Summary of this article
Eligible taxpayers can challenge income tax orders by filing Form 35.
Appeal must be filed within 30 days with required documents.
Appeal fee ranges from Rs 250 to Rs 1,000.
If you are dissatisfied with your income tax assessment, demand notice, or penalty order, you can challenge the decision through the appeals process. The Income Tax Department allows eligible taxpayers to file an appeal using Form 35 against specified orders issued by income tax authorities.
The appeal mechanism is available to assessees, deductors and collectors who are aggrieved by an order passed by an Assessing Officer below the rank of Joint Commissioner. Such appeals can be filed before the Joint Commissioner (Appeals) under Section 246 or the Commissioner (Appeals) under Section 246A of the Income-tax Act.
Who Can File Form 35
According to the Income Tax Department, Form 35 can be used by eligible taxpayers who wish to contest an order passed by the assessing authority. Taxpayers who are required to file their income tax returns (ITRs) electronically must also submit Form 35 through the e-filing portal. Those who are not required to file returns online have the option to submit the form offline.
Documents Required For Filing
While filing Form 35, taxpayers must submit a memorandum of appeal, a statement of facts explaining the case, and the grounds for the appeal. A copy of the order being challenged, along with the related demand notice will also have to be attached.
The form also asks for details, such as the order being appealed, information on any pending appeals, disputed tax demand, taxes already paid, additional evidence, and proof of payment of the appeal fee.
According to tax platform ClearTax, the appeal should be filed within 30 days from the date the taxpayer receives the assessment order or demand notice.
Appeal Fee Depends On Assessed Income
The fee payable for filing Form 35 varies according to the total income assessed by the Assessing Officer. If the assessed total income is up to Rs 1 lakh, the appeal fee is Rs 250.
For assessed income exceeding Rs 1 lakh but not more than Rs 2 lakh, the fee is Rs 500. If the assessed income is above Rs 2 lakh, the fee payable is Rs 1,000. In other cases, the appeal fee is Rs 250.
The applicable fees have to be paid before the submission of the form.
How To Track Form 35
Form 35 can be filed online through the Income Tax Department’s e-filing portal. Taxpayers who are eligible to file offline can download the form from the department's official website.
Once filed, the status of Form 35 can be viewed by logging in to the e-Filing portal, selecting “e-File”, and clicking on “Income Tax Return”. Once you click on “View Filed Returns”, the portal will show the status of filed returns, including Form 35 appeals.
