PlanMyTax

Section 107. Appeals to Appellate Authority.-

(6) No appeal shall be filed under sub-section (1), unless the appellant has paid-
(a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and
(b) a sum equal to ten per cent. of the remaining amount of tax in dispute arising from the said order, subject to a maximum of twenty-five crore rupees, in relation to which the appeal has been filed.
Provided that no appeal shall be filed against an order under sub-section (3) of section 129, unless a sum equal to twenty-five per cent. of the penalty has been paid by the appellant.

Section 112. Appeals to Appellate Tribunal.-

(8) No appeal shall be filed under sub-section (1), unless the appellant has paid-
(a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him, and
(b) a sum equal to twenty per cent. of the remaining amount of tax in dispute, in addition to the amount paid under sub-section (6) of section 107, arising from the said order, subject to a maximum of fifty crore rupees, in relation to which the appeal has been filed.

EXAMPLE

• Sec.107(6) - Appellate Authority
  • Admitted - Total Demand - 100% - Rs.14,000
  • Disputed - Only Tax - 10% - Rs.1,000

• Sec.112(8) - Appellate Tribunal
  • Admitted - Total Demand - 100% - Rs.14,000 (Already paid u/s 107(6))
  • Disputed - Only Tax - 20% - Rs.2,000 and Amount paid u/s 107(6), which in this case is Rs.1,000 (already paid)

In conclusion, to file an appeal in above case total amount to be paid as pre-deposit is

• Appellate Authority
  • Admitted : Rs.14,000
  • Pre-Deposit : Rs.1,000
  • Total : Rs.15,000

• Appellate Tribunal
  • Admitted : Already Paid
  • Pre-Deposit : Rs.2,000
  • Total : Rs.2,000

Tue 21-May-2024