How to File an Appeal Online (Step-by-Step)

 Here’s a step-by-step guide to file an appeal online using the Income Tax e-Filing portal under the e-Appeals Scheme, 2023:

🧾 How to File an Appeal Online (Step-by-Step)

Path: e-File > e-File Appeal > New Appeal

✅ STEP 1: Login to the Income Tax Portal

✅ STEP 2: Navigate to the Appeal Section

  • On the dashboard, go to:

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

  • In the search bar, type "Appeal"

  • Select "Form No. 35 – Appeal to Commissioner (Appeals)" for CIT(A)
    OR

  • Select “Appeal to Joint Commissioner (Appeals)” (for e-Appeals Scheme, 2023 – JCIT(A))

✅ STEP 3: Fill the Appeal Form

You’ll be guided through these sections:

📌 Basic Details

  • PAN, Name, Assessment Year

  • Mobile number and email ID (auto-filled)

📌 Appeal Details

  • Order against which appeal is filed

    • Type of order (e.g., 143(1), penalty, etc.)

    • Section of the Act

    • Date of order

    • Name and designation of the AO

  • Grounds of Appeal

    • Clearly list each ground (e.g., “Disallowance of deduction under section 80C”, etc.)

  • Statement of Facts

    • Brief summary of the issue and background

  • Relief Sought

    • Amount or legal remedy requested

✅ STEP 4: Upload Attachments

Upload supporting documents:

  • Copy of the order appealed against

  • Computation of income

  • Form 26AS / AIS

  • Proof of deductions/exemptions

  • Appeal fee challan (self-assessment tax) – if required

📂 Format: PDF, max size 5MB per file (multiple files allowed)

✅ STEP 5: Pay the Appeal Fee

  • Fees vary depending on assessed income:

    • Up to ₹1 lakh: ₹250

    • ₹1 lakh–₹2 lakh: ₹500

    • More than ₹2 lakh: ₹1000

  • Pay via e-Pay Tax > Challan 280

    • Use head: Self-assessment tax or Appeal fees

✅ STEP 6: Submit and Acknowledge

  • Review all details carefully

  • Click Submit

  • Download and save:

    • Acknowledgement Number

    • Filed Appeal PDF for your record

🎯 Post-Submission: What Happens Next

  • The appeal is assigned to a Joint Commissioner (Appeals) via faceless system.

  • You’ll receive all further communication via:

    • e-Proceedings tab in portal

    • Email/SMS

  • Upload responses or attend video hearings (if scheduled)

Would you like a sample Form 35 with filled example or help writing grounds of appeal for a particular issue (e.g., 143(1) adjustment, penalty, etc.)? Let me know!

Comments

Post a Comment

Popular posts from this blog

Capital Gains Tax on Sale

  1. Capital Gains Tax on Sale of House Property vs. Land Criteria House Property (Building & Land) Vacant Land (Plot of Land) Holding Period for LTCG More than 24 months (Long-Term) More than 24 months (Long-Term) Holding Period for STCG ≤ 24 months (Short-Term) ≤ 24 months (Short-Term) STCG Tax Rate As per Slab Rate As per Slab Rate LTCG Tax Rate 20% with Indexation 20% with Indexation Indexation Benefit ✅ Available ✅ Available Exemptions Available Section 54 (Reinvestment in house) & Section 54EC (Bonds) Only Section 54F (Reinvestment in house) & Section 54EC (Bonds)   🔹 Key Difference in Exemptions House Property: Eligible for Section 54 , allowing reinvestment in another re...
Read more

What Is Incriminating Material in Income Tax Law?

  What Is Incriminating Material in Income Tax Law? Incriminating material refers to any document, record, statement, digital evidence, or seized item during a search or survey that directly indicates undisclosed income, transactions, or assets of the taxpayer, and can justify an addition in assessment or reassessment. 📚 Judicially Recognized Definition “Incriminating material” is any evidence unearthed during a search which: Relates to a specific assessment year , and Reveals income not disclosed in the original return or books of account 📂 Examples of Incriminating Material Type Examples 💵 Cash / Jewellery Unexplained cash or jewellery without proper source 📝 Documents Unaccounted invoices, promissory notes, loan ledgers 🖥️ Digital evidence Files/emails showing black money, hawala, or bogus transactions 📒 Books of account Parallel books of accounts 📄 Agreements Benami transactions, property undervaluation 💼 Diaries / slips Unrecorded business transac...
Read more

EEE Savings Scheme typically refers to tax-saving investment options that offer exemptions at three stages

Image
  In India, the EEE Savings Scheme typically refers to tax-saving investment options that offer exemptions at three stages: 1. Exemption at Investment Stage (Section 80C): Contributions to eligible schemes are deductible from taxable income. 2. Exemption from Interest or Dividend (Section 10): Interest or dividend earned on these investments is exempt from tax. 3. Exemption at Maturity or Withdrawal (Section 10): Maturity proceeds or withdrawals from these schemes are tax-free. Some popular EEE Savings Schemes in India: 1. Public Provident Fund (PPF): A long-term savings scheme with a lock-in period of 15 years. 2. National Savings Certificate (NSC): A fixed-income investment with a lock-in period of 5 or 10 years. 3. Life Insurance Corporation (LIC) Policies: Certain LIC policies, such as the LIC Jeevan Lakshya Plan, offer tax benefits. 4. Equity-Linked Savings Scheme (ELSS): A mutual fund scheme with a lock-in period of 3 years. 5. Unit-Linked Insurance Plan (ULIP): A life insura...
Read more