Form 35: How to Download and File Income Tax Appeal Form

What is Form 35 of the Income Tax Act?

Form 35 can be filed by individuals or assesses who are aggrieved by any order of the assessing officer. An appeal can be filed to the commissioner of the Income Tax by the assessees against any order of the assessing officer by submitting a completed Form 35. This form can be filed both online and offline. People who e-file their ITR can file Form 35 online and those who file ITR offline can file it offline.

Along with Form 35, you need to file a Memorandum of Appeal, provide a statement of facts, and explain your grounds for appealing. You should also attach a copy of the order appealed against the notice of demand.

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How to File Form 35 of the Income Tax Act?

You can fill out Form 35 from the official e-filing portal or through offline modes -

• Step 1. Visit the official portal for Income Tax e-filing and log in using your password and user ID.
• Step 2. After this, a new page will open. Click on the e-file option available on the taskbar. Next, a drop-down menu will open. Click on ‘Income Tax Forms’ and select ‘File Income Tax Forms’ option.
• Step 3. On the ‘file income tax forms page’, enter Form 35 in the search bar and click on it.
• Step 4. After a new page opens, click on ‘Let's get started.’
• Step 5. Next, the Form 35 page will open. Fill in all the necessary details and click on the ‘Preview’ button.
• Step 6. Verify all the details on the preview page and click on ‘Proceed to e-verify.’
• Step 7. A dialogue box for confirming to proceed with e-verification will be displayed on the screen. Click ‘Yes’ here.
• Step 8. An e-verification page opens where you are required to verify the form. After successful verification, a success message is displayed on the screen along with the acknowledgment number and the transaction ID. You will also receive a confirmation by SMS and email after submitting it successfully.

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What is Form 35 Income Tax Appeal Fees?

You need to pay a certain fee before filing an appeal to the Commissioner of Income Tax. This fee depends on the total income calculated by the Assessing officer. Given below is the table mentioning the fees to be paid while submitting Form 35.

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What is the Time Limit to File an Appeal in the Income Tax Act?

If you are eligible for filing an appeal, you have to make sure that you file the return within the deadline. If you miss the deadline, you might miss out on the chance to file an appeal. You should file an appeal for penalty or revaluation within 30 days of receiving the Income Tax notice. In case you have not deducted TDS, then you need to file it even sooner. In such cases, your deadline for 30 days will be counted from the date of paying the TDS.

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What is the Procedure for Filing an Appeal in Income Tax?

The process of challenging an income tax assessment through an appeal involves several key steps.

• First, you have to submit an application in Form 35.
• After receiving the application, the Commissioner of Income-tax (Appeals) will schedule a hearing date and venue.
• Both the appellant and the Assessing Officer receive a notice specifying the date of appointment and location. Throughout the appeal proceedings, parties have the choice to participate either in person or through a representative.
• During the hearing, the Commissioner of Income Tax (Appeals) holds the authority to postpone the appeal as needed.
• Additionally, they may initiate inquiries relevant to the appeal and direct the Assessing Officer to furnish a report by conducting further investigations.
• Taxpayers must exhaust this legal recourse by initiating an appeal with the Commissioner of Income Tax (Appeals) having the jurisdiction before filing a petition to the court.

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What are the Documents Required for Income Tax Appeal?

Below is a list of the documents required during the appeal process -

• Form 35
• A copy of the assessment order
• The original demand notice
• A copy of the challan of income tax payment.

The appeal form should be signed and verified for the following:

• The taxpayer or a representative, in the case of an appeal initiated by an individual taxpayer
• The Managing Director or other directors, in the case of an appeal initiated by a company
• The Managing Partner or other partners (excluding minors), in the case of an appeal initiated by a firm
• The representative of the company, in the case of an appeal made by a foreign company
• The Designated Partner or other partners, in the case of an appeal made by an LLP
• The Principal Officer, in the case of an appeal made by a local authority
• The Chief Executive Officer of the party, in case of an appeal made by a political party
• The Principal Officer or any member of an Association, in the case of an appeal made by an association

Now that you know how to file an appeal under Form 35 to the Commissioner of Income Tax (Appeals), you can go ahead and file the appeal, if you disagree with the decision of the Assessing officer regarding exemption, benefits of losses, additions, etc. Remember to pay the appeal fees before filing Form 35. Filing an appeal and responding to notices can be complex and you might need assistance with the same.

Tax2win’s tax experts are highly experienced Chartered Accountants who can help you through the process and ensure a smooth Form 35 filing journey for you.

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