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

Appeal against an appealable order under s.246A

## Section and form names

- Sections: 246A
- Forms: Form 35, FORM No. 35

## Time limit to reply

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

30 days from service of the order/demand

## Reply form

[FORM NO. 35: Appeal to the Commissioner of Income-tax (Appeals)](https://charterai.in/notice/form/it-form35), filed through e-filing portal: Form 35.

The field list is to be confirmed against the notified text.

## What the reply must include

- 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

## Reply outline

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.

- Statement of facts: Chronological narrative of the assessment/order appealed against.
- Grounds of appeal: Numbered, one assertion of error per ground.
- Verification: Signed and verified by the person authorised to sign the return under s.140 (Rule 45).
- Appeal fee (optional): Fee under Rule 45A, tiered by assessed income, confirm the applicable slab before filing; exact slabs unverified in this library.
- Prayer: Request the order appealed against be set aside or modified as per the grounds.

## Related law

- [Section 246A, Income-tax Act, 1961](https://charterai.in/law/income-tax-act-1961/246a)

## FAQ

### What is a First appeal to CIT(A) (s.246A, Form 35)?

Appeal against an appealable order under s.246A

### What is the time limit to reply to a First appeal to CIT(A) (s.246A, Form 35)?

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

### How is the reply to a First appeal to CIT(A) (s.246A, Form 35) filed?

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

### What should the reply include?

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.

Draft this reply: https://charterai.in/sign-up

Canonical: https://charterai.in/notice/income-tax-first-appeal-to-cit-a-s-246a-form-35