Officer.
This is followed by drafting the statement of facts and
grounds of appeal. These documents are not mere formalities. They form the
backbone of the case. The facts must be presented clearly, chronologically, and
without ambiguity, while the grounds need to be precise, legally sound, and
focused on disputable points. Overloading or loosely drafted grounds often
weaken an otherwise strong case.
Once the appeal is admitted, the real work begins. Notices are
received, queries are raised, and clarifications are sought by the CIT(A). Each
submission requires careful preparation, supported by documents, judicial
precedents, and logical reasoning. Replies must be timely, measured, and
consistent with the stand taken earlier. An appeal is not about volume, but
about clarity and credibility.
Finally, after hearings and written submissions, comes the
wait for the appellate order. When the order allows the appeal, it validates
not only the taxpayer’s position but also the discipline and diligence followed
throughout the process.
The elderly client’s quiet gesture of gratitude reminded
everyone in the office that beyond sections, notices, and orders, tax practice
is also about trust, reassurance, and standing by clients when they need it
most. Sometimes, two simple boxes of sweets say far more than any formal
thank-you note ever could.
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