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Income Tax appeal file online with CIT

How to file Income Tax Appeal online with Commissioner of Income tax against intimation letter or Assessment Order

Income Tax appeal with CIT can be filed online by using the Income Tax Website. Appeals under Section 92CD, 144, 147, 150, 154, 155, 163, 171, 185, 186, 195, 201, 237, 270, 271, 272, 273, 274, 275, 115VP(3), 115WE, 115WF, 115WF Read with Section 115WG, 115WG, 143(1), 143(1) read with Section 264, 143(1B), 143(3), 143(3) Read with Section 144C, 143(3) Read with Section 1447, 143(3) Read with Section 250, 143(3) Read with Section 254, 143(3) Read with Section 260, 143(3) Read with Section 260A, 143(3) Read with Section 263, 143(3) Read with Section 264, 143(3) Read with Section 92CA, 144 Read with Section 158BD, 144 Read with Section 142(1), 144 Read with Section 250, 144 Read with Section 263, 264, Section 147, 153A, 153C, 154, 158BC, 158BD, 158BFA, 158BFA(2), 170(2), 170(3), 170(4), 172(4), 185(1), 185(2), 185(3), 185(4), 186, 200A, 201(1A), 206C, 221, 260A, 263, 264, 270A, 271(1), 271A, 271B, 271C, 271D, 271E, 271F, 271G, 271H, 271I, 271J, 272A, 272B, 273A, 273B, 275, 248, 272A(1)(d) etc can be filed online. Steps and Procedure to file Income Tax appeal online is described below:




Documents to be attached to file Income tax appeal online

- Copy of order / Intimation by Assessing Officer

- Demand Notice

- Details of Appeal Fees paid

- Details of Pending Appeal

- Details of Taxes Paid

- Statements of facts, Grounds of appeal & Documentary evidence

- Document Identification No (DIN) (Available on the Assessment Order)


Income Tax Appeal Fee

Income Determined by AO Appeal Fee
Assessed total income Rs. 1 Lakh or less Rs. 250
Assessed total income more than Rs. 1 Lakh but less than 2 Lakh Rs. 500
Appeals involving Total Assessed Income more than Rs. 2 Lakhs Rs. 1000
Appeals involving any other matter Rs. 250


Steps to file income tax appeal online with CIT

Step 1: Visit the Website and login by using Login Name and Password

The following page will open


Income Appeal online


Step 2: Click on E-file -> Income Tax Forms-> File Income Tax Forms

The Following option will open at right side among other options

Income Tax appeal

Step 3: Click on Person not dependent on any Source of Income

Step 4: Chose Form No. 35 from the List

Step 5: Select Assessment Year and Click on Continue

Income Tax Appeal with CIT


Step 6: Click on Get Started

The following page will open

Income Tax Appeal filing

Step 7: Select Applicable Order Type

File appeal for an order without DIN : Select this for order issued before 1.10.2019

File Appeal for an order with DIN: Select this for order issued after 1.10.2019

DIN of the order against which Appeal is filed: Select the order from the dropdown menu.

Section and sub-section of the Income tax Act: Select relevant section from the Menu

Date of Order: Fill date of Order

Date of Service of Order/ Notice of Demand/ Date of payment of tax tax in case of appeal under section 248: Fill the date of service of order




Step 8. Click on CONTINUE

The following page will open

Income tax Appeal file online

Income tax Appeal filing online


Step 9: Fill Required information and click on Save

Basic Information: Name, address, email, Mobile Number etc and Click on Save

Order Against which appeal is filed: Fill Assessment Year, Details of order appealed against, Section of Income Tax Act, Order No, Date of order, Date of service of order, Income tax authority etc (some of the options will be automatically filled) and Click on Save

Please attach Copy of Assessment order and Notice of Demand

Pending Appeal: Fill pending appeal information if any

Appeal Details: Fill appeal details

Amount of Income Assessed: Fill the assessed income

Total Addition to income: Fill the amount of addition made by Department

In case of loss, total disallowance of Loss in assessment :Fill the amount

Amount of addition/ Disallowance of loss disputed in Appeal: Fill the disputed amount

Amount of disputed demand: Fill the amount of demand raised by department


Is appeal related to penalty or not: Chose answer

Details of taxes paid: Fill the information and Click on Save

Full tax paid or not: Select option

Acknowledgement No: Fill the income tax return acknowledgement No

Date of Filing : Fill date of filing of Return

Total Tax paid: Fill amount of total tax paid

Advance Tax paid: Chose option

If appeal is related to any tax deductible under section 195: chose option


Statement of Facts, Grounds of Appeal and additional evidence

Statement of facts: Write statement of facts upto 10000 characters

List of documentary evidence relied upon: Attach supporting documents

Grounds of appeal: Attach grounds of appeal file


Appeal Filing Details: Fill the details and Click on Save

Whether there is delay in filing Return: If there is delay in filing return Chose yes and fill the reason for delay

Details of appeal fee paid: Click on Add details and Fill BSR Code of Bank, Date of Payment of Appeal fee, Challan Serial Number and click on Save


Form of Verification

Click on verification and save


Step 10: Click on Preview. Verify the Information and Submit


Step 11: Verify the submission through OTP or Digital Sign



Size of files should be less than 5 MB

File format should be PDF/ZIP


Form to file Appeal with CIT

Form 35 must be filed by an assessee for appeal to CIT (Appeals)


Period to file Appeal with CIT

An Appeal to CIT (A) can be filed within a period of 30 days from the date of service of the Notice of Demand or Date of Order or Date of payment of tax, as the case may be.

The Commissioner (Appeals) may admit an appeal after the expiration of period of 30 days if he is satisfied that the appellant had sufficient cause for not presenting it within that period.


Other information

E-verification of Form 35 is mandatory either through DSC or EVC.

Every appeal is accompanied by payment of an appeal fee which is required to be paid before filing of Form 35.

The CBDT vide Circular No.19/2019 dated 14th August, 2019 has mandated that no communication shall be issued by any income-tax authority relating to assessment, appeals, orders, statutory or otherwise, exemptions, enquiry, investigation, verification of information, penalty, prosecution, rectification, approval etc. to the assessee or any other person, on or after the 1st day of October, 2019 unless a computer-generated Document Identification Number (DIN) has been allotted and is duly quoted in the body of such communication

Any communication which is not in conformity with above Circular, shall be treated as invalid and shall be deemed to have never been issued.

Disclaimer: Information given here is to guide and help those who do not have knowledge of using online facility to file income tax appeal online or use online facility of related services. We are not responsible for any mistake or error or loss of amount to the user. Our website is only guiding how to use the online facility. This website is to provide free information to users and we do not charge any amount from any user. Trade marks and copy rights are of respective website owners.


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