Wednesday, March 16, 2016

Appeal Form -35, Procedure and attachments for E filing of Income Tax First Appeal

The Link was removed by Income Tax Department after 20th March,2016 now from 01.04.2016 restarted again with revised Form 35. The procedure is same as given hereunder:

The Income Tax department on 1st March, 2016 has amended Rule 45 consequent to changes notified on 30.12.2015 regarding digitization of various functions and making Electronic filing of appeal before CIT(Appeals) mandatory for persons who are required to file the return of income electronically to remove human interface, reduce paperwork and reduce the cost for the tax payer.

 The Existing Form 35 for filing of appeal is replaced by New Form which is more structured, Systematic and aligned with Income Tax Laws at present.

For all Online filed appeals the fixation of hearing of appeals will be done electronically.

Now New Procedure of E Filing of First Appeal is as under effective from 01.03.2016

(1) An appeal to the Commissioner (Appeals) shall be made in Form No. 35.

(2) Form No. 35 shall be furnished as given hereunder:

·         For the assessee who is required to furnish return of income electronically Under Rule-12, by furnishing the form electronically
i) Under digital signature, if the return of income is furnished under digital signature;
(ii) For Others by furnishing electronically through electronic verification code.

·         For the assessee who has the option to furnish the return of income in paper form, by furnishing the form electronically as above or in paper form.

 (3) The form of appeal shall be verified by the person who is authorised to verify the return of income under section 140 of the Act, as applicable to the assessee.
(4) Any document accompanying Form No. 35 shall be furnished in the manner as the said form is furnished.

Now Procedure to E File First 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:
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.

However Form No. 35 as amended is given hereunder to prepare for the filing of appeal. As for online filing of appeal due to time constraint it is advised to fill up the form and prepare Grounds of Appeal and Facts of the case in Summarized form for filing up in the Form 35 and in Full in PDF to be attached with the form 35 at the time of Uploading the form as there is no Utility till now given by the Income Tax department for submission of such form.  

                                                   (See rule 45)
                        Appeal to the commissioner of Income-tax (Appeals)
Personal  info
First name
Middle name
Last name or name of entity

TAN(if applicable)

Flat/door/block no.
Name of premises/building/village
Road/Street/post office

State (select)

Pin Code
Phone  No.  with STD  code/mobile No.

Email Address

Whether notices/communication may  be sent on email? yes/no

Order against which
Appeal is filed
Assessment year in connection with which the appeal is preferred/ Enter financial year in case appeal is filed against an order where assessment year is not relevant
Assessment year

Financial year

Details of the order appealed against

Section and sub-section of the Income-tax Act,1961

Date of order

Date of service of Order / Notice of Demand

Income-tax Authority passing the order appealed against

Pending Appeal
Whether an appeal in relation to any other assessment year/ financial year is pending in the case of the appellant with any Commissioner (Appeals)

If reply to 4 is Yes, then give following details.-

Commissioner (Appeals), with whom the appeal is pending

Appeal No. and date of filing of appeal

Assessment year/ financial year in connection with which the appeal has been preferred

Income-tax Authority passing the order appealed against

Section and sub-section of the Income-tax Act, 1961, under which the order appealed against has been passed

Date of such Order

Appeal details
Section and sub-section of the Income-tax Act,1961 under which the appeal is preferred

If appeal relates to any assessment

Amount of Income Assessed (in Rs.)

Total  Addition to Income (in Rs.)

In case of Loss, total disallowance of Loss in assessment (in Rs.)

Amount of Addition/ Disallowance of Loss disputed in Appeal (in Rs.)

Amount of Disputed Demand (in Rs.) – Enter Nil in case of Loss

If appeal relates to penalty:

Amount of penalty as per Order (in Rs.)

Amount of penalty disputed in Appeal (in Rs.)

Details of taxes paid
Where a return has been filed by the appellant for the assessment year in connection with which the appeal is filed, whether tax due on income returned has been paid in full
Yes/No/ Not

If reply to 8 is Yes, then enter details of return and taxes paid

Acknowledgement number

Date of filing

Total tax paid

Where no return has been filed by the appellant for the assessment year, whether an amount equal to the amount of advance tax as per section 249(4)(b) of the Income-tax Act, 1961 has been paid
Yes/No/ Not

If reply to 9 is Yes, then enter details
Tax Payments
BSR code
Date of payment
SI. No.


If the appeal relates to any tax deductible under section 195 of the Income-tax Act, 1961 and borne by the deductor, details of tax
deposited under section 195(1)
BSR code
Date of payment

Statement of facts, Grounds of
Appeal and additional evidence
Statement of Facts

Facts of the case in brief (not exceeding 1000 words)

List of documentary evidence relied upon

Whether any documentary evidence other than the evidence produced during the course of proceedings before the Income-tax Authority has been filed in
terms of rule 46A
Yes / No

If reply to12 is Yes, furnish the list of such documentary evidence

Grounds of Appeal (each ground not exceeding 100 words)




Appeal filing details
Whether there is delay in filing appeal
Yes/ No

If reply to 13 is Yes, enter the grounds for condonation of delay (not exceeding 500 words)

Details of Appeal Fees Paid
BSR code
Date of payment
SI. No.

Address to which notices may be sent to the appellant

                                                                        Form of verification
I, ____________________________the appellant, do hereby declare that what is stated above is true to the best of my information and belief. It is also certified that no additional evidence other than the evidence stated in row12.1 above has been filed.

Date                                                                                                                            Signature