What is the time limit to file appeal to CIT(A)?

Appeal to CIT(A) must be filed within 30 days from the date of service of notice of demand or the order appealed against. For ITAT, the time limit is 2 months from the end of the month in which order is communicated (w.e.f. 01-10-2024).

What is Form 35 and Form 36 in Income Tax Appeal?

Form 35 is used to file appeal before CIT(A) or JCIT(A) under Section 246A. Form 36 is used to file appeal before Income Tax Appellate Tribunal (ITAT) under Section 253. Both forms can be filed online through e-filing portal.

What is the appeal fee for CIT(A)?

Appeal fee for CIT(A): ₹250 if assessed income ≤ ₹1 lakh, ₹500 if assessed income > ₹1 lakh but ≤ ₹2 lakh, ₹1,000 if assessed income > ₹2 lakh. For ITAT: ₹500 to ₹10,000 based on income.

Income Tax Order Appeal in Dwarka Delhi | Appeal to CIT(A) | ITAT Appeal | Section 246A | Form 35 Filing

Appeal Hierarchy

Income Tax Appeal Hierarchy in India

Understanding the levels of appeal under Income Tax Act, 1961

Assessing Officer

Passes Assessment Order, Penalty Order, Demand Notice under various sections

Original Order

CIT(A) / JCIT(A)

First Appellate Authority. Appeal under Section 246A. Form 35 filing.

First Appeal

ITAT

Income Tax Appellate Tribunal. Appeal under Section 253. Form 36 filing.

Second Appeal

High Court / Supreme Court

Appeal on substantial question of law only. Section 260A & 261.

Final Appeal

Latest Update - Finance Act 2025 & Effective from 01-10-2024

New JCIT(Appeals) created: Joint Commissioner (Appeals) now handles small appeals to reduce pendency. ITAT Time Limit Changed: Appeal to ITAT must now be filed within 2 months from end of month in which order is communicated (earlier was 60 days from date of order). This applies to orders communicated on or after 01-10-2024.

Appealable Orders

Orders Against Which Appeal Can Be Filed

Section 246A specifies orders appealable before CIT(A)

Section 143(1)

Intimation Order

Appeal against adjustments made in intimation issued under Section 143(1)/(1B) where income offered in return has been modified.

Section 143(3)

Scrutiny Assessment Order

Appeal against assessment order passed after scrutiny proceedings (except orders passed under DRP directions).

Section 144

Best Judgment Assessment

Appeal against ex-parte assessment order passed when assessee fails to comply with notices.

Section 147/148

Reassessment Order

Appeal against order of reassessment or re-computation passed after reopening of assessment.

Section 270A

Penalty for Under-reporting

Appeal against penalty order for under-reporting or misreporting of income (50% to 200% penalty).

Section 271

Other Penalty Orders

Appeal against penalty for concealment, failure to file return, failure to comply with notices, etc.

Section 156

Demand order

Appeal against order of demand specifying tax, interest, penalty or other amounts payable.

Section 245

Refund Adjustment

Appeal against order adjusting refund against outstanding demand without proper opportunity.

Time Limit & Fees

Appeal Filing Time Limit & Fee Structure

Critical deadlines and fee requirements for Income Tax Appeals

Time Limit for CIT(A) Appeal

30 Days

From the date of service of notice of demand or the order appealed against

Section 249(2) - Can be condoned if sufficient cause shown

Time Limit for ITAT Appeal

2 Months

From end of month in which order is communicated (w.e.f. 01-10-2024)

Section 253(3) - Earlier was 60 days from date of order

Appeal Fee Structure - CIT(A) [Section 249(1)]

₹250

Assessed Income ≤ ₹1,00,000

₹500

Income > ₹1L but ≤ ₹2L

₹1,000

Assessed Income > ₹2,00,000

Appeal Fee Structure - ITAT [Section 253(6)]

₹500

Income ≤ ₹1L

₹1,500

Income > ₹1L to ₹2L

1% or ₹10K

Income > ₹2L (max ₹10,000)

Appeal Forms

Form 35 & Form 36 - Appeal Filing

Understanding the forms required for Income Tax Appeals

Form 35 - Appeal to CIT(A)/JCIT(A)

Form 35 is used to file first appeal before Commissioner of Income Tax (Appeals) or Joint Commissioner (Appeals) under Section 246A of the Income Tax Act.

Contents of Form 35:

Details of appellant (Name, PAN, Address)
Details of Assessing Officer and order appealed
Statement of Facts (detailed narrative)
Grounds of Appeal (legal & factual grounds)
Relief claimed from CIT(A)
Verification by appellant

E-Filing Mandatory: Form 35 must be filed electronically through Income Tax e-filing portal. Physical filing not accepted.

Form 36 - Appeal to ITAT

Form 36 is used to file second appeal before Income Tax Appellate Tribunal (ITAT) under Section 253 against the order of CIT(A).

Contents of Form 36:

Details of appellant and respondent
Particulars of order appealed against
Grounds of Appeal (concise & numbered)
Statement of Facts
Questions of Law involved (if any)
Affidavit in support

Physical + E-Filing: Form 36 can be filed both physically at ITAT bench or electronically through ITAT e-filing portal.

Faceless Appeal

Faceless Appeal Scheme, 2020

CBDT Notification No. 76/2020 dated 25-09-2020

Key Features of Faceless Appeal

No Physical Appearance: Assessee not required to appear personally before CIT(A)
Video Conferencing: Personal hearing through video conferencing on request
Dynamic Jurisdiction: Appeal may be handled by any CIT(A) across India
Electronic Communication: All notices and orders communicated electronically
Transparency: Real-time status tracking on e-filing portal
Time-bound Disposal: Scheme aims for faster disposal of appeals

Documents for Appeal Filing

Form 35 (in duplicate with Statement of Facts)

Certified copy of order appealed against

Notice of Demand in original

Challan of appeal fee paid

Power of Attorney (if filed through representative)

Computation of income and tax

Relevant supporting documents

Earlier appeal orders (if any)

Process

How to File Income Tax Appeal - Step by Step

Complete procedure for filing appeal before CIT(A)

Step 1: Analyze the Order

Read assessment order carefully. Identify errors in facts, law, or computation. Note the date of receipt - appeal time starts from this date.

Step 2: Prepare Grounds of Appeal

Draft detailed grounds covering all issues. Include both legal and factual grounds. Each ground should be specific and concise.

Step 3: Prepare Statement of Facts

Write comprehensive narrative explaining facts of the case, assessment proceedings, and why order is erroneous.

Step 4: Pay Appeal Fee

Pay appeal fee online through e-Pay Tax. Fee depends on assessed income (₹250 to ₹1,000 for CIT(A)).

Step 5: E-File Form 35

Step 6: Acknowledgment

Download acknowledgment after successful submission. Appeal number assigned. Track status online.

Step 7: Hearing (Optional)

Request personal hearing through video conference under Faceless Appeal Scheme. Submit additional evidence if needed (Rule 46A).

Step 8: Appeal Order

CIT(A) passes order - confirming, modifying, or annulling the AO's order. Can file further appeal to ITAT if aggrieved.

Pricing

Income Tax Appeal Services in Dwarka

Professional appeal filing and representation services

CIT(A) Appeal Filing

First Appeal - Form 35

₹4,999₹9,999

Per appeal

Order Analysis
Grounds Preparation
Statement of Facts
Form 35 E-Filing
Document Compilation
Hearing Support

File CIT(A) Appeal

ITAT Appeal Filing

Second Appeal - Form 36

₹14,999₹29,999

Per appeal

Everything in CIT(A) +
Case Law Research
Form 36 Preparation
ITAT Filing
Written Submissions
Hearing Representation

File ITAT Appeal

Stay of Demand

Application for stay

₹2,999₹5,999

Per application

Stay Application Drafting
Prima Facie Case Analysis
Balance of Convenience
Filing & Follow-up
Hearing Support

Apply for Stay

FAQs

Income Tax Appeal FAQs - Dwarka Delhi

CIT(A) - Commissioner of Income Tax (Appeals) is the first appellate authority for most income tax cases. Handles appeals under Section 246A. JCIT(A) - Joint Commissioner (Appeals) was created in 2024 to handle smaller appeals and reduce pendency. JCIT(A) handles appeals where order is passed by AO below rank of Joint Commissioner and where the appeal involves smaller amounts. Both have similar powers but different monetary jurisdictions. The Faceless Appeal Scheme applies to both.

Appeal to CIT(A) must be filed within 30 days from the date of service of: (a) Notice of demand relating to assessment, or (b) The order appealed against. However, CIT(A) has power to condone the delay if sufficient cause is shown for not filing within time. For ITAT, the time limit has been changed to 2 months from end of month in which order is communicated (effective from 01-10-2024). Always try to file within time to avoid complications.

Section 246A specifies appealable orders: (1) Intimation u/s 143(1) with adjustments, (2) Assessment order u/s 143(3), (3) Best judgment assessment u/s 144, (4) Reassessment order u/s 147, (5) Order u/s 153A/153C (search cases), (6) Penalty orders u/s 270A, 271, (7) Order u/s 154 (rectification), (8) Order u/s 245 (refund adjustment), (9) TDS/TCS related orders u/s 200A, (10) Order refusing registration to trusts. Note: Orders passed with prior approval of higher authority or DRP orders have different appeal routes.

No mandatory pre-deposit for CIT(A) appeal. However, filing appeal does not automatically stay the demand. The AO can enforce collection during appeal pendency. You should: (1) Apply for stay of demand before CIT(A), (2) Pay at least 20% of disputed demand as per CBDT instructions, (3) Show financial hardship if unable to pay. For ITAT appeal also, no mandatory pre-deposit but stay application is advisable. The 20% payment guideline is administrative, not statutory, and can be relaxed in genuine hardship cases.

Form 35 is the appeal form for CIT(A)/JCIT(A). E-filing process: (1) Login to incometax.gov.in, (2) Go to e-File → Income Tax Forms → Form 35, (3) Enter appellant details, AO details, order details, (4) Prepare and upload Statement of Facts (detailed narrative), (5) Prepare and upload Grounds of Appeal (numbered grounds), (6) Pay appeal fee online (₹250/₹500/₹1,000 based on income), (7) Upload order appealed against, demand notice, challan, (8) e-Verify using DSC/EVC/Aadhaar OTP, (9) Download acknowledgment. Physical filing not accepted - only e-filing.

Yes, additional evidence can be submitted under Rule 46A of Income Tax Rules. Conditions: (1) AO refused to admit evidence without sufficient cause, (2) Appellant was prevented by sufficient cause from producing evidence, (3) Appellant was not required to produce evidence by AO, (4) CIT(A) finds it necessary for proper disposal. Application for additional evidence must be made in writing with reasons. CIT(A) will give AO opportunity to examine evidence and comment. ITAT can also admit additional evidence under Rule 29.

Faceless Appeal Scheme, 2020 (CBDT Notification No. 76/2020) eliminates physical interface between appellant and CIT(A). Key features: (1) Appeal assigned to any CIT(A) across India through automated allocation, (2) All communication through e-filing portal only, (3) No requirement to appear personally, (4) Video conferencing for personal hearing on request, (5) Time-bound disposal, (6) Penalty and rectification also handled faceless. Exceptions: International taxation, Black Money Act, Benami cases, search cases still excluded from faceless scheme.

Our appeal services: CIT(A) Appeal Filing: ₹4,999 (includes order analysis, grounds preparation, statement of facts, Form 35 e-filing, document compilation, hearing support). ITAT Appeal Filing: ₹14,999 (includes everything in CIT(A) plus case law research, Form 36 preparation, written submissions, ITAT hearing representation). Stay of Demand: ₹2,999. Condonation of Delay: ₹1,999. These are competitive rates for Dwarka, Uttam Nagar, Janakpuri, Palam, Najafgarh area. Contact +91-8750051664.

Income Tax Order Appeal Services in Dwarka Delhi

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