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Filing of Appeal with CIT

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  • Filing of Appeal with CIT
  • E-filing of appeal is mandatory for the persons who are required to file the return of income electronically.
  • Get it done quickly, fastly, and securely with Gainme Expert. 100% Fast and Secure Online Process
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Required Documents

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Copy of Assessment Order/ Intimation appealed against

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Notice of demand in original

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Copy of challan evidencing payment of appeal fees

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Any other attachment like Power of Attorney in favour of Authorized representative

Income Tax Authorities have the powers to carry out assessment, search, seizure, recovery and prosecution proceedings against any taxpayer. If such taxpayer is aggrieved of the orders of any Income Tax Authority (herein called assessing officer), he can file appeal against the order of the assessing officer before the Commissioner of Income Tax (Appeals). CIT (Appeals) is the first appellate authority

Such appeal can be filed within 30 days of receipt of the order or demand notice. Appeal is filed electronically on Income Tax e-filing Portal in the form prescribed i.e. Form-35

Required Documents

Copy of Assessment Order/ Intimation appealed against

Notice of demand in original

Copy of challan evidencing payment of appeal fees

Any other attachment like Power of Attorney in favour of Authorized representative

Frequently Asked Question

What are the matters in respect of which an appeal can be filed before Commissioner of Income Tax (Appeals)?

Following are the orders against which an appeal can be filed before CIT (Appeals):

  • Intimations issued under section 143(1)/(1B) where any adjustments have been made to income offered for tax in the ITR
  • Orders passed against the taxpayer in a case where the taxpayer denies the liability to be asse0073sed under Income Tax Act
  • Intimation issued u/s 200A(1) where adjustments are made in the filed statement
  • Assessment order passed under section 143(3) except in case of an order passed in pursuance of directions of the Dispute Resolution Panel
  • An assessment order passed under section 144
  • Order of Assessment, Re-assessment or Re-computation passed after reopening the assessment under section 147except an order passed in pursuance of directions of the Dispute Resolution Panel
  • An order referred to in section 150
  • An order of assessment or reassessment passed under section 153A or under section 158BC in case of search/seizure
  • Order made under section 92CD (3)
  • Rectification order passed under section 154 or under section 155
  • Order passed under section 163 treating the taxpayer as agent of non-resident
  • Order passed under section 170(2)/ (3) assessing the successor of the business in respect of income earned by the predecessor
  • Order passed under section 171 recording the finding about partition of a HUF
  • Order passed by Joint Commissioner under section 115VP(3) refusing approval to opt for tonnage-tax scheme to qualifying shipping companies
  • Order passed under section 201(1)/206C (6A) deeming person responsible for deduction of tax at source as assessee-in-default due to failure to deduct tax at source or to collect tax at source or to pay the same to the credit of the Government
  • Order determining refund passed under section 237
  • Order imposing penalty under Income Tax Act

What is the time limit within which an appeal can be filed before CIT (A)?

As per Section 249(2), an appeal shall be filed according to following deadlines:

  1. Where the appeal is under section 248, within 30 days of the date of payment of tax;
  2. Where the appeal relates to any assessment or penalty, within 30 days of the date of service of notice of demand relating to such assessment or penalty
  3. In any other case, within 30 days of the date on which intimation of the order sought to be appealed against is served

Can an appeal be filed before CIT (A) after the time limit of 30 days as prescribed u/s 249(2)?

Yes, appeal can be filed in Form No. 35 beyond the prescribed period of 30 days. But, the taxpayer shall file request for condonation of delay along with Form No. 35 giving the reasons of delay. CIT (A) may admit belated application if he is satisfied that the reason for delay was reasonable

What is the fee for filing appeal before CIT (A)?

The fees for filing the appeal before the Commissioner of Income-tax (Appeals) are as follows:

  • Where assessed income (i.e. total income as determined by the Assessing Officer) is :
    • Less than or equal to Rs. 1, 00,000:- Rs. 250
    • More than Rs. 1, 00,000 but less than Rs. 2, 00,000:- Rs. 500
    • More than Rs. 2, 00,000:- Rs.1, 000
  • Where subject-matter of appeal relates to any other matter, i.e., other than above:-Rs. 250

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