Income-Tax Appeal (CIT(A) / ITAT)

Who can use this

• Taxpayers who received income tax assessment order
• Taxpayers who disagree with tax liability or disallowances
• Individuals, HUFs, companies, partnerships, and trusts
• Taxpayers with incomplete or incorrect assessment orders

Who cannot use this

• Taxpayers without valid PAN
• Taxpayers who accepted assessment order without filing appeal
• Taxpayers whose appeal period has expired (60 days from assessment order)

Documents required

• Certified copy of assessment order (from IT Officer)
• ITR filed for the assessment year
• Form 35 (appeal form) duly filled
• Statement of Facts (grounds of appeal)
• Supporting documents (invoices, contracts, correspondence with IT Officer)
• Proof of advance tax payment (if made)
• Proof of making or offer of payment of disputed tax (if applicable)

Step-by-step process

1. Obtain certified copy of assessment order — Request certified copy of assessment order from the assessing officer. It should have assessment date, tax demand, and grounds of assessment. Payment should be made as directed.
2. Review assessment order and identify grounds of appeal — Carefully analyze the order. Identify errors in income computation, disallowances you disagree with, and applicable legal/factual grounds. Prepare statement of facts explaining disagreements.
3. Make mandatory advance tax payment (optional) — Though optional, paying 50% of disputed tax amount demonstrates seriousness. Pay via e-Pay on Income Tax portal using assessment order details. Keep payment receipt.
4. Log in to e-Filing portal and navigate to appeals section — Visit https://www.incometax.gov.in. Log in with PAN. Click 'e-Services' > 'Appeal' > 'File CIT(A) Appeal'. You will be guided to Form 35 filing.
5. Select assessment year and file type — Choose the assessment year of the assessment order being appealed. Select 'Original Appeal' (if first appeal). Click 'Proceed'.
6. Fill Form 35 with personal and case details — Enter your name, PAN, Aadhaar, address, assessment year, and assessing officer details. Specify the tax amount under appeal and grounds for appeal in detail.
7. Prepare and attach detailed Statement of Facts — Write comprehensive statement of facts explaining why you disagree with the assessment. Cite relevant legal provisions, case law, and supporting documents. Attach as PDF to form.
8. Upload supporting documents with appeal — Attach: certified assessment order copy, ITR, relevant invoices/contracts/correspondence, evidence of advance tax payment, and any expert opinions or legal advice received.
9. Calculate appeal fees (if applicable) — Check if appeal fee is payable based on tax amount under appeal (fee structure available on e-Filing portal). If payable, pay via e-Pay before submitting form.
10. Review Form 35 and statement before submission — Carefully review all filled sections, statement of facts, and documents. Ensure all grounds are clearly articulated and supported by evidence.
11. E-sign and submit Form 35 — Click 'Submit'. You will be prompted for e-signature using DSC or OTP. Complete the verification to electronically sign and submit the appeal.
12. Receive appeal reference number and acknowledgement — After submission, you will receive appeal reference number (ARN). Email confirmation will show appeal filed date and CIT(A) details. Print and save acknowledgement.
13. CIT(A) reviews appeal and issues order — CIT(A) will review your appeal grounds and may issue show-cause notice for additional documents. Respond to any notice within specified period. CIT(A) will then pass order.
14. Receive CIT(A) order and review for further appeal — CIT(A) will pass order (Partly Allowed, Allowed, Dismissed, etc.). If unsatisfied, you can file second appeal to ITAT within 60 days from CIT(A) order date.
15. File second appeal to ITAT if needed — If CIT(A) order is adverse, file Form 38 (ITAT appeal form) on e-Filing portal within 60 days. Follow similar process with detailed grounds of appeal before ITAT.

Related reading

• How to File an Income Tax Appeal — CIT(A) and ITAT Process India (2026)
• Why Is My ITR Refund Delayed in 2026? (And How to Fix It)
• Tax Year vs Assessment Year — What Changed Under the Income Tax Act 2025