Electronic filing of appeal before CIT(Appeals) is being made mandatory for persons who are required to file the return of income electronically.
# E filling cit appeal
The existing Form 35 for filing of first appeal is being substituted by a new Form.
Step wise procedure for e filling cit appeal (form 35) as follows:-
- Login to assessee income tax filling account.
- Go to menu ribbon > e- file option > click on prepare and submit online form (other than ITR)
- Need to enter Assessment year for which appeal is preferred.
- Digital Signature (DSC) is required of authorised signatory.
- Required details to be filled along with statement of facts and grounds of appeal.
- Attachment required; Challan, Order appealed against and notice of demand. (Manually, original notice of demand required to be furnished along with form 35. Currently, it is not clear how to furnish original notice of demand in case e filling. Might be it will requires to be file physically on first hearing.)
- Submit and take print for your records.
The new format for filing of appeals is more structured, objective, systematic, and aligned with the current provisions of the Income-tax Act.
Electronic filing of appeal along with the documents relied upon before CIT (Appeals) will remove human interface, reduce paperwork and decrease the transaction cost for the taxpayer.
It would ensure consistent and error free service as validations will be inbuilt resulting in fewer deficient appeals.
Online filing will also facilitate fixation of hearing of appeals electronically.