ITAT · Mumbai Bench2024§44BB
Appeals Drafting for CA Firms: CIT(A) and ITAT
The assessment order is bad, the client wants to fight, and the grounds are due. But grounds drafted in a hurry haunt the appeal for years.
A paper-book assembled without a theory of the case is just paper.
8 retired officers of the Income Tax Department259+ years cumulative service in the DepartmentWhite-label · NDA-backed · Your letterhead
What lands on your desk
- Grounds of appeal for CIT(A) and ITAT, built on a stated theory of the case
- Statements of facts that survive the Department's version
- Paper-books: compiled, indexed, cross-referenced to grounds
- Written submissions and case-law compilations per ground
- Condonation applications with evidence architecture
Grounds within the appeal window, agreed on day one; paper-books to the hearing calendar.
Process
Send the order and record
Assessment order, submissions filed, and what the client wants out of the appeal.
Theory before grounds
An officer who has written appellate orders maps which grounds win and which merely exist.
Drafts on your letterhead
Grounds, SoF and paper-book delivered in filing-ready form.
You represent
Your appearance before CIT(A)/ITAT; we stay available for hearing notes.
The pilot
Send us one scrutiny file.
Fixed fee, agreed before we start. A retired officer reads the file and returns a written assessment within 48 hours: exposure, grounds, and what the reply must contain. Under NDA, on your letterhead, before any retainer conversation.
Recent rulings this desk works from
Assessment & appeals hub →CBDT2024§43B(h)Update
CBDT corrigenda: §43B(h) MSME disallowance enters Form 3CD Clause 22
CBDT2024§139Update
ITR forms for AY 2024-25: new-regime default, online-game winnings, political donations and other disclosures
High Court · Madras2024§131 · §133(6)
Madras High Court: 45 days is a reasonable period to retrieve a closed bank account's statements
Questions CA firms ask first
Can you work from a bad record, with weak submissions below?
Yes, and it changes the drafting: grounds are framed to open the record where possible and to protect what the record already holds. The theory memo states this honestly before drafting starts.
Do you appear at hearings?
No. Representation stays with your firm; that is the white-label model. We supply the drafts, the compilations and hearing notes behind your appearance.
What comes in the 48-hour assessment?
A written read of the order: the grounds we see, their relative strength, limitation status and what the paper-book must contain. Fixed pilot fee, no retainer required.