The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that self-assessment orders are appealable.
The present appeal has been filed by M K Wood India Pvt Ltd against the dismissal of their appeal filed before the Commissioner of Appeals.
The assessee himself determines the income tax payable. The tax department has made available various forms for filing income tax returns. The assessee consolidates his income from various sources and adjusts the same against losses or deductions or various exemptions if any, available to him during the year. The total income of the assessee is then arrived at.
The assessee reduces the TDS and Advance Tax from that amount to determine the tax payable on such income. Tax, if still payable by him, is called self-assessment tax and must be paid by him before he files his return of income. This process is known as Self -assessment.
The Counsel for the assessee submitted that they had failed to claim the benefit of Notification No. 21/2012-Cus dated 17.03.2012 at the time of filing the Bill of Entry under the self-assessment procedure. On realizing their mistake, they file an appeal before the Commissioner (Appeals) seeking the challenge of the self-assessment made by them.
The Counsel further submitted that the Commissioner (Appeals) has rejected their appeals solely on the ground that the self-assessment is not an appealable order and therefore, no appeal can be filed against such an order.
The Authorised Representative relied on the impugned order.
The Apex Court in the case of ITC LTD vs. CCE, Kolkata-IV, specifically held that of self-assessment orders are also assessment orders and are appealable just like other orders, like re-assessment orders. A Two-Member Bench of Raju, Technical Member and Somesh Arora observed that “The Commissioner (Appeals) has rejected the appeal solely on the ground that no appeal can be filed against the self-assessment order. We find that the Commissioner’s orders did not have the benefit of the decision of the Apex Court in the case of ITC LTD.”
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