Introduction
This guide is designed to simplify the process of filing an appeal using Form 35, providing a step-by-step approach to help taxpayers navigate the procedure confidently. From understanding eligibility for appeal to confirming your submission, each step is vital to ensure that your appeal is properly filed and considered by the Income Tax Department. With this guide, taxpayers can safeguard their rights and address any issues with tax assessments effectively.
How to Download and File Income Tax Appeal Form 35
Disputes arising between the taxpayers and the assessing officer about the assessment of total income are very common. Under the Income Tax Act, the taxpayer is permitted to appeal using Form 35 in such cases. This comprehensive guide explains the process for filing an Income Tax appeal with Form 35, including details about appeal fees and the critical timelines associated with the process.
Understanding Form 35 of the Income Tax Act
Form 35 is for taxpayers who wish to appeal against the order of the assessing officer. This form is required to file an appeal with the Commissioner of Income Tax (Appeals) against orders under section 246A, which includes search assessment orders under section 153A and intimations under section 143(1), amongst others. It can be made either online or offline, which depends on the mode chosen by the taxpayer for filing Income Tax Return (ITR).
Procedure for Filing Appeal in Income Tax
The appellate process is sequential in nature. The process begins with the submission of Form 35. After this, the Commissioner of Income Tax (Appeals) will issue a notice for a hearing. Both the appellant and the Assessing Officer will be served with the notice with details of the date and place of the hearing. It is possible to appear either in person or through a representative. The appellate process also permits inquiries and further investigations as deemed fit by the Commissioner.