The Link was removed by Income Tax Department after 20th March,2016 now from 01.04.2016 restarted again with revised Form 35. The procedure is same as given hereunder:
The
Income Tax department on 1st March, 2016 has amended Rule 45
consequent to changes notified on 30.12.2015 regarding digitization of various
functions and making Electronic filing of appeal before CIT(Appeals) 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.
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.
For
all Online filed appeals the fixation of hearing of appeals will be done
electronically.
Now New Procedure of E Filing of First Appeal is as
under effective from 01.03.2016
(1)
An appeal to the Commissioner (Appeals) shall be made in Form No. 35.
(2)
Form No. 35 shall be furnished as given hereunder:
·
For the assessee who is required to furnish return of
income electronically Under Rule-12, by furnishing the form electronically
i)
Under digital signature, if the return of income is furnished under digital
signature;
(ii)
For Others by furnishing electronically through electronic verification code.
·
For the assessee who has the option to furnish the
return of income in paper form, by furnishing the form electronically as above
or in paper form.
(3) The form of appeal shall be verified by
the person who is authorised to verify the return of income under section 140
of the Act, as applicable to the assessee.
(4)
Any document accompanying Form No. 35 shall be furnished in the manner as the
said form is furnished.
Now Procedure to E File First Appeal:
1. Login to user account in Income Tax E-filing Website
2. Go to menu -> e-File -> Prepare and Submit Online Form
(Other than ITR)
3. Fill the PAN, Select Form 35, Select the Assessment
year for which appeal is to be filed
4. Select the type of Digital Signature Certificate and get DSC registered on Income Tax Portal
5. There are four sections in the form:
- Instruction,
- Form-35,
- Verification, and
- Attachments (must not exceed 50mb in
size/ must be in pdf/zip format)
6. In Form-35 Name and PAN of the appellant is
pre-filled and other paras are required to be responded by
filling/selecting appropriate facts/options.
7. There are columns same as in Old Form except
- Facts of the Case not exceeding 1000 Characters
are to be entered
- Grounds of Appeal
maximum 1000 characters are to be filled in the Form 35.
8. Verification is to be filled for the person whose DSC is
registered .
9. The following attachments are mandatory:
a. Copy of Challan for appeal fee paid
b. Copy of order appealed against
c. Notice of demand
d. Grounds of Appeal and Facts of case being brief in column
should be attached however not mandatory
10. After fully satisfying that form-35 has been properly filled
and all required attachments have been duly attached, it can be submitted,
saved as draft for filing later.
Once Submitted take print and submit
physically with the department before the end of 30th day from the date of
service of notice.
Caution while on line submission of First Appeal Form -35:
1. Maximum 1000 Characters for Facts of the Case and Grounds of
Appeal to be filled in Form
2. No Special Characters while
entering in Facts of the case and Grounds of Appeal in Form 35
3. In attachments Complete Facts of the Case and Grounds of appeal
as well as any other document to substantiate the facts and
grounds in Zip/ pdf format can be attached but attachment must not exceed 50MB in
total.
However Form No. 35 as amended is given hereunder to
prepare for the filing of appeal. As for online filing of appeal due to time
constraint it is advised to fill up the form and prepare Grounds of Appeal and
Facts of the case in Summarized form for filing up in the Form 35 and in Full
in PDF to be attached with the form 35 at the time of Uploading the form as
there is no Utility till now given by the Income Tax department for submission
of such form.
FORM NO. 35
(See
rule 45)
Appeal
to the commissioner of Income-tax (Appeals)
Personal info
|
First name
|
Middle name
|
Last name or name of entity
|
PAN
|
|
TAN(if applicable)
|
|
Flat/door/block no.
|
Name of premises/building/village
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Road/Street/post office
|
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Area/Locality
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Town/city/district
|
State (select)
|
|
Country
(select)
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Pin Code
|
Phone No.
with STD code/mobile No.
|
Email Address
Whether notices/communication
may be sent on email? yes/no
|
|
Order against
which
Appeal is filed
|
1
|
Assessment year in connection with which the appeal is
preferred/ Enter financial year in case appeal is filed against an order
where assessment year is not relevant
|
Assessment year
|
|
Financial year
|
|
2
|
Details of the order appealed against
|
|
a
|
Section and sub-section of the Income-tax Act,1961
|
|
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b
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Date of order
|
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c
|
Date of service of Order / Notice of
Demand
|
|
|
3
|
Income-tax Authority passing the order appealed against
|
|
|
Pending
Appeal
|
4
|
Whether an appeal in relation to any other assessment year/
financial year is pending in the case of the appellant with any Commissioner
(Appeals)
|
Yes/no
|
|
4.1
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If reply to 4 is Yes, then give
following details.-
|
|
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A
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Commissioner (Appeals), with whom
the appeal is pending
|
|
|
B
|
Appeal No. and date of filing of
appeal
|
|
|
C
|
Assessment year/ financial year in
connection with which the appeal has been preferred
|
|
|
D
|
Income-tax Authority passing the
order appealed against
|
|
|
E
|
Section and sub-section of the Income-tax Act, 1961, under which
the order appealed against has been passed
|
|
|
F
|
Date of such Order
|
|
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Appeal details
|
5
|
Section and sub-section of the
Income-tax Act,1961 under which the appeal is preferred
|
|
|
6
|
If appeal relates to any assessment
|
|
|
|
A
|
Amount of Income Assessed (in Rs.)
|
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B
|
Total Addition to Income (in Rs.)
|
|
|
C
|
In case of Loss, total disallowance
of Loss in assessment (in Rs.)
|
|
|
D
|
Amount of Addition/ Disallowance of
Loss disputed in Appeal (in Rs.)
|
|
|
E
|
Amount of Disputed Demand (in Rs.) –
Enter Nil in case of Loss
|
|
|
7
|
If appeal relates to penalty:
|
|
|
|
A
|
Amount of penalty as per Order (in
Rs.)
|
|
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B
|
Amount of penalty disputed in Appeal (in Rs.)
|
|
|
Details of
taxes paid
|
8
|
Where a return has been filed by the appellant for the
assessment year in connection with which the appeal is filed, whether tax due
on income returned has been paid in full
|
Yes/No/ Not
Applicable
|
|
8.1
|
If reply to 8 is Yes, then enter
details of return and taxes paid
|
|
|
A
|
Acknowledgement number
|
|
|
B
|
Date of filing
|
|
|
C
|
Total tax paid
|
|
|
9
|
Where no return has been filed by the appellant for the
assessment year, whether an amount equal to the amount of advance tax as per
section 249(4)(b) of the Income-tax Act, 1961 has been paid
|
Yes/No/ Not
Applicable
|
|
9.1
|
If reply to 9 is Yes, then enter
details
Tax Payments
BSR code
|
Date of payment
|
SI. No.
|
Amount
|
|
|
|
|
Total
|
|
|
|
|
|
|
10
|
If the appeal relates to any tax deductible under section 195 of
the Income-tax Act, 1961 and borne by the deductor, details of tax
deposited under section 195(1)
BSR code
|
Date of payment
|
SI.No.
|
Amount
|
|
|
|
|
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Statement of facts, Grounds of
Appeal and
additional evidence
|
11
|
Statement of
Facts
|
|
|
Facts of the case in brief (not
exceeding 1000 words)
|
|
|
List of documentary evidence relied
upon
|
|
|
12
|
Whether any documentary evidence other than the evidence
produced during the course of proceedings before the Income-tax Authority has
been filed in
terms of rule 46A
|
Yes / No
|
|
12.1
|
If reply to12 is Yes, furnish the
list of such documentary evidence
|
|
|
13
|
Grounds of
Appeal (each ground not exceeding 100
words)
|
|
|
1.
|
|
|
2.
|
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3.
|
|
|
Appeal filing
details
|
14
|
Whether there is delay in filing
appeal
|
Yes/ No
|
|
15
|
If reply to 13 is Yes, enter the
grounds for condonation of delay (not exceeding 500 words)
|
|
|
16
|
Details of Appeal Fees Paid
BSR code
|
Date of payment
|
SI. No.
|
Amount
|
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17
|
Address to which notices may be sent
to the appellant
|
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Form of verification
I, ____________________________the appellant, do hereby declare
that what is stated above is true to the best of my information and belief. It
is also certified that no additional evidence other than the evidence stated in
row12.1 above has been filed.
Place
Date
Signature
UPDATE
