How to file Income Tax Appeal to Commissioner (Appeals)

By | June 1, 2018
(Last Updated On: June 1, 2018)

How to File Income Tax Appeal to Commissioner (Appeals)

APPEALS TO COMMISSIONER (APPEALS) (Section  246A TO 249 of Income Tax Act]

  • Appealable orders

Please see section 246A

  • Time limit for presenting appeal

Appeals should be presented within 30 days of the following date :

  • where the appeal relates to any  tax deducted under section 195(1), the date of payment of the tax
  • where the appeal relates to any assessment or penalty, the date of service of notice of demand relating to the assess­ment or penalty
  • in any other case, the date on which intimation of the order sought to be appealed against is served

The Commissioner (Appeals) may admit belated application on sufficient cause being shown.

  • Form of appeal

Form No. 35 the CBDT had substituted the Rule 45 of Income-tax Rules, 1962 relating to filing of Form of appeal to CIT(A) vide Income-tax (3rd Amendment) Rules, 2016.

By virtue of such amendment, the CBDT had issued a new Form No. 35 for filing an appeal before CIT(A). Further, e-filing of Form has been made mandatory for persons for whom e-filing of return of income is mandatory.

  • Signing of Form

The form of appeal, the grounds of appeal and the form of verification are to be signed and verified by the person authorised to sign the return of income under section 140 as applicable to the assessee.

  • Documents to be submitted

Form No. 35 (including statement of facts and grounds of appeal) – in duplicate. However, e-filing has been made mandatory for persons for whom e-filing of return of income is mandatory w.e.f 1/3/2016.

One copy of order appealed against

Notice of demand in original

Copy of challans of fees. The details of the challan (i.e., BSR code, date of payment of fee, serial number and amount of fee) are required to be furnished in case of e-filing of form of appeal.

  • Court fee stamp

Court fee stamp of 50 paise is to be affixed on the first copy of Form No. 35.

  • Fee

In case of appeals to Commissioner (Appeals) (irrespective of date of initiation of assessment proceedings) the following fee is payable :

Where assessed income is Rs. 1,00,000 or less – Rs. 250.

Where assessed income is more than Rs. 1,00,000 but not more than Rs. 2,00,000 – Rs. 500.

Where assessed income is more than Rs. 2,00,000 – Rs. 1,000.

Where subject-matter of appeal is not covered under any of the above – Rs. 250.

  • Disposal of appeal

Within a period of one year from end of financial year in which appeal is filed (where it is possible). The order should be issued within 15 days of last hearing (Instruction No. 20/2003, dated 23-12-2003)

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