Filing an Appeal before Commissioner of Income Tax (Appeals), Orders Which Are Appealable by Assessee before Commissioner of Income-tax (Appeals), Fees For Filing Appeal Before CIT (Appeals) and Documents To Be Submitted for Appeal before Commissioner of Income-tax (Appeals). Any person or an assessee who is aggrieved by an order of an Assessing Officer (AO), can file an appeal against the order before the Commissioner of Income Tax (Appeals) by submitting Form 35 online on the Income tax e-Filing portal within 30 days from the date of service of order or demand.
Procedure of Filing an Appeal before Commissioner of Income Tax (Appeals)
After filing Form no. 35 on the income- tax portal,
1. The Commissioner of Income-tax (Appeals) will communicate to the taxpayer and the Assessing Officer for whose order is preferred about the date and place for hearing the appeal by issuing a notice to both parties.
2. On the date of hearing the taxpayer or the Assessing Officer can either appear personally or through an authorized representative.
3. The Commissioner of Income-tax (Appeals) would either hear the appeal or may adjourn the appeal from time to time as he may think fit.
4. Before passing the order, the Commissioner of Income-tax (Appeal) may either or may direct the Assessing Officer to make necessary inquiries as he may deem fit and report the result directly to him.
5. During the appeal, the taxpayer also has a right to go into additional grounds of appeal which is correlated to it. However, additional grounds will only be accepted by the Commissioner of Income-tax (Appeals) if he is satisfied that the omission of these grounds was not willful or unreasonable.
Orders Which Are Appealable by Assessee before Commissioner of Income-tax (Appeals)
Section 246A lists the orders against which an appeal can be filed before the Commissioner of Income-tax (Appeals). Some of them are given as below:
1. Notice passed against the taxpayer in a case where is not satisfied with the notice passed under Income Tax Act.
2. Notice issued under section 143(1) (1B) where adjustments have been directed in the return of income.
3. Notice issued under section 200A (1) where adjustments have been made in the filed statement.
4. Notice issued under section 143(3) except in case of a judgment passed by the Dispute Resolution Panel.
5. A notice of assessment or reassessment passed under section 153A or under section 158BC in case of search/seizure.
6. Rectification order passed under section 154 or under section 155.
What is Form 35 of the Income Tax Act?
Form 35 is available for assessees or deductors aggrieved by any order of an Assessing Officer (AO). They can file an appeal to the Commissioner of Income Tax (Appeals) against any order of the Assessing Officer by submitting a duly filled Form 35. People who need to mandatorily e-file income tax returns can also e-file Form 35. If you do not file your income tax returns online, you can also file Form 35 offline.
When you are filing Form 35, you need to file your appeal along with a Memorandum of Appeal, provide a statement of facts and explain the ground behind your appeal. Apart from that, your Form 35 should also be accompanied by a copy of the order appealed against the notice of demand.
How to Download Form 35 of Income Tax Act?
You can file Form 35 on the official e-filing website of the Income Tax Department. You can also download the offline version of Form 35 from the Income Tax website.
How to File Form 35 of Income Tax?
Here are the steps that you can follow if you want to fill up and submit Form 35 online:
Step 1: Visit the official Income Tax e-filing portal and log in using your user ID and password.
Step 2: A new page will open. Click on the e-file option from the taskbar. A drop-down menu will open. Click ‘Income Tax Form’ and select the ‘File Income Tax Forms’ option.
Step 3: On the ‘File Income Tax Forms’ page, enter Form 35 in the search bar and click on it once the option comes up.
Step 4: Once a new page opens, click ‘Let’s Get Started’.
Step 5: Now the Form 35 page will open. On this page, fill in all the necessary details and click the ‘Preview’ button.
Step 6: Check all the details on the ‘Preview’ page and click ‘Proceed to E-Verify’.
Step 7: A dialogue box for a confirmation to proceed with e-verification will appear on the screen. Click ‘Yes’ here.
Step 8: An e-verification page will open where you need to verify the form. After successful verification, a success message will be displayed on the screen along with the Transaction ID and Acknowledgement Number. You need to note these numbers for future reference.
Form 35 Income Tax Appeal Fees
Fees payable before you file an appeal to the Commissioner of Income Tax (Appeal) depend on your total income calculated by the Assessing Officer (AO). Here is a table mentioning the fees you must pay while submitting Form 35. After payment of the fees, you need to attach the proof of payment along with Form 35.
Total Income Determined by AO | Appeal Fee |
Assessed total income of Rs. 1 lakh or less | Rs. 250 |
Assessed total income of more than Rs. 1 lakh and up to Rs. 2 lakh | Rs. 500 |
Assessed total income of more than Rs. 2 lakh | Rs. 1000 |
Appeals for any other case | Rs. 250 |
FAQS
Q: How can I check my Form 35 status?
Form 35 status by using the steps you use to check your ITR filing status. Visit the e-filing portal homepage and log in with your user ID and password. Choose ‘e-File’ from the taskbar, select ‘Income Tax Return’, and then click ‘View Filed Returns’. Once redirected, you can view the status of all the returns you have filed.
Q: What should I fill in Form 35?
Any assessee or deductor aggrieved by an order announced by an Assessing Officer can file an appeal against it. While filling up the form, you need to enter information about the order against which the appeal is being filed, details of the appeal, details of taxes paid, and most importantly, a statement of facts and the grounds of the appeal.
Q: Can Form No 35 be revised?
Yes, you can revise the Form 35 application by submitting an offline application to the concerned Commissioner of Income Tax (Appeal).
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