CIT

Appeal Filing in India

Start your CIT appeal online at just INR 2,599/- only.

Ebizfiling helps you file your appeal to CIT accurately and within due timelines.

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What is an Appeal to CIT (Commissioner of Income Tax)?

All you need to know

When an Assessing Officer issues an order that a taxpayer finds unsatisfactory, the taxpayer has the right to file an appeal before the Commissioner of Income Tax (CIT), who serves as the first appellate authority under the Income Tax Act, 1961. An appeal to CIT can be filed by any assessee or their authorized representative, such as a partner of a firm, managing director of a company, Karta of an HUF, member of an association, or legal heir of a deceased person. As per Section 249A of the Act, the appeal must be filed within 30 days from the date of service of the assessment order, notice of demand, or intimation of the order being appealed against.

Who Should File a CIT Appeal?  

Any taxpayer who feels the income tax assessment order is incorrect or unjust can file a CIT appeal. This includes:

  • Individuals who received an excessive tax demand

  • Companies facing dis-allowance of deductions or expenses

  • Firms penalized for late filings or inaccurate reporting

  • Taxpayers who believe assessment procedures were not followed properly

Filing an appeal ensures your case is reviewed by a higher tax authority and that justice is maintained.

Expert-Assistance-in-Filing-Appeals-to-the-CIT

Orders that can be appealed against before CIT  

Order Passed U/S

Note

143(1) or (1B), 200A(1) or 206CB(1)

An intimation to make adjustment in IT Return / Statement of TDS or TCS

143(3)

Scrutiny assessment

144

Best judgment assessment

147

Income escaping assessment

153A, 153C

Assessment or reassessment in search cases

92CD(3)

Order passed on modified return filed for the Advance Pricing Agreement

153A, 153C

Assessment or reassessment in search cases

237

Relating to refunds

270 to 275

Penalty orders under Chapter XXI

201

Assessee in default for failure to deduct the whole or any part of the tax or pay tax after deduction

206C(6A)

Assessee in default for failure to collect the whole or any part of the tax or after collecting, fails to pay the tax

170(2) or (3)

Relating to assessment on the successor

Why Ebizfiling for CIT Appeal Filing?  

Ebizfiling simplifies the appeal to CIT process by managing documentation, verification, and online submission end to end. With years of experience in handling income tax appeals, we ensure your case is filed accurately and within legal timelines. We also provide services like Start up advisory, Secretarial compliance services, Tax Advisory, Income Tax filing, PAN / TAN application, DIN registration, ESI registration GST registration, Trademark registration, GST / Income tax return filing and many more. You may get in touch with our compliance manager on 09643203209 or email info@ebizfiling.com for free consultation and to know more about the services provided by us.

Cost for filing an Appeal to CIT

Essential

2599/-

(All Inclusive)

  • Filing of one Appeal

Enhanced

15000/-

(All Inclusive)

  • Appeal to CIT

 Advantages of Filing CIT Appeal with Ebizfiling 

Expert Guidance

Get your CIT appeal drafted and filed by professionals who ensure accuracy and compliance with income tax rules.

Quick Process

Save time as we complete your entire appeal filing online without the need for physical visits or manual follow-ups.

Accurate Filing

Every form, document, and submission is thoroughly reviewed to avoid rejection or unnecessary departmental delays.

Fixed Pricing

Enjoy clear and affordable pricing plans for CIT appeal filing with no hidden or unexpected additional charges.

Status Updates

Receive timely notifications and real-time updates at every stage of your CIT appeal filing process.

Reliable Support

Trusted by thousands of taxpayers, Ebizfiling provides dependable assistance throughout your appeal journey.

Documents Required for filing an Appeal for CIT

  • Form no. 35 where the statements of facts and grounds of appeal are to be mentioned in duplicate.
  • A certified copy of the order that has been appealed against.
  • The original notice of demand.
  • Copy of receipts of fees and the details of the receipts.

How can I file an Appeal to CIT?

 

Process to file an Appeal to CIT in 5 simple steps

1

Fill in a Simple check-list

2

Submit the documents

3

Verification of the Documents

4

Preparing the Appeal

5

Filling the Appeal

 How Ebizfiling Helps in CIT Appeal Filing ?

  • Case Review: Our experts analyze your assessment order to identify valid grounds and prepare a strong case for appeal.

  • Form Preparation: We draft and fill Form 35 along with statements and supporting documents as per Income Tax Act requirements.

  • Online Filing: Your appeal is filed electronically on the Income Tax portal ensuring accuracy and timely submission.

  • Status Tracking: We monitor your appeal status and inform you instantly about any updates or notices from the CIT office.

  • Professional Support: A dedicated tax expert guides you through each step, from filing to final appeal order.

  • End-to-End Handling: From documentation to representation, Ebizfiling manages the entire process efficiently and transparently.

FAQs

FAQs on CIT Appeal Filing   

Get answers to all your queries

  • What is a CIT Appeal?

    A CIT appeal is a request filed by a taxpayer to the Commissioner of Income Tax (Appeals) against an assessment order issued by the Assessing Officer. It allows taxpayers to challenge inaccurate assessments or penalties and seek relief.

  • Who can file an appeal to CIT?

    Any individual, company, firm, or legal representative aggrieved by an Income Tax order can file an appeal. This includes managing partners, directors, Karta of an HUF, or heirs of a deceased taxpayer.

  • Which form is used for a CIT Appeal?

    The appeal must be filed using Form 35, which is available on the Income Tax e-filing portal. It contains details of the order, grounds of appeal, and supporting documents.

  • What is the time limit to file an appeal?

    The appeal must be filed within 30 days from the date the taxpayer receives the assessment order or notice of demand. Delays can be condoned if a valid reason is submitted with the appeal.

  • Can I file a CIT appeal online?

    Yes. All CIT appeals are filed electronically through the official Income Tax e-filing portal. The process includes uploading documents, paying fees, and submitting Form 35 digitally.

  • What is the filing fee for a CIT Appeal?

    The appeal fee varies from ₹250 to ₹1,000, depending on the assessed income. This fee must be paid before submitting Form 35, as proof of payment is mandatory.

  • What happens after filing an appeal?

    Once filed, the appeal is reviewed by the CIT (Appeals). A hearing may be scheduled where both the taxpayer and the department can present their arguments.

  • What if I miss the appeal deadline?

    You can still file an appeal with a written request for condonation of delay. If the CIT accepts the reason as valid, your appeal will be admitted.

  • Can I file an appeal without a CA or consultant?

    Yes, but professional help is recommended. Experts ensure accuracy, complete documentation, and timely submission, reducing the chance of rejection.

  • Can penalties be reduced through appeal?

    Yes. If the Commissioner finds that the penalty or demand is unjustified, it can be reduced or cancelled. Proper evidence and legal reasoning strengthen such appeals.

  • Can I modify the grounds of appeal after filing?

    Yes, but only before the hearing begins. You must submit an application to the CIT (Appeals) for approval of the amendment.

  • Do I need to attend the hearing personally?

    It’s optional. You can attend personally or authorize a Chartered Accountant or authorized representative to appear on your behalf. All communications are documented.

  • How long does the appeal process take?

    Usually, it takes 3 to 12 months, depending on case complexity and hearing schedules. Timely responses and complete documentation help speed up the process.

  • What happens if my appeal is accepted?

    The CIT may revise or cancel the earlier assessment order and provide relief. A new order is then issued, reflecting the corrected assessment or reduced tax liability.

  • What if my appeal is rejected?

    You can file a second appeal before the Income Tax Appellate Tribunal (ITAT). This must be done within 60 days from the date of the CIT’s order.

  • Can I withdraw my appeal after filing?

    Yes, an appeal can be withdrawn before the CIT (Appeals) issues a final order. A written request citing reasons for withdrawal must be submitted.

  • What documents are needed for filing?

    Assessment order, notice of demand, grounds of appeal, statement of facts, PAN, and fee receipt are required. Additional evidence may be attached if relevant.

  • Are hearings conducted physically or online?

    Hearings can be held in person or through video conferencing depending on the CIT’s office setup. Notices are sent in advance for scheduling.

  • Is representation by a legal heir allowed?

    Yes. In case the assessee is deceased, their legal heir can continue the appeal process. Supporting proof of legal heirship must be submitted.

  • How does Ebizfiling assist in CIT Appeals?

    Ebizfiling drafts Form 35, files the appeal online, and tracks progress till final disposal. Our experts ensure accuracy, compliance, and timely updates at every step.

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