Income Tax Appeal to CIT (A)Commissioner of Income Tax Appeals plays a vital role as a means for taxpayers to seek resolution and justice

FAQ 

Form 35 is the prescribed form for filing an appeal under Section 246A of the Income Tax Act, 1961 in India. Taxpayers who wish to challenge an order passed by the Income Tax Department can use this form to file an appeal with the Commissioner of Income Tax (Appeals).

Steps to File Form 35 for Income Tax Appeal

1. Eligibility to File Form 35:

   • The form is used by individuals or entities who wish to appeal against an order passed by an Income Tax Officer, Deputy Commissioner, Assistant Commissioner, or Joint Commissioner, in respect of an assessment, penalty, or other specified matters.

2. Documents Required to File Form 35:

   • A copy of the order against which the appeal is being filed (e.g., assessment order, penalty order, rectification order).
   • Proof of payment of the appeal fee (if applicable).
   • Supporting documents like acknowledgment of the return filed, financial statements, and any additional evidence related to the appeal.
   • A statement of facts explaining why the order is being contested.

3. Where to File Form 35:

   • The appeal must be filed with the Commissioner of Income Tax (Appeals), within whose jurisdiction the taxpayer falls.

4. Time Limit for Filing Form 35:

   • The appeal must be filed within 30 days from the date of receipt of the order being appealed.
   • The Commissioner (Appeals) may condone the delay if the taxpayer provides a valid reason for the delay in filing.

Structure of Form 35

Form 35 has multiple sections that need to be filled out. Here’s a breakdown:

Part 1: Appeal Details

• A. Appeal Number: If this is a fresh appeal, leave this blank. If it’s a second or subsequent appeal, mention the appeal number.
• B. Date of Filing: Mention the date on which the appeal is being filed.
• C. Name of the Appellant: The name of the taxpayer or entity filing the appeal.
• D. Status: Mention whether the appellant is an individual, company, firm, trust, etc.
• E. PAN (Permanent Account Number): Provide the PAN of the taxpayer.

Part 2: Order Details

• A. Date of the Order: The date of the order being appealed.
• B. Assessment Year: Mention the assessment year to which the order pertains.
• C. Name and Designation of the Officer: Mention the name and designation of the officer who passed the order.
• D. Reference Number: Mention the reference number of the order.

Part 3: Grounds of Appeal

• Grounds: List the reasons or grounds on which you are filing the appeal. You can outline the legal or factual errors in the order that you wish to challenge.
• This section allows you to specify the issues you disagree with, such as assessment or penalty.

Part 4: Prayer/Relief Sought

• Relief sought from the Commissioner (Appeals): Specify what outcome or relief you are requesting from the Commissioner (Appeals), e.g., the cancellation of penalty, reduction in tax, or any other specific request.

Part 5: Declaration

• Signature and Verification: The appellant (or their authorized representative) must sign the form and verify that all the information provided is true and correct.

Filing Method

1. Manual Filing: You can file Form 35 manually at the Commissioner of Income Tax (Appeals) office, along with the necessary supporting documents.
2. E-filing: Taxpayers can also file the appeal online through the Income Tax Department’s e-filing portal.

Procedure for E-filing Form 35

1. Log in to the Income Tax e-filing portal.
2. Under the ‘e-File’ tab, select ‘Appeals’.
3. Choose ‘Form 35 – Appeal to Commissioner (Appeals)’ from the list of available forms.
4. Fill in the required details like appeal type, grounds, relief sought, and attach the necessary documents.
5. Submit the form and pay the applicable appeal fee (if required).
6. After submission, you will receive an acknowledgment with a reference number.

Appeal Fee

• There is a fee for filing an appeal depending on the quantum of disputed tax:
  • Up to ₹1 lakh: ₹250
  • Above ₹1 lakh: ₹500
• The fee must be paid before filing the appeal. The payment can be done online through the Income Tax Department's portal.

Sample Form 35 Structure

You can download the official Form 35 from the Income Tax Department website or through the e-filing portal. It will contain specific fields and instructions for completion.

Important Tips:

• Ensure all details are correct and complete to avoid rejection of the appeal.
• Keep a copy of the appeal form and acknowledgment for future reference.
• You may also want to consult a tax professional if your case is complex.

If you have any further questions or need help with specific parts of the form, feel free to ask!