Stages of JCIT(A) Appeal After Filing on Portal

 Once an appeal is filed in the e-Appeals portal and marked to the Joint Commissioner of Income Tax (Appeals) or JCIT(A), the proceedings will generally follow the e-Appeals Scheme, 2023 notified by CBDT. The JCIT(A) functions under the faceless appeal system, similar to CIT(A), with a few procedural differences based on complexity and monetary limits.

✅ Stages of JCIT(A) Appeal After Filing on Portal

Stage Description
1. Acknowledgment of Appeal After filing Form 35, the portal will generate an acknowledgment and assign the appeal to JCIT(A) based on CBDT criteria (usually based on monetary limits and case complexity).
2. Verification of Appeal by JCIT(A) Unit The JCIT(A) reviews whether the appeal is valid: timely filed, correct form, necessary documents attached, and jurisdiction. May issue deficiency notice under Rule 45.
3. Issue of Notice to Assessee (e-Proceedings) A notice for submission of arguments and supporting evidence will be issued online via the e-filing portal. The appellant is required to respond within the stipulated time.
4. Opportunity of Hearing (Optional) If demanded by the assessee or considered necessary by JCIT(A), a video conference (VC) hearing may be allowed, but not mandatory.
5. Calling for Remand Report (If required) JCIT(A) may direct the AO to submit a remand report or comments on additional evidence, if any. Assessee gets a chance to rebut the report.
6. Final Submission The assessee is given one last opportunity to file written submissions and documentary evidence.
7. Drafting of Order The JCIT(A) finalizes the appeal order—may confirm, reduce, enhance, or annul the assessment. If enhancement is proposed, separate notice must be issued.
8. Appeal Order Upload Final speaking order is passed and uploaded on the e-filing portal, and a copy is sent via email.
9. Implementation of Order AO implements the order: refund, demand adjustment, or rectification depending on outcome.

⚖️ Important Notes:

  • The JCIT(A) functions under faceless appeal rules as per the e-Appeals Scheme, 2023.

  • Unlike CIT(A), JCIT(A) generally handles appeals below ₹10 lakhs or as allocated by CBDT via automated systems.

  • Appeals to ITAT can be made after the JCIT(A)'s order if the assessee is not satisfied.


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