How to file appeal under Income Tax Act, 1961?

By | October 11, 2025
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How to file appeal under Income Tax Act, 1961?

    • Purpose [00:05]: This video explains the process of filing an appeal in Form No. 35 under the Income Tax Act, 1961. This is for taxpayers who are dissatisfied with an order passed by an Assessing Officer during income tax assessment.
    • Appellate Authority [00:19]: Taxpayers are entitled to file an appeal before the First Appellate Authority, which is either the Joint Commissioner (Appeals) or the Commissioner (Appeals).
    • Faceless Appeal Scheme (2020) & e-Appeal Scheme (2023) [00:28]:
      • Faceless Appeal Scheme 2020: All income tax appeals before the First Appellate Authority are conducted in a faceless manner under a faceless ecosystem.
      • The National Faceless Appeal Centre (NFAC) directly assigns the appeal to a specific appeal unit’s Joint Commissioner (Appeals) or Commissioner (Appeals) through an automated allocation system [00:53].
      • Personal Hearing: The appellant can request a personal hearing via video conferencing, which the concerned JCIT (Appeals) or CIT (Appeals) in the appeal unit will permit [01:02].
      • e-Appeal Scheme 2023: Notified in 2023, effective from May 29, 2023 [01:19].
    • Time Limit for Filing Appeal [01:29]: An appeal before the JCIT (Appeals) or CIT (Appeals) in Form No. 35 must be filed online on the e-filing portal within 30 days from the date of service of the order or demand, as applicable.
    • Required Documents for Filing Appeal [01:51]:
      • A copy of the order (can be downloaded from the “e-Proceedings” section under “Pending Actions” on the e-filing portal).
      • A copy of the demand notice.
      • Details of appeal fees paid.
      • Details of any pending appeals.
      • Details of taxes paid.
      • Statement of facts.
      • Grounds of appeal.
      • Documentary evidence.
      • A copy of the Demand Identification Number (DIN), if available.
    • Step-by-Step Process to File an Appeal on E-filing Portal (Form 35) [02:28]:
      • 1. Login: Log in to the e-filing portal using your valid TAN or PAN User ID and password.
      • 2. Navigate to Income Tax Forms: Go to “e-File” > “Income Tax Forms” > “File Income Tax Form” [02:55].
      • 3. Select Form 35: For PAN login (individuals not depending on any income source category), Form 35 is available under the “Persons not depending on any Income Source” category. For TAN login, search for Form 35 and click “File Now” [03:02].
      • 4. Select Assessment/Financial Year: Choose the Assessment Year. If filing in TAN login, select “Financial Year” from the dropdown. Click “Continue” [03:16].
      • 5. Select Order Type: Choose the type of applicable order (with DIN or without DIN) and click “Continue” [03:30].
        • If ‘without DIN’: Enter relevant Income Tax Section, Order Number, Order Date, Demand Notice Date (or Tax Payment Date for appeal under Section 248), and click “Continue.”
        • If ‘with DIN’: Select the DIN of the order from the dropdown, enter the relevant Income Tax Section/Sub-section, and the date of such order/demand notice (or Tax Payment Date for appeal under Section 248). Click “Continue” [04:07].
      • 6. Fill Details Across Tabs (Confirm Each Tab):
        • Basic Information: Details like name, contact, email will be pre-filled. Update if needed in “My Profile.” Enter the address for notice delivery and choose if notices/communication can be sent via email. Click “Save” [04:29].
        • Order Against Which Appeal is Filed: Enter details of the order being appealed against. Choose Year Type (Assessment Year or Financial Year). If filing in TAN login, Financial Year will be auto-selected. Enter details like order passed by the Income Tax Authority and Document Identification Number (DIN), if applicable. Click “Save” [05:05].
        • Pending Appeal: State if any appeal is pending before JCIT (Appeals) or CIT (Appeals). If “Yes,” provide details like Income Tax Authority, Appeal Number, Appeal Filing Date, Assessment Year, Section/Sub-section, and Order Date. Click “Add” to add more pending appeals. If “No,” click “Save” [05:58].
        • Appeal Details: State if the appeal relates to assessment or penalty.
          • If Assessment: Click “Yes.” Provide details like assessed income, total increase in income, status regarding loss, total disallowance of loss, assessed amount of increase/disallowance of loss disputed in appeal.
          • If Penalty: Click “Yes.” Provide details like amount of penalty as per order and amount of penalty disputed in appeal.
          • If “Not Applicable,” other fields will be auto-selected. Click “Save” [06:54].
        • Details of Tax Paid: Answer questions regarding full payment of tax due on income return (if return filed) or payment of advance tax (if no return filed as per Section 249(4)(b)).
          • If “Yes,” provide details of tax paid (Receipt Number, Filing Date, Total Tax Paid for ITR).
          • If the appeal relates to deductible tax under Section 195 borne by the deductor, provide details of tax deposited under Section 195(1).
          • For TAN login, the first two fields will be auto-selected as “Not Applicable.” Click “Save” [07:48].
        • Statement of Facts, Grounds of Appeal, and Additional Evidence: Briefly describe the facts of the case. Add reliable documentary evidence and grounds of appeal by clicking “Add Details.” You can also add documentary evidence other than what was presented before the Income Tax Authority during proceedings. If adding such evidence, click “Yes” and attach the list. Click “Save” [10:20].
        • Details of Appeal Filing: State if there was any delay in filing the appeal. If “Yes,” provide grounds for condonation of delay. If “No,” select “No.” Add details of the appeal filing fees paid. Click “Add” (Refer to the separate video for appeal fee payment) [10:49].
        • Attachment: Attach required documents based on the information provided.
          • Each attachment should not exceed 5 MB.
          • Total attachments should not exceed 50 MB.
          • All attachments must be in PDF or ZIP format (ZIP containing only PDF files).
          • Attach copies of the appealed order/intimation, demand notice, documentary evidence, and additional evidence. You can also add other attachments. Click “Save” [11:27].
        • Verification: Select the declaration, add your name, and click “Save” [12:02].
      • 7. Preview and e-Verify: Click “Preview” [12:16]. After previewing the appeal, click “Proceed to e-Verify.” Confirm and choose the appropriate e-verification method.
      • 8. Confirmation: Upon successful e-verification, you will receive a success message with a Transaction ID on the screen.
      • 9. Download Receipt: Click “Download” to download the acknowledgment receipt, appeal acknowledgment, and documentary evidence.
      • 10. View Filed Forms: To download the form, receipt, and attachments later, go to “e-File” > “Income Tax Forms” > “View Filed Forms” [12:34]. Click on “Appeal of Joint Commissioner (Appeals)” to download.
    • Further Information [13:02]: For more details, you can visit the website www.incometax.gov.in or contact their helpline numbers.