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!

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