How To Draft Appeal Before CIT (Appeals)

• May 21, 2020
• CA Chandan Agarwal's Office

The Commissioner of Income-tax (Appeals) is the first appellate authority. Section 246A specifies the orders against which an appeal can be filed before the Commissioner of Income-tax (Appeals). Appeal can be filed before Commissioner (Appeals), when a tax payer is adversely affected by Orders as under passed by various Income tax authorities, a list of such few orders are as under –

√ Intimation issued under Section 143(1) making adjustments to the returned income

√ Scrutiny assessment order u/s 143(3) or an ex-parte assessment order u/s 144, to object to income determined or loss assessed or tax determined or status under which assessed

√ Re-assessment order passed after reopening the assessment u/s 147/150

√ Search assessment order u/s 153A or 158BC

√ Rectification Order u/s 154/155

√ Order u/ s 163 treating the taxpayer as agent of a non resident

Every appeal to the Commissioner (Appeals) is to be filed in Form No. 35 online. Form 35 contains basic information like name and address of taxpayer, Permanent Account Number (PAN), assessment year, details of the order against which appeal is filed etc. Along with that, Grounds of Appeal & Statements of Facts have to be furnished covering brief facts and ground of appeal of the case. Let’s understand the same point-wise as follows:–

Read on me: https://taxguru.in/income-tax/draft-appeal-cit-appeals.html