Saturday, April 2, 2016

Now changed procedure for E- Filing of First Appeal with upload of Signature file:

There is an update to our earlier post in this regard effective from 01.04.2016

1. Generate signatures of the signing authority in the manner given hereunder:
     - Download DSC management utility given on the right panel of
     -   Download by clicking on Download DSC management utility and unzip the utility
   -  Go to menu Register DSC
       Fill PAN of the Assessee
       Fill Pan of the Signatory
 Create signature file of the authorized signatory and save on your desktop
-      Create one more signature file through Submit form online option in DSC management which will be separate signature file for each form to be uploaded on the Income Tax Website

2. Login to user account in Income Tax E-filing Website
3.  Select Register DSC and upload signature file of the authorized siagnatory. If authorized signatory is different from the earlier registered signatory then change the signatory in the profile of the assessee’s User

 3. Go to menu -> e-File -> Prepare and Submit Online Form (Other than ITR)

4.Fill the PAN, Select  Form  35, Select the Assessment year for which appeal is to be filed 
5. Select the type of Digital Signature Certificate and get DSC registered on Income Tax Portal and upload another Signature File for the specific form.
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 and receipt can be obtained immediately through View Forms Uploaded and as soon as it is submitted a copy of the Appeal form is sent to the registered E-mail Id. It can be downloaded by clicking on the acknowledgement number in View Forms Uploaded.

Because of time limit in online filing it is more convenient to prepare a word file for the appeal and copy and paste from there while online filling up the form and choose the Multiple Choice options from the windows provided in the form. Form 35 for convenience of all is given.

Take Print and file offline.
Happy Filing

"FORM NO. 35
                                                                                                   (See rule 45)
                                                Appeal to the commissioner of Income-tax (Appeals)
Personal information
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