The Classic Partners LLP
Appeal to Commissioner of Income Tax
Disagree with an assessment or penalty order? File an appeal before the Commissioner of Income Tax (Appeals) — CIT(A) — with complete drafting, filing, and representation by our CAs.
File CIT AppealWhat is an Appeal to CIT (Appeals)?
The Commissioner of Income Tax (Appeals) is the first appellate authority under the Income Tax Act. If you are aggrieved by an order of the assessing officer — for example, additions made in a scrutiny assessment, a penalty order, or a demand raised after processing — you can challenge it by filing Form 35 within 30 days of receiving the order.
The appeal is filed and heard electronically under the faceless appeal scheme. Strong grounds of appeal, a clear statement of facts, and persuasive written submissions are critical — and that is exactly what a CA for CIT appeal brings to your case.
Orders You Can Appeal Against
- Assessment orders under Sections 143(3), 144, or 147 with income additions.
- Intimations under Section 143(1) creating an incorrect tax demand.
- Penalty orders under Sections 270A, 271 series, and others.
- Orders rejecting rectification applications under Section 154.
- TDS-related orders treating you as an assessee in default under Section 201.
What We Handle
Order Analysis
Identifying legal and factual errors in the assessment or penalty order.
Form 35 Filing
Drafting grounds of appeal and statement of facts; e-filing within time.
Stay of Demand
Applications to keep recovery of the disputed demand on hold.
Written Submissions
Detailed, case-law-backed submissions in the faceless appeal.
Additional Evidence
Admission of fresh evidence under Rule 46A where justified.
Next-Level Appeal
If needed, escalation to the Income Tax Appellate Tribunal.
Why Choose The Classic Partners
- Qualified Chartered Accountants who draft sharp grounds and argue persuasively.
- Deadline protection — Form 35 filed within the 30-day window, with condonation requests where needed.
- Demand management — stay applications so recovery doesn't hurt your cash flow.
- Transparent fees and a single point of contact from notice to final order.
Frequently Asked Questions
What is the time limit to file an appeal before CIT (Appeals)?
The appeal in Form 35 must be filed within 30 days of receiving the order. A delayed appeal can be admitted if the CIT(A) is satisfied there was sufficient cause for the delay.
What are the fees for filing a CIT appeal?
The statutory appeal fee ranges from Rs. 250 to Rs. 1,000 depending on the assessed income. Professional fees for drafting and representation are separate and depend on case complexity.
Do I have to pay the tax demand before appealing?
Filing an appeal does not automatically stay the demand. However, a stay application can be filed, and typically recovery is kept in abeyance on payment of 20% of the disputed demand, subject to officer discretion.
Is the CIT (Appeals) hearing faceless?
Yes. Appeals are handled under the Faceless Appeal Scheme — notices, submissions, and hearings happen electronically, with personal hearings through video conferencing on request.
What if the CIT (Appeals) decides against me?
You can file a further appeal before the Income Tax Appellate Tribunal (ITAT) within 60 days of receiving the CIT(A) order. The ITAT is the final fact-finding authority.
Want to challenge a tax order?
File a strong, well-drafted appeal before the CIT (Appeals) with our CAs.
Contact Us