Sandeep Ahuja & Co.

Established in the year 1986, we are a leading chartered accountancy firm based in Delhi & NCR rendering comprehensive professional services which include statutory audit, internal audit, direct tax, transfer pricing, GST, bank audit, propriety audit, cost accounting, internal financial controls and risk advisory.

Monday, February 29, 2016

New Updated Procedure for Online Filing of First Appeal with CIT Appeal

1. Login to user account in Income Tax E-filing Website
2. Go to menu -> e-File -> Prepare and Submit Online Form (Other than ITR)
3. Fill the PAN, Select  Form  35, Select the Assessment year for which appeal is to be filed 
4. Select the type of Digital Signature Certificate and get DSC registered on Income Tax Portal
5. There are four sections in the form:
        - Instruction,
        - Form-35,
        - Verification, and
        - Attachments (must not exceed 50mb in size/ must be in pdf/zip format)
6.   In Form-35  Name and PAN of the appellant is pre-filled and other paras are required to be responded      by filling/selecting appropriate facts/options.
7. There are columns same as in Old Form except 
    - Facts of the Case not exceeding 1000 Characters are to be entered
    - Grounds of Appeal  maximum 1000 characters are to be filled in the Form 35.
8. Verification is to be filled for the person whose DSC is registered .
9. The following attachments are mandatory required:
a. Copy of Challan for appeal fee paid
b. Copy of order appealed against
c. Notice of demand
d. Grounds of Appeal and Facts of case being brief in column should be attached however not mandatory
10. After fully satisfying that form-35 has been properly filled and all required attachments have been duly attached, it can be submitted, saved as draft for filing later.

Once Submitted take print and submit physically with the department before the end of 30th day from the date of service of notice.

Caution while on line submission of First Appeal Form -35:
1. Maximum 1000 Characters for Facts of the Case and Grounds of Appeal to be filled in Form
2. No Special Characters while entering in Facts of the case and Grounds of Appeal in Form 35
3. In attachments Complete Facts of the Case and Grounds of appeal as well as any other document to    substantiate the facts and grounds in Zip/ pdf format can be attached but attachment must not exceed 50MB in total.

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