CIT Appeal Kab File Karte Hain?

Aap appeal file kar sakte hain jab:

• Zyada tax demand aa gaya ho

• Galat addition kar diya gaya ho

• Penalty lagayi gayi ho

• Refund reject ho gaya ho

• Assessment order galat lage

 CIT Appeal Filing Process (Step-by-Step)          Step 1: Assessment Order Receive Karna

Sabse pehle aapko AO ka order milta hai
(jaise Section 143(3), 144, Penalty order, etc.)

 Step 2: Time Limit Check Karna

Appeal file karne ki time limit:
30 din order ki date se.

Agar delay ho jaye to condonation request deni padti hai.

 Step 3: Form 35 Fill Karna

CIT appeal file karne ke liye:

Form 35 bharna hota hai
 Income Tax portal par online filing hoti hai

 Step 4: Appeal Draft Karna

Appeal me include hota hai:

✔ Statement of Facts
✔ Grounds of Appeal
✔ Relief Claimed
✔ Supporting documents

Grounds clear aur legal hone chahiye.

 Step 5: Appeal Fees Pay Karna

Fees assessed income ke hisaab se hoti hai:

• Income up to ₹1 lakh → ₹250

• ₹1–2 lakh → ₹500

• ₹2 lakh se zyada → ₹1000

• Penalty case → ₹250

Payment online hota hai.

 Step 6: Documents Upload Karna

• Assessment Order copy

• Demand Notice

• Evidence documents

• ITR copy (agar required ho)

 Step 7: Hearing Process

• CIT(A) notice bhejte hain

• Aap khud ya CA/Advocate ke through appear ho sakte hain

• Arguments aur documents discuss hote hain

 Step 8: Final Order

CIT (Appeals):

✔ AO ka order confirm kar sakta hai
✔ Tax reduce kar sakta hai
✔ Addition delete kar sakta hai
✔ Case remand kar sakta hai

 Agar CIT ka Decision Pasand Na Aaye?

Next level appeal file kar sakte hain:

➡️ Income Tax Appellate Tribunal (ITAT)
➡️ High Court
➡️ Supreme Court

 Required Documents List

• Form 35

• Assessment Order

• Grounds of Appeal

• Statement of Facts

• Proof of fee payment

• Supporting evidence

 Important Tips

✔ Time limit miss na karein
✔ Grounds properly draft karein
✔ Legal language use karein
✔ Har document clear upload karein

 Simple Summary

CIT Appeal Filing ka matlab hai:

1. AO ka order receive

2. 30 din ke andar Form 35 file

3. Fees pay

4. Documents attach

5. Hearing attend

6. Final order receive

   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