Template Description

This template is a formal letter drafted on a professional letterhead, to request an adjournment from the Commissioner of Income Tax (Appeals) in response to a notice under Section 250 of the Income Tax Act. The template is 2-page in MS Word format. This letter is mandatory for those, who may need to request additional time to compile and submit necessary documents during an appeal process. The intended audience includes tax professionals, businesses, and legal advisors.

Understanding the Adjournment Letter to CIT (Appeals) due to Paper under Compilation

What is Adjournment - Letter to Commissioner of Income Tax (Appeals)?

When a taxpayer disagrees with an assessment or order passed by the Income Tax Department, they can file an appeal with the Commissioner of Income Tax (Appeals) [CIT(A)]. During this appeal process, the CIT(A) may issue a notice under section 250 of the Income Tax Act, asking the taxpayer to furnish their submission by a specific date. If the taxpayer or their representative requires more time to prepare the necessary documents or compile the information needed for the appeal, they can formally request an adjournment, i.e., an extension of the deadline.

Procedure for Filing a Request for Adjournment:

• Drafting the Letter: Draft the request on the official letterhead of the professional or firm. Address the letter to the concerned Commissioner of Income Tax (Appeals) at the NFAC (National Faceless Appeal Centre).

• Mentioning Key Details: Refer to the notice under section 250 of the Income Tax Act, specifying the name of the Commissioner, assessment year, PAN, and DIN. Clearly state the reasons for requesting an adjournment, such as ongoing compilation of necessary documents or preparation of written submissions.

• Submission of Prior Documents: Mention any documents already submitted, such as a paper book, and the number of pages it contains. State the intent to submit the remaining documents at the earliest possible date.

• Requesting a Time Extension: Formally request an extension of two weeks (or as required) to complete the submission. Express gratitude and ensure the request is respectful and professional.

• Signing the Letter: The letter should be signed by a partner or authorized signatory of the firm, with their professional designation clearly stated.

Conclusion

Utilizing this template allows tax professionals to formally request additional time in a structured and respectful manner, ensuring that they meet their obligations without compromising the quality of their submissions. This process is vital in maintaining the integrity of the appeal process and achieving favourable outcomes for clients, ultimately reinforcing the professional's credibility and commitment to due diligence.