Guide on Appeal Process for Income Tax Orders

A taxpayer may contest an order from the income tax assessing office (AO). The decisions of IT AO are appealable. Learn more on Income Tax Order Appeal process.

This document covers

Types of Appeal
Appeal before Joint Commissioner or Commissioner
Form of Appeal
Prescribed Fees
Time Limit to file an appeal
Tax to be paid at the time of filing Appeal

1. Types of Appeal

Appeals are of 4 types. They are as follows.

First appeal — Appeal before Joint Commissioner (Appeals) or Commissioner (Appeals)
Second Appeal — Appeal before Appellate Tribunal
Third Appeal — Appeal before High Court
Final Appeal — Appeal before Supreme Court

2. Appeal before Joint Commissioner (Appeals) or Commissioner (Appeals)

A taxpayer who is dissatisfied with any of the subsequent orders issued by the Assessing officer may present an appeal to the Joint Commissioner (Appeals) or Commissioner (Appeals) for consideration.

Intimation u/s 143(1) or order u/s 143(3) — Scrutiny Assessment or 144 - Best Judgement Assessment only if the taxpayer objects the amount of income assessed, amount of tax determined, amount of loss computed or the status under which he is assessed.
An order of Assessment or reassessment u/s 147 — Income Escaping Assessment
An intimations u/s 200A(1) or 206CB(1) — where the deductor or collector objects to making adjustments
An order u/s 201 or 206C(6A) — deeming a person to be an assessee in default for failure to deduct TDS or collect TDS
An order imposing a penalty under Chapter XXI
An order u/s 154 or 155 amending any of the orders mentioned above.

Note: If any of the above order is passed with the prior approval of Income Tax Authority above the rank of deputy commissioner , then no appeal can be filed before the Joint Commissioner (Appeal)

3. Form of Appeals

To appeal the Commissioner (Appeals) or Joint Commissioner (Appeals), submit "Form 35" through the Income Tax portal.

4. Prescribed Fees

The appeal before Joint Commissioner (Appeals) or Commissioner (Appeals) in Form 35 needs to be accompanied by the following fee

S.No	Particulars	Appeal fee
1	If the total income computed by Assessing officer is less than or equal to Rs 1 lakhs	Rs 250
2	If the total income computed by Assessing officer is more than 1 lakhs but does not exceed Rs 2 lakhs	Rs 500
3	If the total income computed by Assessing officer is more than Rs 2 lakhs	Rs 1000
4	In any case other than 1, 2, 3	Rs 250

5. Time Limit to file an appeal

An appeal before the Joint Commissioner (Appeals) or Commissioner (Appeals) against the aggrieved orders needs to be filed as follows

S.No	Appeal related to	Time Limit
1	Assessment/Penalty	30 days from the date of service of notice of demand
2	Any other case	30 days from the date on which intimation of the order is served

Note: The Joint Commissioner (Appeals) or Commissioner (Appeals) may admit an appeal even after the expiry of 30 days if he is satisfied that the taxpayer has sufficient cause for not filing an appeal within the specified time.

6. Tax to be paid at the time of filing Appeal

Appeal to Joint Commissioner (Appeals) or the Commissioner (Appeals) shall be filed only if the tax has been paid

In case where return has been filed: The taxpayer has paid the tax on the Income shown by him in case if the return has been filed by the taxpayer
In case where return has not been filed: If the taxpayer has not filed Income Tax Return and Assessing office has completed the assessment, the taxpayer must pay an amount equal to the amount of advance tax which was payable by him before filing the appeal.