Appeals & Revision AY 2026-27
Introduction
The Income-tax Act provides a structured mechanism for appeals and revision to address grievances arising from orders passed by tax authorities. These provisions are detailed in Chapter XX of the Act and are categorized across different appellate levels and revisionary powers.
Manner of Filing Appeal to JCIT(A)
- Form and Mode of Filing
o The appeal shall be filed in Form 35.
o Appeals are to be filed through the e-filing portal in accordance with the e-Appeal Scheme, 2023, which came into effect on 29-05-2023 and mandates faceless disposal.
o If the return was e-filed using a digital signature, the appeal must be verified using a digital signature.
o If the return was e-filed using Electronic Verification Code (EVC), Form 35 must be verified using EVC.
o If the return was filed in paper form, Form 35 may be filed either electronically or in paper format.
- Preconditions for Admission of Appeal-The JCIT(A) shall not admit an appeal if:
o The return has been filed but the tax due on the returned income has not been paid.
o The return has not been filed, and the amount equivalent to the advance tax liability has not been paid, unless the JCIT(A) admits the appeal for recorded reasons.
However, the Assessing Officer may, under Section 220(6), treat the assessee as not being in default in respect of the disputed demand during the pendency of the appeal.
- Verification and Supporting Documents
o Form 35 must be verified by a person authorised to verify the return.
o The appeal should be submitted in duplicate with:
➢ Memorandum of appeal,
➢ Statement of facts,
➢ Grounds of appeal,
➢ Copy of the order appealed against,
➢ Original notice of demand (if any).
- Filing Fee– The appeal must be accompanied by proof of fee payment as follows:
|
Assessed Total Income |
Fees |
|
Rs. 1,00,000 or less |
Rs. 250 |
|
More than Rs. 1,00,000 but up to Rs. 2,00,000 |
Rs. 500 |
|
More than Rs. 2,00,000 |
Rs. 1,000 |
|
Other matters |
Rs. 250 |
- Time Limit for Filing Appeal
o Assessment or Penalty Orders: Within 30 days from the date of service of the notice of demand.
o Other Cases: Within 30 days from the date of service of the order.
o Exclusions from the 30-day Time Limit
➢ The date of service is excluded as per Section 268.
➢ If the order copy was not provided with the notice, the time taken to obtain it is excluded.
➢ Where an assessee has applied for immunity from penalty under Section 270A, the period from the date of application to the date of service of the rejection order shall be excluded.
- Condonation of Delay– The JCIT(A) may condone delay in filing the appeal beyond 30 days, if he is satisfied that there was sufficient cause. A request for condonation, citing reasons and supporting documents, must be submitted along with Form 35.