e-Appeals Scheme, 2023, the allocation to JCIT(A) or CIT(A) is handled internally by the Income Tax Department after you file Form 35.

As of now, the Income Tax e-filing portal shows only one appeal form: Form No. 35, which is used for both CIT(A) and JCIT(A) appeals. There is no separate form titled "JCIT Appeal" visible.

This is because under the e-Appeals Scheme, 2023, the allocation to JCIT(A) or CIT(A) is handled internally by the Income Tax Department after you file Form 35.

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✅ Updated Clarification:

🔹 Form 35 = Appeal for Both JCIT(A) and CIT(A)

🔄 The system uses AI-based allocation (faceless scheme) to determine whether your appeal goes to:

• Joint Commissioner of Income Tax (Appeals) → if conditions of e-Appeals Scheme, 2023 are met (e.g., income ≤ ₹50 lakh, minor issues)

• Commissioner of Income Tax (Appeals) → for other cases

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🧾 So What Should You Do?

✔️ Simply File Form 35 Online as Usual:

Steps:

1. Login to https://www.incometax.gov.in

2. Go to:

   e-File > Income Tax Forms > File Income Tax Forms
   

3. Search: Form 35 – Appeal to Commissioner (Appeals)

4. Fill out:

   • Order details (type, section, date)

   • Grounds of appeal

   • Statement of facts

   • Relief sought

5. Upload documents & submit

6. The system will internally assign your appeal to either JCIT(A) or CIT(A) based on:

   • Income level

   • Nature of dispute

   • Complexity

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🔁 Internal Allocation Logic (By Department)

Condition	Goes To
Assessed income ≤ ₹50 lakh, simple matters	JCIT(A) (e-Appeals Scheme)
Income > ₹50 lakh, complex cases	CIT(A)

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📝 Key Point:

You do not need to choose between JCIT(A) and CIT(A) yourself. Just file Form 35, and the CBDT system handles the routing of your appeal internally under the correct scheme.

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Would you like help in:

• Filling Form 35 with sample data?

• Drafting grounds of appeal or statement of facts for your case?
  I can prepare a pre-filled editable draft for you — just share the details of the order you're appealing against.