Appeal to CIT(A) / JCIT(A) — First Appellate Authority
Filing and pursuing your first appeal against an assessment, penalty or TDS order before the Commissioner of Income Tax (Appeals) or Joint Commissioner (Appeals).
An appeal against most orders passed by an Assessing Officer — including scrutiny assessments, best-judgment assessments, reassessments and penalty orders — is filed before the Commissioner of Income Tax (Appeals) [CIT(A)] or Joint Commissioner (Appeals) [JCIT(A)] in Form 35, generally within 30 days of receiving the order. Appeals are handled on a fully faceless basis through the National Faceless Appeal Centre (NFAC). We prepare the statement of facts, grounds of appeal and supporting submissions, and represent you through the entire faceless process.
What an appeal to CIT(A) covers
The first appellate stage is where most disputes over additions, disallowances and penalties are resolved before they escalate further.
- Orders where the AO has denied your liability to be assessed
- Adjustments made in an intimation under section 143(1)
- Scrutiny assessment orders under section 143(3)
- Best-judgment assessments and reassessment orders
- Orders levying a penalty under the Act
- Orders passed under the faceless assessment scheme
What this service includes
How we help you with your CIT(A) appeal.
Form 35 Preparation
Drafting a fact-specific statement of facts and grounds of appeal, not a generic template.
Faceless Appeal Representation
Handling submissions and video hearings through the NFAC portal on your behalf.
Stay of Demand
Applying to keep recovery proceedings on hold while your appeal is pending.
Condonation of Delay
Filing a reasoned application where the 30-day window has already been missed.
Our process
From initial consultation to completion.
Case Review
We go through the assessment order and your books to identify defensible grounds.
Drafting Grounds of Appeal
A precise statement of facts and grounds tailored to your case, not boilerplate language.
Filing on the Portal
Form 35 is filed on the e-filing portal along with the prescribed fee and annexures.
Hearing & Order Follow-up
We respond to NFAC notices, attend video hearings, and track the appellate order.
Why the first appeal needs to be done right
What sets our approach apart.
Faceless doesn't mean unrepresented
The process is digital, but the quality of your submissions still decides the outcome.
Deadlines are strict
Missing the 30-day window means arguing condonation before you can even argue the merits.
It sets up any later appeal
Weak grounds at this stage make a second appeal to ITAT much harder to win.
your CIT(A) appeal questions answered
What people ask before engaging us.
Ready for expert help with your CIT(A) appeal?
Let our team help you navigate this process with clarity and confidence.
