APPEALS TO COMMISSIONER (APPEALS) [SECTIONS 246A TO 249]
Please see section 246A
■ Appealable orders
Order passed by CIT or Director of Income tax is appealable directly to
ITAT.
Appeals should be presented within 30 days of the following date :
(a) where the appeal relates to any tax deducted under section 195(1),
the date of payment of the tax
(b) where the appeal relates to any assessment or penalty, the date of
service of notice of demand relating to the assessment or penalty
(c) in any other case, the date on which intimation of the order sought to
■ Time limit for presenting
be appealed against is served
appeal
The Commissioner (Appeals) may admit belated application on sufficient
cause being shown. There is no form notified for condonation application.
An Application for condoning the delay on plain paper will suffice.
Details of jurisdictional CIT(A) (i.e. where first appeal lie) is available on
notice of demand issued u/s. 156 of the act.
Form No. 35
Form 35 can be filed online from site incometaxindia.gov.in by login into
assessee’ account. Filling of CIT(A) through electronically is proposed vide
■ Form of appeal
PRESS RELEASE, DATED 30-12-2015.
Online filling of CIT(A) option is available only to those assessee for whom
online filling of income tax return is compulsory.
The form of appeal, the grounds of appeal and the form of verification are to
■ Signing of Form be signed and verified by the person authorised to sign the return of income
under section 140 as applicable to the assessee.
• Form No. 35 (including statement of facts and grounds of appeal) - in
duplicate.
• One copy of order appealed against
■ Documents to be
• Notice of demand in original
submitted
(Otherwise also Form 35, downloaded from income tax site, mention all the
documents required to be attached with it)
■ Court fee stamp Court fee stamp of 1 Rs is to be affixed on the first copy of Form No. 35.
In case of appeals to Commissioner (Appeals) (irrespective of date of
initiation of assessment proceedings) the following fee is payable :
(a) Where assessed income is Rs. 1,00,000 or less - Rs. 250.
(b) Where assessed income is more than Rs. 1,00,000 but not more
■ Fee
than Rs. 2,00,000 - Rs. 500.
(c) Where subject-matter of appeal is not covered under any of the
above - Rs. 250.
(d) Where assessed income is more than Rs. 2,00,000 - Rs. 1,000.
(e) Where subject-matter of appeal is not covered under any of the
Compiled by CA Divyang Shah
E-mail id- divyangshah86@gmail.com; Mob.No.9879292511 Page 1
above - Rs. 250.
■ Letter of Authority Letter of Authority can be given on Court fee stamp of Rs.1
Within a period of one year from end of financial year in which appeal is filed
■ Disposal of appeal (where it is possible). The order should be issued within 15 days of last
hearing (Instruction No. 20/2003, dated 23-12-2003)
Any evidence which was not submitted at assessment level shall be
■ Additional Evidence additional evidence. Additional evidence can be submitted at CIT(A) level
only after following Rule 46A of Income tax Rules.
Note-1 Applicable sections & Rules:-
i) Section 246A to 251 of the Income tax Act
ii) Rule 46A of the Income tax Rules
Note-2 As per section 251(1) of the act, CIT(A) has also power to enhance the assessment which
is not the case with ITAT & High court.
Compiled by CA Divyang Shah
E-mail id- divyangshah86@gmail.com; Mob.No.9879292511 Page 2
