The Income tax Department today on 30.12.2015 has
announced for providing efficient taxpayers services to digitize various
functions.
The Existing Form 35 for filing of
appeal is replaced by New Form which is more structured, Systematic and aligned
with Income Tax Laws at present.
Electronic filing of appeal before
CIT(Appeals) is being made mandatory for persons who are required to file the
return of income electronically to remove human interface, reduce paperwork and
reduce the cost for the tax payer.
For all Online filed appeals the fixation
of hearing of appeals will be done electronically.
The burden of compliance on the
taxpayers in appellate proceedings will be significantly reduced by the
proposed changes.