When to File an Appeal

• An appeal is filed when a company disagrees with the assessment or order issued by the Income Tax Department.
  
• Orders under sections like 143(3), 147, 154, or penalty sections can be appealed.
  
• The appeal must be based on legal grounds or incorrect computation or interpretation.
  
• Disputes may relate to disallowances, additions to income, or denial of exemptions.
  
• Filing an appeal is a legal right available to corporate taxpayers.
  

First Level of Appeal – CIT (Appeals)

• The first appeal is filed with the Commissioner of Income Tax (Appeals).
  
• The appeal must be filed within 30 days from the date of service of the order.
  
• A condonation request may be submitted for delay with valid reasons.
  
• Form 35 is used for filing the appeal against the assessment or penalty order.
  
• A Statement of Facts and Grounds of Appeal must be enclosed with Form 35.
  

Documents Required for Appeal

• Copy of the order being appealed.
  
• Copy of the filed return of income and computation sheet.
  
• Grounds of appeal with facts, law, and reasons for dispute.
  
• Acknowledgment of tax payments made.
  
• Form 35 duly signed by the company’s authorized signatory along with DSC.
  

Appeal Filing Procedure

• Log in to the income tax e-filing portal with the corporate PAN credentials.
  
• Select the “e-file” option and choose “File Income Tax Forms” and then Form 35.
  
• Fill in all necessary details, upload documents, and sign with Digital Signature Certificate.
  
• Pay the appeal fee as applicable based on total assessed income.
  
• Submit the appeal and note the acknowledgment for future correspondence.
  

Post-Filing and Hearing Process

• The CIT (Appeals) may issue notice for a hearing or ask for further documents.
  
• Personal hearing or written submissions may be requested.
  
• The appeal is decided based on merits, legal provisions, and evidence.
  
• A speaking order is passed accepting or rejecting the appeal in part or full.
  
• If unsatisfied, further appeal can be made to the Income Tax Appellate Tribunal.