CIT Appeal Hiring
CIT Appeal Process Kya Hota Hai?
Jab kisi taxpayer ko Income Tax Department ke order se problem hoti hai (jaise zyada tax demand, penalty, addition), to wo us order ke khilaf appeal file kar sakta hai.
Ye appeal file hoti hai:
👉 Commissioner of Income Tax (Appeals) ke paas
CIT Appeal File Karne Ka Process (Step-by-Step)
🔹 Step 1: Order Milna
Sabse pehle aapko Assessing Officer (AO) ka order milta hai
(jaise Section 143(3), 144, penalty order, etc.)
🔹 Step 2: Appeal File Karna (Form 35)
Appeal file karne ke liye:
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Form 35 bharna hota hai
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Online filing karni hoti hai Income Tax Portal par
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Required documents upload karne hote hain
⏰ Time Limit:
Order milne ke 30 din ke andar appeal file karni hoti hai.
🔹 Step 3: Appeal Fees Pay Karna
Fees depend karti hai assessed income par:
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Income up to 1 lakh → ₹250
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1–2 lakh → ₹500
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2 lakh se zyada → ₹1000
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Penalty case → ₹250
🔹 Step 4: Hearing Notice
Appeal file hone ke baad:
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CIT (Appeals) aapko notice bhejte hain
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Aap khud ya CA/Advocate ke through represent kar sakte hain
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Aapko apni side explain karni hoti hai
🔹 Step 5: Evidence Submit Karna
Agar aap naya evidence dena chahte hain jo AO ko nahi diya tha,
to uske liye special permission leni padti hai.
🔹 Step 6: Order Pass Hona
CIT (Appeals):
✔ AO ka order confirm kar sakte hain
✔ Tax kam kar sakte hain
✔ Addition delete kar sakte hain
✔ Case wapas AO ko bhej sakte hain
Agar CIT ka Decision Pasand Na Aaye To?
Aap next level appeal kar sakte hain:
1️⃣ ITAT (Income Tax Appellate Tribunal)
2️⃣ High Court
3️⃣ Supreme Court
Required Documents
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Assessment Order copy
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Demand Notice
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Grounds of Appeal
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Statement of Facts
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Evidence documents
Summary (Simple Language)
“CIT Appeal Hiring” asal me koi hiring process nahi hai.
Ye actually Income Tax Appeal filing process ko refer karta hai.
Written by:
Abhishek Gupta
Chartered Accountant
Office No. 19, Sagar Building, 4th Floor, Plot-327,
Narshi Natha Street, Masjid Bunder (West),
Mumbai – 400009
📞9324776120
🌐 www.consultguruji.com
