CBDT vide Notification No. 83/2022 dated 12.07.2022 in G.S.R. 537(E) through Income-tax (Twenty-Second Amendment) Rules, 2022 notifeis Form No. 8A for making an application to defer an appeal before the Appellate Tribunal or the jurisdictional High Court by the Assessing Officer in accordance with the provisions of section 158AB(2) of the Income-tax Act, 1961 (‘Act’).
To provide a procedure when an appeal by revenue is pending on an identical question of law, Finance Act, 2022 inserted a new section 158AB in the Act, to provide that where the collegium is of the opinion that any question of law arising in the case of an assessee for any assessment year (“relevant case”) is identical with a question of law already raised in his case or in the case of any other assessee for an assessment year, which is pending before the jurisdictional High Court under section 260A or the Supreme Court in an appeal under section 261 or in a special leave petition under article 136 of the Constitution, against the order of the Appellate Tribunal or the jurisdictional High Court, as the case may be, in favour of such assessee (“other case”), it may, decide and intimate the Commissioner or Principal Commissioner not to file any appeal, at this stage, to the Appellate Tribunal under sub-section (2) of section 253 or to the High Court under sub-section (2) of section 260A against the order of the Commissioner (appeals) or the Appellate Tribunal, as the case may be.
Further, the Commissioner or Principal Commissioner shall, on receipt of a communication from the collegium, direct the Assessing Officer to make an application to the Appellate Tribunal or jurisdictional High Court, as the case may be, in the prescribed form within 60 days from the date of receipt of the order of the Commissioner (Appeals) or within 120 days from the date of receipt of the order of the Appellate Tribunal, as the case may be, stating that an appeal on the question of law arising in the relevant case may be filed when the decision on the question of law becomes final in the other case.
The Commissioner or Principal Commissioner shall direct the Assessing Officer to make such an application only if an acceptance is received from the assessee to the effect that the question of law in the other case is identical to that arising in the relevant case, and in case no such acceptance is received, the Commissioner or Principal Commissioner shall proceed in accordance with the provisions contained in sub-section (2) of section 253 or in sub-section (2) of section 260A.
Furthermore, where the order of the Commissioner (Appeals) or the order of the Appellate Tribunal, as the case may be, in the relevant case is not in conformity with the final decision on the question of law in the other case as and when such order is received, the Commissioner or Principal Commissioner may direct the Assessing Officer to appeal to the Appellate Tribunal or the jurisdictional High Court, as the case may be, against such order.
In order to prescribe the relevant form, the Board has amended the Rules vide Income-tax (22nd Amendment) Rules, 2022 and notified Form No. 8A in which the application shall be made by the Assessing Officer before the ITAT or jurisdictional High Court as per the provisions of section 158AB of the Act.
The Board has renumbered the existing Rule 16 as Rule 15A and inserted a new Rule 16 to provide that the application referred to in section 158AB, required to be made before the Appellate Tribunal or the jurisdictional High Court, shall be made in Form No. 8A by the Assessing Officer.
Form No. 8A requires the particulars related to the question of law for which appeal is deferred and the details of other cases or cases on the basis of which appeal is deferred.
Read the full text of CBDT Notification No. 83/2022 dated 12.07.2022 on Application Form No. 8A for deferring appeal u/s 158AB
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 12th July, 2022
INCOME-TAX
G.S.R. 537(E).—In exercise of the powers conferred by sub-section (2) of section 158AB read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:–
1. Short title and commencement.–(1) This rule may be called the Income-tax (Twenty Second Amendment) Rules, 2022.
(2) They shall come into force from the date of its publication in the Official Gazette.
2. In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), in Part IIIA, rule 16 shall be renumbered as rule 15A thereof and after rule 15A as so numbered, the following rule shall be inserted, namely:—
“16. Application under section 158AB to defer filing of appeal before the Appellate Tribunal or the jurisdictional High Court.- The application referred to in sub-section (2) of section 158AB, required to be made before the Appellate Tribunal or the jurisdictional High Court, as the case may be, shall be made in Form No. 8A by the Assessing Officer.”.
3. In the principal rules, in Appendix-II,–
(I) in Form No. 8, for the brackets, words and figures “[See rule 16]”, the brackets, words and figures “[See rule 15A]” shall be substituted;
(II) after Form No. 8, the following Form shall be inserted, namely:—
“Form No. 8A
[See rule 16]
In the High Court of ……… or
Income-tax Appellate Tribunal…..
(strike out whichever is inapplicable)
Explanation: For the purposes of this rule and form No. 8A, the words “relevant case” and “other case” shall have the same meaning as assigned to them in section 158AB of the Act.
It is hereby certified that–
(a) the question(s) of law mentioned in item 4, arising in the case of the assessee for assessment year ___________ is/are identical with a question of law arising in:-
a. his case for the assessment year ___________
b. the case of __________ for the assessment year ___________ ,
(b) the question(s) is/are pending before the jurisdictional High Court under section 260A or the Supreme Court in an appeal under section 261 or the Supreme Court in a Special Leave Petition under article 136 of the Constitution against the order of the Appellate Tribunal/ jurisdictional High Court as mentioned in item 5 above;
(c) the appeal on the question(s) of law mentioned in item 4 shall be filed in accordance with the provisions of sub-section (4) of section 158AB of the Act.
Signed
(Appellant)
Name:_____________
Designation:_________
Form of Verification
I, ______________, the appellant, do hereby declare that what is stated above is true to the best of my information and belief.
Place:____________ Signature:_______________________
Date:_____________ Name:_________________________
Designation:_______________
Notes:
If the space provided is found insufficient, separate enclosures may be used for the purpose.”.
[Notification No. 83/2022/ F. No. 370142/30/2022-TPL]
PRAJNA PARAMITA, Director
Note: The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii) vide number S.O. 969(E) dated the 26th March, 1962 and were last amended vide notification number G.S.R. 524(E) dated the 8th July, 2022.
Download CBDT Notification No. 83/2022 dated 12.07.2022 on Application Form No. 8A for deferring appeal u/s 158AB in PDf format
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