Income Tax First Appeal Process

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✅ Quick Summary of the First Appeal Process under the Income Tax Laws Are you facing an adverse income tax order? Here's a simplified legal roadmap to navigate the first appeal process before the Commissioner of Income Tax (Appeals) 👨‍⚖️👇 #IncomeTaxAppeal #Form35 #TaxLitigation

🟢 Filing the Appeal ➡️ Submit appeal memo in Form 35 🔹 Keep facts brief, clear and to the point 🔹 Grounds of appeal must be concise, not argumentative 🔹 If there’s a delay, state grounds for condonation 🔹 Ensure appeal fees are duly paid

🟢 Notice from CIT(A) ➡️ Expect a notice under Section 250 for written submissions

🟢 Written Submissions ➡️ Respond in detail to the grounds raised 🔹 Raise additional grounds, if justified 🔹 Submit paper book of relevant documents 🔹 For additional evidences, file application under Rule 46A 🔹 Always submit a personal hearing request

🟢 Remand Proceedings ➡️ CIT(A) may forward evidences to AO for report 🔹 AO can call the assessee for explanation 🔹 AO submits a remand report back to CIT(A)

🟢 Rejoinder to Remand Report ➡️ File a rebuttal with comments on AO's report 🟢 Personal Hearing ➡️ If adverse view is likely, CIT(A) will grant a hearing 🔹 Attend hearing after filing authority letter/Vakalatnama

🟢 Final Order u/s 250 ➡️ Appeal may be: 🔹 Fully allowed 🔹 Partly allowed 🔹 Statistically allowed 🔹 Dismissed

🟢 Appeal Effect by AO ➡️ AO to give effect to CIT(A)’s order by recalculating income 🔍 A well-drafted appeal is your first step toward justice. #AbhishekRajaRam