Filing Form 35 - Income Tax Appeal

Provisions relating to the form of appeal to Commissioner (Appeals) are contained under rule 45 of the

Rules. As per the said rule 45, an appeal to the Commissioner of Income Tax (Appeals) needs to be made in

Digitization is spreading its wings everywhere which even includes filing of an appeal before Commissioner (Appeals) in Form No. 35. The present article highlights the provisions contained in rule 45 with regard to the manner of filing of an appeal in Form No. 35 and steps which need to be followed in order to file Form No. 35, electronically.

Filing Appeal in Form No. 35

Manner of filing of appeal i.e. electronic or paper form depends on the manner in which the person is required to file its return of income.

Income Tax eFilers

Any person who is required to

file income tax return

through efiling mode is also required to furnish appeal in form no. 35 electronically. If such person is required to submit the return of income using a

digital signature

, then, in such the person is also required to furnish form no. 35 electronically using digital signature only. However, if the person is not mandatorily required to submit the return of income using a digital signature, then, such person can furnish form no. 35 electronically using either digital signature or through

EVC

i.e. electronic verification code.

Paper Form

In case a person qualifies and has an option to file his/her income tax return in paper form, then, such person even has an option to furnish appeal in form no. 35 either electronically using a digital signature or electronically through electronic verification code or in paper form.

Filing Form No. 35

One needs to follow the below-mentioned steps, in order to file Form No. 35 online –

Visit site /home.
Already registered user click on ‘Login here’ and provide appropriate user id and password.
Navigate the following path –

e-File > Income Tax Forms

Select Form Name as ‘FORM NO. 35 – Appeal’ from the drop-down list.
Select submission Mode as ‘Prepare and Submit Online’ from the drop-down list.

On following of above-mentioned steps Form No. 35 would be displayed and after providing appropriate details and information and attaching required documents the same can be filed using a digital signature or through electronic verification code, as the case may be.

Other Important Points

It is important to note here that the documents/attachments which are accompanying Form No. 35 should be furnished in the same form and manner in which Form No. 35 is furnished.
The form of appeal in Form No. 35 would be verified by the person who is authorized to verify the return of income.

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Frequently Asked Questions

Common questions about Filing Form 35 for Income Tax Appeal Online.

Form No. 35 is the prescribed form for filing an appeal to the Commissioner of Income Tax (Appeals) against an order passed by the Assessing Officer under the Income Tax Act. It allows taxpayers to contest the assessment order and seek redressal of their grievances.

Any person who is required to file their income tax return through the e-filing mode is also required to furnish Form No. 35 electronically. If the person is mandated to use a digital signature for filing their return, then Form No. 35 must also be filed electronically using a digital signature.

If a person has the option to file their income tax return in paper form, they can also furnish Form No. 35 either electronically using a digital signature or EVC (electronic verification code), or in paper form.

To file Form No. 35 online, one needs to visit the e-filing website, log in with their user ID and password, navigate to the 'Income Tax Forms' section, select 'FORM NO. 35 - Appeal' and the submission mode 'Prepare and Submit Online'. After providing the required details and attaching necessary documents, the form can be filed using a digital signature or EVC.

Yes, it is important to note that the documents or attachments accompanying Form No. 35 should be furnished in the same form and manner in which Form No. 35 is furnished (electronic or paper).

Form No. 35 should be verified by the person who is authorized to verify the return of income, as per the Income Tax Rules.

Yes, there is a specific deadline for filing an appeal in Form No. 35, which is typically 30 days from the date of service of the order against which the appeal is being filed. However, the Commissioner (Appeals) has the discretion to condone the delay in filing the appeal if there are reasonable grounds.

In general, once Form No. 35 is filed, it cannot be revised or modified. However, in certain circumstances, the Commissioner (Appeals) may allow the appellant to make amendments or modifications to the grounds of appeal or claims made in Form No. 35, subject to specific conditions and procedural requirements.

After Form No. 35 is filed, the Commissioner (Appeals) will issue a notice of hearing to the appellant and the Assessing Officer. The appeal proceedings will then commence, where both parties will have the opportunity to present their arguments and evidence. The Commissioner (Appeals) will then pass an order based on the merits of the case.

Yes, Form No. 35 can be withdrawn by the appellant at any stage before the Commissioner (Appeals) passes an order. Additionally, the Commissioner (Appeals) has the power to dismiss an appeal if the appellant fails to comply with certain procedural requirements or if the appeal is found to be frivolous or vexatious.