Introduction
This guide aims to demystify the process of filing an appeal using Form 35, offering a step-by-step approach to ensure that taxpayers can confidently navigate this pathway. From understanding eligibility for appeal to the final confirmation of your submission, each step is crucial in ensuring that your appeal is properly lodged and considered by the Income Tax Department. With this guide, taxpayers can ensure that their rights are exercised and that any concerns with tax assessments are appropriately addressed.
How to Download and File Income Tax Appeal Form 35
In the realm of taxation, disagreements between the taxpayer and the assessing officer regarding the assessment of total income are not uncommon. In such instances, the taxpayer's recourse is to file an appeal using Form 35, as sanctioned under the Income Tax Act. This detailed guide elucidates the process of filing an Income Tax appeal with Form 35, including insights on appeal fees and the critical timelines associated with the appeal process.
Understanding Form 35 of the Income Tax Act
Form 35 is designed for taxpayers who seek to challenge the order of the assessing officer. This form is pivotal for appealing to the Commissioner of Income Tax (Appeals) against orders outlined under section 246A, which include search assessment orders under section 153A and intimations under section 143(1), among others. The appeal through Form 35 can be initiated either online or offline, contingent on the method of ITR filing by the taxpayer.
Procedure for Filing an Appeal in Income Tax
The appellate procedure is sequential, beginning with the submission of Form 35, followed by a scheduled hearing by the Commissioner of Income-tax (Appeals). Both the appellant and the Assessing Officer are notified of the hearing date and location. Representation can be made in person or via a representative. The appellate process allows for inquiries and further investigations if deemed necessary by the Commissioner.