First appeal to CIT(A) (s.246A, Form 35): how to reply

Appeal against an appealable order under s.246A

Filed through e-filing portal: Form 35.

30 days from service. Set by the statute or rules; counted from service.

FORM NO. 35: Appeal to the Commissioner of Income-tax (Appeals), filed through e-filing portal: Form 35.

Unverified: The field list of this form is to be confirmed against the notified text.

• statement of facts kept separate from grounds of appeal
• numbered grounds of appeal, one assertion of error per ground
• verification clause signed per s.140 authorisation
• note to verify the Rule 45A fee slab before filing rather than assuming a figure
• condonation prayer if filed beyond 30 days

Statement of facts (chronological) and grounds of appeal (numbered, one assertion of error per ground) are separate sections, not merged, Form 35 expects both. Have the verification clause signed by the person authorised to sign the return under s.140. Verify the applicable fee slab under Rule 45A before filing, the exact slabs are unverified in this library, so flag the need to confirm rather than stating a figure.

1. Statement of facts

   Chronological narrative of the assessment/order appealed against.

2. Grounds of appeal

   Numbered, one assertion of error per ground.

3. Verification

   Signed and verified by the person authorised to sign the return under s.140 (Rule 45).

4. Appeal feeOptional

   Fee under Rule 45A, tiered by assessed income, confirm the applicable slab before filing; exact slabs unverified in this library.

5. Prayer

   Request the order appealed against be set aside or modified as per the grounds.

• Section 246A, Income-tax Act, 1961