Time Period for Income Tax Appeal

The Taxpayers have the opportunity to file the appeal against the income tax order within 30 days. Various significant conditions are as follows-

• The Taxpayers can appeal before a CIT(A) is to be filed within 30 days of the date of service of notice of demand relating to the assessment penalty order.
• The Taxpayers may also appeal within 30 days of the date of service of any other order sought to be appealed against, as the case may be.
• The Commissioner(CIT officer) may also Appeal for the condone the delay and admit an appeal filed after the expiration of the period of 30 days if he is satisfied that there was enough cause for not presenting the appeal within the prescribed time.

How to file an Income Tax Appeal?

• Income Tax Appeal has to be filed online under Form No. 35.
• Taxpayers need to login www.incometaxindiaefiling.gov.in and file online form-35.
• Under Form 35 taxpayer need to provide following details:
  • Relevant details of order against which Appeal is filed
  • Statement of Facts
  • Grounds of Appeal
  • Challan Details
• Taxpayer must attached the following documents with Form - 35
  • Income Tax Order
  • Notice of Demand
  • Copy of Challan
• Condonation application for the delay citing reasons, if any.
• To file an appeal, the taxpayer requires the DSC of the applicant.

Do Taxpayers need to pay tax as per Notice of Demand?

• Generally, taxpayers are required to pay the demand within 30 days of the service of notice.
• Worst consequence of not paying the tax demand is that the income tax authority can instruct the bank to freeze the taxpayer bank account in order to recover tax demand.
• However, taxpayers can apply for a stay of demand.
• As per Stay of Demand Circular dt 31.7.2017 empowers Assessing Officer to grant stay of tax demand till disposal of the first appeal on payment of 20 percent of the disputed demand.

Documents under Form no 35

There are various documents to be submitted along with Form number 35 -

• One certified copy of the order appealed against.
• Notice of demand in the original. ·
• Proof of challans of fees such as BSR code, date of payment of fee, serial number and amount of fee is obliged to be furnished in case of e-filing of appeal.

Who Can Sign and Verify Form No 35?

The form of appeal, for verification, is to be signed and verified by the person authorized to sign the return of income under section 140 as applicable to the taxpayer by following:

• In case of an appeal by an individual taxpayer, by the individual taxpayer himself or by a person appropriately authorised by him who is holding a valid power of attorney.
• In case of a Hindu Undivided Family, by the Karta of the family or if Karta is absent from India or is not competent of signing, by any other adult member of such family.
• In the case of a company, by the Managing Director or if the Managing Director is not available or wherever there is no Managing Director by any director of the company.
• In case of an LLP, by the Designated Partner or if Designated Partner is not accessible or where there is no Designated Partner by any partner.
• In case of a Local Authority or any Association, by the Principal Officer by any member of the Association.