Income Tax appeal file online with CIT
How to file Income Tax Appeal online with Commissioner of Income tax against intimation letter or Assessment Order
Income Tax appeal with CIT can be filed online by using the Income Tax Website. Appeals under Section 92CD, 144, 147, 150, 154, 155, 163, 171, 185, 186, 195, 201, 237, 270, 271, 272, 273, 274, 275, 115VP(3), 115WE, 115WF, 115WF Read with Section 115WG, 115WG, 143(1), 143(1) read with Section 264, 143(1B), 143(3), 143(3) Read with Section 144C, 143(3) Read with Section 1447, 143(3) Read with Section 250, 143(3) Read with Section 254, 143(3) Read with Section 260, 143(3) Read with Section 260A, 143(3) Read with Section 263, 143(3) Read with Section 264, 143(3) Read with Section 92CA, 144 Read with Section 158BD, 144 Read with Section 142(1), 144 Read with Section 250, 144 Read with Section 263, 264, Section 147, 153A, 153C, 154, 158BC, 158BD, 158BFA, 158BFA(2), 170(2), 170(3), 170(4), 172(4), 185(1), 185(2), 185(3), 185(4), 186, 200A, 201(1A), 206C, 221, 260A, 263, 264, 270A, 271(1), 271A, 271B, 271C, 271D, 271E, 271F, 271G, 271H, 271I, 271J, 272A, 272B, 273A, 273B, 275, 248, 272A(1)(d) etc can be filed online. Steps and Procedure to file Income Tax appeal online is described below:
Documents to be attached to file Income tax appeal online
- Copy of order / Intimation by Assessing Officer
- Demand Notice
- Details of Appeal Fees paid
- Details of Pending Appeal
- Details of Taxes Paid
- Statements of facts, Grounds of appeal & Documentary evidence
- Document Identification No (DIN) (Available on the Assessment Order)
Income Tax Appeal Fee
| Income Determined by AO | Appeal Fee |
| Assessed total income Rs. 1 Lakh or less | Rs. 250 |
| Assessed total income more than Rs. 1 Lakh but less than 2 Lakh | Rs. 500 |
| Appeals involving Total Assessed Income more than Rs. 2 Lakhs | Rs. 1000 |
| Appeals involving any other matter | Rs. 250 |
Steps to file income tax appeal online with CIT
Step 1: Visit the Website and login by using Login Name and Password
https://eportal.incometax.gov.in/iec/foservices/#/login
The following page will open
Step 2: Click on E-file -> Income Tax Forms-> File Income Tax Forms
The Following option will open at right side among other options
Step 3: Click on Person not dependent on any Source of Income
Step 4: Chose Form No. 35 from the List
Step 5: Select Assessment Year and Click on Continue
Step 6: Click on Get Started
The following page will open
Step 7: Select Applicable Order Type
File appeal for an order without DIN : Select this for order issued before 1.10.2019
File Appeal for an order with DIN: Select this for order issued after 1.10.2019
DIN of the order against which Appeal is filed: Select the order from the dropdown menu.
Section and sub-section of the Income tax Act: Select relevant section from the Menu
Date of Order: Fill date of Order
Date of Service of Order/ Notice of Demand/ Date of payment of tax tax in case of appeal under section 248: Fill the date of service of order
Step 8. Click on CONTINUE
The following page will open
Step 9: Fill Required information and click on Save
Basic Information: Name, address, email, Mobile Number etc and Click on Save
Order Against which appeal is filed: Fill Assessment Year, Details of order appealed against, Section of Income Tax Act, Order No, Date of order, Date of service of order, Income tax authority etc (some of the options will be automatically filled) and Click on Save
Please attach Copy of Assessment order and Notice of Demand
Pending Appeal: Fill pending appeal information if any
Appeal Details: Fill appeal details
Amount of Income Assessed: Fill the assessed income
Total Addition to income: Fill the amount of addition made by Department
In case of loss, total disallowance of Loss in assessment :Fill the amount
Amount of addition/ Disallowance of loss disputed in Appeal: Fill the disputed amount
Amount of disputed demand: Fill the amount of demand raised by department
Is appeal related to penalty or not: Chose answer
Details of taxes paid: Fill the information and Click on Save
Full tax paid or not: Select option
Acknowledgement No: Fill the income tax return acknowledgement No
Date of Filing : Fill date of filing of Return
Total Tax paid: Fill amount of total tax paid
Advance Tax paid: Chose option
If appeal is related to any tax deductible under section 195: chose option
Statement of Facts, Grounds of Appeal and additional evidence
Statement of facts: Write statement of facts upto 10000 characters
List of documentary evidence relied upon: Attach supporting documents
Grounds of appeal: Attach grounds of appeal file
Appeal Filing Details: Fill the details and Click on Save
Whether there is delay in filing Return: If there is delay in filing return Chose yes and fill the reason for delay
Details of appeal fee paid: Click on Add details and Fill BSR Code of Bank, Date of Payment of Appeal fee, Challan Serial Number and click on Save
Form of Verification
Click on verification and save
Step 10: Click on Preview. Verify the Information and Submit
Step 11: Verify the submission through OTP or Digital Sign
Note:
Size of files should be less than 5 MB
File format should be PDF/ZIP
Form to file Appeal with CIT
Form 35 must be filed by an assessee for appeal to CIT (Appeals)
Period to file Appeal with CIT
An Appeal to CIT (A) can be filed within a period of 30 days from the date of service of the Notice of Demand or Date of Order or Date of payment of tax, as the case may be.
The Commissioner (Appeals) may admit an appeal after the expiration of period of 30 days if he is satisfied that the appellant had sufficient cause for not presenting it within that period.
Other information
E-verification of Form 35 is mandatory either through DSC or EVC.
Every appeal is accompanied by payment of an appeal fee which is required to be paid before filing of Form 35.
The CBDT vide Circular No.19/2019 dated 14th August, 2019 has mandated that no communication shall be issued by any income-tax authority relating to assessment, appeals, orders, statutory or otherwise, exemptions, enquiry, investigation, verification of information, penalty, prosecution, rectification, approval etc. to the assessee or any other person, on or after the 1st day of October, 2019 unless a computer-generated Document Identification Number (DIN) has been allotted and is duly quoted in the body of such communication
Any communication which is not in conformity with above Circular, shall be treated as invalid and shall be deemed to have never been issued.
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