The article describes the Process of Filing an Appeal before the Commissioner of Income Tax (Appeals), Orders that would be appealable by the taxpayer to the Commissioner of Income-tax (Appeals), Fees For Filing an Appeal Before CIT (Appeals), and Documents To Be Submitted for Appeal before Commissioner of Income-tax (Appeals).
The taxpayer who is dissatisfied with the issued order of an assessing officer (AO) could furnish a petition with respect to the order to the commissioner of Income Tax (Appeals) by submitting Form 35 online upon the Income tax e-Filing portal within 30 days from the date of service of order or demand.
Complete Appeal Filing Process Before the CIT (Appeals)
In order to appeal to the Commissioner of Income Tax after you have submitted Form 35 on the income-tax portal, you will need to follow the steps below:
- The commissioner of Income-tax (Appeals) would discuss with the assessee and the assessing officer, the preferred order of the person for the date and place for hearing the plea via issuing a notice to both parties.
- The assessee or the assessing office could either present personally or via an authorized representative, on the hearing date.
- The Commissioner of Income-tax (Appeals) either hears the petition or might suspend the same over time as per his consideration.
- Prior to issuing the order the commissioner of Income-tax (Appeal) might either or may direct the assessing officer to perform the important investigations since he might deem fit and notify the outcome directly to him.
- At the time of this plea, the assessee would have the right to proceed into the additional basis of the plea which would be correlated to the same. Commissioner of the Income-tax (Appeals) will only accept additional grounds if a willful or unreasonable omission was not made.
Appealable Orders by Assessee Before CIT (Appeals)
Section 246A lists the order for which the petition could be furnished to the Income-tax Commissioner (Appeals). Some of them would be mentioned as:
- The notice was issued against the assessee for the case in which he aggrieved the notice issued under the income tax act.
- Notice allocated under income tax section 143(1) (1B) in which the adjustments have been rendered in the income return.
- The issued notice under section 200A (1) in which the adjustments have been made in the filed statement.
- Under section 143(3), the furnished notice excludes the case of a judgment issued via the Dispute Resolution Panel.
- A notice of assessment or reassessment is given under section 153A or under section 158BC in case of search/seizure.
- Rectification order issued under section 154 or under section 155.
Fees Towards Furnishing the Appeal Before CIT (Appeals)
Fees for filing the plea to CIT (appeal) rely on the total income specified by the assessing officer. The fees to be paid would be as follows:
| Total Income Determined by the AO | Appeal Fee |
|---|---|
| Assessed total income of Rs 1 Lakh or fewer | Rs 250 |
| Assessed total income of more than Rs 1 Lakh but not exceeding Rs 2 Lakhs | Rs 500 |
| Appeals concerning a total assessed income of more than Rs 2 Lakhs | Rs 1000 |
| Appeals concerning any additional matter | Rs 250 |
Documents Needed for Submission of Appeal Before CIT
- Form No. 35 (including a statement of facts and foundations of appeal) – in duplicate.
- A Certified copy of the order for whom the petition should get furnished.
- Notice of demand in the original.
- Copy of challans of fees along with the information of the challan (i.e., BSR code, date of payment of fee, serial number, and amount of fee) are obligated to be filed in case of e-filing of the form of appeal.
