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May 4, 2020

Step wise Process to File Income Tax Appeal Online in Form 35

by Mahesh Mara in Compliance Law, Income Tax

How to File Income Tax Appeal Online in Form 35?

Appeal means lodging a complaint, it can be lodged only with higher authority. Appeal can be filed by the assessee within 30 days from the date of receipt of a copy of order. However, delay can be condoned by the Commissioner of Income tax (Appeals).

Appeal is to be filed through Form 35 along with statement of facts, grounds of appeal, copy of order of assessing officer and filing fees. These entire set is called as memorandum of appeal, which shall be in duplicate. The Commissioner of income tax (Appeals) shall the pass the order within 1 year from the end of the year in which appeal is filed.

Following are the orders against which an appeal can be filed:

  1. Order passed by assessing officer under section 143(3) i.e. Scrutiny assessment order
  2. Order passed by assessing officer under section 144 i.e. Best Judgment assessment order
  3. Order passed by assessing officer under section 147 i.e. Income escaping assessment order
  4. Order passed by assessing officer under section 153A i.e. Search and Seizure assessment order
  5. Intimation under section 143(1) i.e. Intimation order received after return is processed then such order is appealable
  6. Rectification order received u/s 154

Procedure to file appeal online:

The following is the procedure to file appeal online:

Step 1: Go to https://www.incometaxindiaefiling.gov.in/ and Log in to Efiling portal using your User ID and Password

Step 2: Under E filing tab Select “Income tax forms”

Select Form Name as Form 35: Appeals to Commissioner(appeals) and Submission made as “Prepare and Submit online”

And Click on “Continue” button

A pop will appear where you will select your CIT(A) range office, select the range from the drop down and click on continue.

It will redirect you to Form 35

Step 3: Filing of Form 35

Go to “Form 35” tab

Your Personal information will get pre filled if you wish to edit you can the same. Select whether notices or communication may be sent on email as “Yes”

Now enter the following details:

  1. Select from drop down the assessment year or the Block of assessment years for which the appeal is to be filed in case of search by department enter the date of search.
  2. Enter the details of the order against which appeal is to be filed, the details include:

a. Section or sub section of the Income Tax Act 1961

b. Order number

c. Document Identification Number

d. Date of Order

e. Date of service of order/ Notice of demand etc.

3. Select from drop down whether an appeal in relation to any other assessment year/ financial year is pending in the case of the appellant with any other Commissioner of appeals

Step 4: Provide the appeal details:

  • If appeal relates to any assessment, click on “Yes” the other details will get enabled
  1. Enter the amount of Income assessed by you
  2. Total addition of income by the department
  3. In case loss is disallowed enter the amount disputed by the department
  4. Amount of demand in dispute or enter nil in case of loss
  • If appeals relate to penalty raised by the department, then click on “Yes”: If the answer is “Yes” Enter the amount of penalty as per order and amount of penalty in dispute

5. Enter the details of tax paid

6. Statements of facts, grounds of appeal and additional evidence: Here, you will provide the facts

7. of the case in brief and also the list of documentary evidence to be relied upon

8. Provide Grounds of appeal

9. Select whether there is any delay in filing the appeal?

10. If answer to point 8 is “Yes” then provide the reason for condonation of delay in 500 words

11. Provide the details of appeal fees paid

12. Check the address to which notices to be sent to the appellant

Now go to Verification tab and Enter the Place from where the assessee is located

After entering the above details click on “Preview and Submit” button. The appeal will get submitted online.

Enter your email address:

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