Procedure for Filing Appeal before CIT (A)

The Government under the concept of Digital India gradually making many procedures paperless for efficient and effective working. The Income tax Department has launched e-filing facility to file appeal before the Commissioner of Income tax (Appeals). Online filing of appeal before CIT (A) against the order of the assessing officer is mandatory for persons for whom e-filing of return of income is mandatory.

The Income tax department has launched simplified procedure for filing appeal before CIT(A). Online appeal with CIT(A) is filed after login into persons account at Income tax e-filing portal (www.incometaxindiaefiling.gov.in). After login into account, e-Form No. 35 is available under the head "Prepare and Submit Online Form (other than ITR)" available under "e-File" tab. After opening the e-Form 35, the same has to be filled online as per the Instruction specified therein before the session is expired. Besides basic information about the assessee, Statement of facts and Grounds of Appeal to be filled up very cautiously and should not be lengthy and argumentative, as the appeal is decided mainly on the basis of Grounds of Appeal raised while filing appeal before the CIT(A). The appeal can be filed only after payment of prescribed fees of Rs 250 / Rs 500 / Rs 1000, when the total income assessed is equal to 100000 / equal to 200000 / more than 200000 respectively. In other cases appeal fees is Rs 250/- only. The appeal form must be accompanied with Order appealed against, Notice of Demand and Appeal fees challan and List of documentary evidence relied upon.

The appeal filing fees is kept to be minimum to facilitate persons who want to file appeal before Commissioner of Income tax (Appeals) being aggrieved by the order of lower authorities. There are cases where the Income tax Officer treats the non-taxable income as taxable, does not allow claim of expenses though allowable, impose penalty etc which leads to imposition of demand on the persons. In such cases it becomes necessary to file appeals before such orders rather than paying demands as determined.