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.

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.  



FORM NO. 35
                                                   (See rule 45)
                        Appeal to the commissioner of Income-tax (Appeals)
Personal  info
First name
Middle name
Last name or name of entity
PAN

TAN(if applicable)

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

Area/Locality
Town/city/district
State (select)

Country
(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
1
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

2
Details of the order appealed against

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


b
Date of order

c
 
Date of service of Order / Notice of Demand


3
Income-tax Authority passing the order appealed against



Pending Appeal
4
Whether an appeal in relation to any other assessment year/ financial year is pending in the case of the appellant with any Commissioner (Appeals)
Yes/no

4.1
If reply to 4 is Yes, then give following details.-


A
Commissioner (Appeals), with whom the appeal is pending


B
Appeal No. and date of filing of appeal


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


D
Income-tax Authority passing the order appealed against


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


F
Date of such Order


Appeal details
5
Section and sub-section of the Income-tax Act,1961 under which the appeal is preferred


6
If appeal relates to any assessment



A
Amount of Income Assessed (in Rs.)


B
Total  Addition to Income (in Rs.)


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


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


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


7
If appeal relates to penalty:



A
Amount of penalty as per Order (in Rs.)


B
Amount of penalty disputed in Appeal (in Rs.)



Details of taxes paid
8
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
Applicable

8.1
If reply to 8 is Yes, then enter details of return and taxes paid


A
Acknowledgement number


B
Date of filing


C
Total tax paid


9
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
Applicable

9.1
If reply to 9 is Yes, then enter details
Tax Payments
BSR code
Date of payment
SI. No.
Amount




Total





10
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
SI.No.
Amount









Statement of facts, Grounds of
Appeal and additional evidence
11
Statement of Facts


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


List of documentary evidence relied upon


12
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

12.1
If reply to12 is Yes, furnish the list of such documentary evidence


13
Grounds of Appeal (each ground not exceeding 100 words)


1.


2.


3.


Appeal filing details
14
Whether there is delay in filing appeal
Yes/ No

15
If reply to 13 is Yes, enter the grounds for condonation of delay (not exceeding 500 words)


16
Details of Appeal Fees Paid
BSR code
Date of payment
SI. No.
Amount










17
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.

Place
Date                                                                                                                            Signature

UPDATE


106 comments:

  1. This comment has been removed by a blog administrator.

    ReplyDelete
  2. I am unable to submit form 35. how can I submit?

    ReplyDelete
  3. I have submit the following errors invalid character(s) in input

    ReplyDelete
    Replies
    1. Remove all invalid character i.e special character , ' , * : ; and then submit

      Delete
  4. I want to file appeal for AY 2011-12, however AY 2011-12 is not available on the portal, please advice

    ReplyDelete
    Replies
    1. Only First Appeal is mandatory for E Filing not Second appeal or appeal to ITAT in Form 36. Only Form 35 is mandatory for E Filing

      Delete
  5. This comment has been removed by the author.

    ReplyDelete
  6. DEAR SIR,
    Under Column 2a Section appealed gainst does not show Sec 271AAA.
    How to go ahead with the appeal.
    Regards,

    ReplyDelete
  7. sir i have problem for filing appeal in case of trust because DSC Sign is not showing properly and xml file is not registering in the DSC uploading

    ReplyDelete
    Replies
    1. First Log in to Trust ID on Income Tax Portal. Check the authorised signatory. Confirm PAN and other particulars of Authorised Signatory whose DSC is going to be used should be registered. THen through DSC Management Utility go to the second item on menu register DSC and upload the same signature file for registration of DSC. Keep signature file in Fakepath on C drive. Remove all cookies from Internet tools and register signatures first.

      Delete
  8. how can i attach file and remove error invalid character(s) in input

    ReplyDelete
  9. Before Submission you can remove all invalid Characters i.e ,< ' # $ _ and then go to verification when you will fill the verification and submit then there will be option of attachment. It is advised that make all the attachments ready on your desktop in PDF and attach the same, all the four attachments are already given in the article which are mandatory or optional.

    ReplyDelete
  10. How to revise the Form 35 as the original filed does not have the attachments with it and another Form 35 is not allowed to file. What to do?

    ReplyDelete
    Replies
    1. As till date Income Tax Department is demanding hard copy of the form submitted so you should take print of the form submitted enclose all attachments in hard copy and submit with the department

      Delete
  11. MY QUERY IS SAME HOW TO REVISE THE FORM 35

    ReplyDelete
  12. How to retrieve a saved draft of Form 35 for uploading later ?

    ReplyDelete
    Replies
    1. IF U HAVE CLICKED SAVE DRAFT THEN THE DATA WILL BE SAVED AND EVEN IN ANY CIRCUMSTANCES , FOLLOW THE SAME PRODEDURES , LOGIN , EFILE , PREPARE, FORM 35,SELECT DSC AND UR DATA WILL BE THERE AND U CAN CONTINUE

      Delete
    2. "Only one original Appeal can be filed " this msg is appearing while i am trying to revised form 35. What i do now ?

      Delete
  13. Procedure to retrieve data saved as draft for Form 35

    ReplyDelete
  14. This comment has been removed by the author.

    ReplyDelete
  15. This comment has been removed by the author.

    ReplyDelete
  16. do we have to physically file the form 35 with the cit appeal? because the cit appeal has already asked for a copy to be submitted before them.

    ReplyDelete
  17. Yes till date we have to submit after e filing of the application, the print of the form duly signed in hard copy

    ReplyDelete
  18. While Trying to upload Form 35 I am getting Error as 'Session Expired. Please Try again Later'. What is the Solution to this?

    ReplyDelete
  19. While uploading the form 35 there comes error for session expired and before this Pop-up software asks for to continue or not you please select continue or press ctrl button then it will stop for Pop-up so confirm Pop-up are blocked.

    ReplyDelete
  20. i have received the message "invalid character" how can i solve it in filing form 35

    ReplyDelete
  21. Please remove all special characters ,/'":* from Grounds of Appeal as well as Facts of the case and then Upload or submit

    ReplyDelete
  22. Is it neccessary condition o limitation of 100 words for each grounds and 1000 words for total statement of facts ?

    ReplyDelete
  23. Yes there is limitation of 1000 character for both

    ReplyDelete
  24. whar to write in issue column in grounds of appeal column

    ReplyDelete
    Replies
    1. what to write in issue column in grounds of appeals column

      Delete
  25. An Appeal before CIT filed in March 2016 the appeal has been heard order not served should we file it again on line or wait to order

    ReplyDelete
    Replies
    1. If the appeal has been heard and POA has been taken on record then there is no need of E- Filing of appeal however the officer who heard the appeal can be contacted for an order.

      Delete
  26. The assessee is no more. However manual appeal has been filed on 31.03.2016. Now how the e-appeal to be file.Please suggest on sacaj7@gmail.com

    ReplyDelete
  27. The assessee is no more. However manual appeal has been filed on 31.03.2016. Now how the e-appeal to be file.Please suggest on sacaj7@gmail.com

    ReplyDelete
  28. effective date from when form 35 has become mandatory filing it online??

    ReplyDelete
  29. The effective date was 01.03.2016 but because of difficulties the CBDT vide Circular No.20/2016 dated 26.05.16 extended the time limit of E Filing of appeals which were due to be filed by 15.05.2016 up to 15.06.2016.

    ReplyDelete
  30. How to pay Appeal Filing fees. I have to pay Rs. 1000

    ReplyDelete
  31. old filed forms form 35 in physical format, have to be filed again via E-Filing?
    is it mandatory?if yes what is the last date to do so??

    ReplyDelete
    Replies
    1. All first appeals due from 01.03.2016 to 15.05.2016 can be filed upto 15.06.2016. So today is the extended due date for e filing of appeals.

      Delete
  32. Replies
    1. Please check your Notice of Demand, generally it is written on that otherwise you can check jurisdiction on Income Tax Site specific to PAN

      Delete
  33. Dear Sir,
    Once Form 35 Online Filed,how it can be revised?

    ReplyDelete
  34. What to do if one has failed to file e-appeal even in the extended period.

    ReplyDelete
  35. If no e filing and no paper filing then it is time barred

    ReplyDelete
    Replies
    1. we have already filed paper appeal but not filed e-appeal.

      Delete
  36. can form 35 filled online revise

    ReplyDelete
  37. Hi, while filing an appeal, i have attached the copy of the order appealed against but it is not certified, will this count as an invalid appeal?

    ReplyDelete
  38. No because of this it can not be invalid

    ReplyDelete
  39. How to file first appeal as legal heir for deceased person?

    ReplyDelete
  40. How to file first appeal as legal heir for deceased person? Is old form 35 valid for filing appeal in paper form?

    ReplyDelete
  41. Sir...I want to file an appeal for TDS refund which I have paid under sec 194IA ie. purchase of immovable property. How to proceed.

    ReplyDelete
    Replies
    1. You have deducted TDS from Seller of Property and paid into Govt account then why to claim refund?

      Delete
  42. Sir as i plan to submit it is asking me to input TAN.. Is it mandatory ?? Tried many times but without TAN its not proceeding..

    ReplyDelete
  43. Once online appeal is filed what are the physical documents to be filed before CIT (A) viz: Downloaded Form No 35, Order, Notice of Demand, Challan Copy, Statement of Fact and Grounds of Appeal in detail which have been Uploaded by way of attachment and Receipt for having efiled and whether these document should be signed again physically by the appellant

    ReplyDelete
  44. This comment has been removed by the author.

    ReplyDelete
  45. Dear Sir,

    We have paid Appeal Fees of rs 1000 for filing Appeal with CIT(A). We have also filed rectification request online u/s 154. We recd Order shortly u/s 154 showing NIL Demand. So we have not filed appeal. Now can we claim refund of appeal fees of Rs 1000???

    ReplyDelete

  46. Forex training in Bangladesh | Most Popular Forex Training BD

    Guaranteed no loss forex trading strategy !! Get it !!!

    Hotline : +8801951134017, +8801951134018

    Please visit : http://www.brainforexschool.com/forex-training-in-bangladesh/

    Eamil : smmokit@gmail.com

    Skype : Mokit700

    ReplyDelete

  47. Forex training in Bangladesh | Most Popular Forex Training BD

    Guaranteed no loss forex trading strategy !! Get it !!!

    Hotline : +8801951134017, +8801951134018

    Please visit : http://www.brainforexschool.com/forex-training-in-bangladesh/

    Eamil : smmokit@gmail.com

    Skype : Mokit700

    ReplyDelete
  48. When I am trying to generate EVC through bank account, It is only giving the option of PNB and UBI. My client has an account with SBI and hence it is showing Invalid IFSC. Can you please suggest how to proceed. Thanks in advance

    ReplyDelete
  49. HI.
    I NEED TO KNOW HOW TO FILL FORM 35 AGAINST AND ORDER WHICH RELATE TO MULTIPLE YEAR.AS THE OPTION OF CHOOSING FINANCIAL YEAR IS CAN NOT BE SELECTED

    ReplyDelete
  50. how we can file appeal after 30 days of receiving order. how to send condonation letter.

    ReplyDelete
  51. What other documents are required to be submitted with hard copy of efiled form 35?

    ReplyDelete
  52. How a branch can appeal for TDS Demand order, when head office ITD password is not available at branch?

    ReplyDelete
    Replies
    1. An appeal can be filed through DSC of the director and the password can be changed through DSC. THE USER ID is always a PAN.

      Delete
  53. SIR, IN FORM 35, THERE IS A FIELD WHERE WE HAVE TO FEED AMOUNT OF TOTAL TAX PAID IN POINT NO. 8. AND IN SUCH CASE, TAX DUE IS ONLY RS. 3000 AND TDS AMOUNT IS 326000/-. SO WHAT AMOUNT SHOULD BE FEED AS TOTAL TAX PAID

    ReplyDelete
    Replies
    1. The amount of Tax paid means total tax paid whether through challan or TDS So total tax paid means Tax Paid Rs.3000/- in your case plus Rs.326000/- TDS which comes to Rs.329000/-

      Delete
  54. SIR WHAT CAN BE DONE IF THE ASSESSEE DOESNOT HAVE A VALID DIGITAL SIGNATURE. ASSESSEE IS AND INDIVIDUAL AND HE EVEN DOESNOT HAVE ANY AADHAR CARD.

    ReplyDelete
    Replies
    1. aadhar Card is not an issue till date and DSC can be made with a Copy of Valid PAN and Address Proof

      Delete
  55. sir what is assesse income and total addition income in form 35 column 6 sub column a and b

    ReplyDelete
  56. sir what is assessed income and total addition income in form 35 column 6 sub column a and b

    ReplyDelete
    Replies
    1. Please enter in case of appeal against assessment order the income as assesses by the assessing officer after making additions to income either by disallowing a few expenses or adding deemed income or any way Column 6 means returned incomes plus additions so 6(a) is assessed income and 6(b) is additions to returned income.

      Delete
  57. Sir... In selecting the relevant CIT(A), I selected the wrong one.. But I filled the form and submitted it unknowingly...I don't know how to rectify it... There is no revision... But there should be a way.. plz help me Sir..

    ReplyDelete
  58. You can write a letter for transfer of case to the relevant CIT (A) also enclose the copy of form submitted which you can extract from the login in E Filed Forms.

    ReplyDelete
  59. Sir,How to file an appeal against late filling of etds fee u/s 234E to cit appeal?Is there any specific form for this or we have to submit form 35?please guide

    ReplyDelete
  60. First appeal is to be filed online in Form 35 only whether that is for TDS / 234E/ TDS Penalty or any other penalty.

    ReplyDelete
  61. Dear Mr Sandeep, additional grounds can be filed online or do i need to filed hard copy with concerned CIT(A)? I dont find any options on the portal, but i am able to fill in new Form 35.. but will that be ok?

    ReplyDelete
  62. Additional grounds or documents and evidences can be filed as other attachments if you so wish. Once the form is submitted and you have not submitted any document and you have not mentioned about additional evidences then you can submit the documents at the time of hearing along with your submissions.

    ReplyDelete
  63. Please advise Block Period for Assessment Year 2012-13....

    ReplyDelete
  64. Please advise Block Period for Assessment Year 2012-13....ASAP

    ReplyDelete
  65. HOW CAN GOVT OFFICE FILE FORM 35 IN WITH OUT PAN CASE

    ReplyDelete
  66. I got this error while filing form-35, please pay the amount of fee as specified in section 249(1), go to E-pay tax

    ReplyDelete
  67. Appeal fee has to be deposited before submitting the appeal.

    ReplyDelete
  68. Sir, I got this error while filing form - 35, the challan was not matched with database, while the challan showing in 26AS and also on Tax information Network. what to do?

    ReplyDelete
  69. sir,
    how much appeal fee needs to be paid for other than income assessment

    ReplyDelete
  70. sir,
    how much appeal fee needs to be paid for other than income assessment

    ReplyDelete
  71. I want to submit Form 35 to IT dept. Please let me know whether I can indicate a phone number outside India (as I am not in India currently) to receive OTP and NOT the registered phone number. In case that is not acceptable, can I provide a different number other than what was registered with IT dept?

    ReplyDelete
  72. SIR,
    I WANT FORM 35 QUARTER WISE TDS APPEALS FILE. BUT NOT SHOWN COLOUMN INCOME TAX DEPARTMENT SITE. PLEASE HELP............

    ravindersoodplp@gmail.com.9418880758

    ReplyDelete
  73. can the demand be stayed without payment of 20% of tax?

    ReplyDelete
  74. How much time it will take to come on appeal once form 35 is submitted successfully ? kindly reply dev692001@gmail.com

    ReplyDelete
  75. how much time it will take to come on appeal after successfully submit the form 35

    ReplyDelete
  76. EVEN AFTER REMOVING SPL CHARACTERS ...ITS SHOWING INVALID CHARACTERS

    ReplyDelete
  77. Sir, while uploading Form 35, frequently there is challan mismatch error in spite of the fact that all the challan details have been entered correctly. This error gets cleared(goes away) within 10 days or so, automatically. But until then the due date of filing appeal may expire. How can I resolve this error?

    ReplyDelete
  78. Submit the form with error the department will verify the challan latter automatically

    ReplyDelete
  79. Sir while E filing CIT(A) this errors is being detected
    You are seeing this page because we have detected Suspicious activity originating from your IP.
    If you believe that there has been some mistake, please call e-Filing helpdesk for assistance.
    Ref Number: 239500104

    How to resopve it ??
    Even help desk did not solve it

    ReplyDelete
  80. Sir i filed form 35 before CIA(15) i get the acknowledgement but i cant download the Form. It will shows (The link will be available foe download after 24hrs) like that but i filed 02/03/2018 still coming like that.

    ReplyDelete
  81. WHAT IS FORMAT OF ORDER NO FOR FORM 35

    ReplyDelete
  82. I have to file an appeal against AO's order for levy of late filing fee for delayed filing of TDS return u/s 234(E). Can I use form 35 for the appeal?

    ReplyDelete