Form 35 Appeal in Patna procedure — Section 246A, 30-day limitation and filing

Every Form 35 Appeal in Patna begins with the income tax Form 35 appeal procedure prescribed under Rule 45 of the Income-tax Rules, 1962. The Form 35 Appeal in Patna is the prescribed form for an appeal to the Joint Commissioner (Appeals) or the Commissioner (Appeals) under Section 246A of the Income Tax Act, 1961.

The Form 35 Appeal in Patna must ordinarily be filed within 30 days of the date of service of the notice of demand. From 29 May 2023, the income tax Form 35 appeal procedure is governed by the e-Appeal Scheme, 2023, which mandates faceless disposal through the e-filing portal.

Form 35 Appeal in Patna — appealable orders

  • An intimation under Section 143(1) where the assessee objects to the making of an adjustment.
  • An assessment order under Section 143(3) or a best judgment assessment under Section 144.
  • A reassessment order under Section 147.
  • A penalty order under Section 270A or other penalty provisions.
  • An order under Section 154 (rectification).
  • A TDS/TCS order under Section 201 or 206C(6A).

Form 35 Appeal in Patna — limitation and exclusions

Form 35 Appeal in Patna — limitation and key dates
Order TypeLimitation Starts FromPeriod
Assessment or penalty orderDate of service of notice of demand30 days
TDS under Section 195(1)Date of payment of tax30 days
Other ordersDate of service of the order30 days
Section 146 reopening applicationPeriod from application to service of order excludedAs applicable

Form 35 Appeal in Patna — fee structure

Form 35 Appeal in Patna — fee structure
Assessed Total IncomeFee
₹1,00,000 or less₹250
More than ₹1,00,000 but up to ₹2,00,000₹500
More than ₹2,00,000₹1,000
Other matters₹250

Condonation of delay in Form 35 Appeal in Patna

Where the Form 35 Appeal in Patna is filed beyond 30 days, the CIT(A) may admit the appeal under Section 249(3) if satisfied that the appellant had sufficient cause for not presenting it within that period.

Gap this hub fills — Form 35 Appeal in Patna procedure

Most competitor pages mention "CIT(A) appeal" without explaining the income tax Form 35 appeal procedure, the fee structure, the mandatory e-filing portal or the condonation of delay provisions for a Form 35 Appeal in Patna.

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Form 35 appeal documents — complete checklist for your Form 35 Appeal in Patna

Preparing the Form 35 appeal documents correctly is the foundation of a successful Form 35 Appeal in Patna. The appeal should be submitted in duplicate with the following documents.

Mandatory Form 35 appeal documents

  1. Memorandum of appeal — the Form 35 Appeal in Patna itself.
  2. Statement of facts — the factual background.
  3. Grounds of appeal — specific grounds for each disputed addition.
  4. Copy of the order appealed against — the assessment or penalty order.
  5. Original notice of demand under Section 156.
  6. Proof of payment of the prescribed Form 35 Appeal in Patna fee.

Supporting Form 35 appeal documents

  • Bank statements and ledger extracts relevant to the disputed additions.
  • Invoices and purchase/sale records.
  • Computation sheets and TDS certificates.
  • Contractual agreements and confirmations.
  • Form 26AS, AIS and TIS for reconciliation.
  • Affidavit in support of condonation, if the Form 35 Appeal in Patna is delayed.
  • Vakalatnama or Power of Attorney, if represented.

Gap this hub fills — Form 35 appeal documents checklist

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Form 35 Appeal in Patna e-filing — step-by-step income tax Form 35 appeal procedure

The income tax Form 35 appeal procedure is now entirely electronic. From 29 May 2023, Form 35 Appeal in Patna filing must be completed through the Income Tax e-Filing Portal under the e-Appeal Scheme, 2023.

Step-by-step Form 35 Appeal in Patna e-filing

Login to e-filing portal Step 01

Login to the Income Tax e-Filing Portal at incometax.gov.in with your PAN and password.

Navigate to Form 35 Step 02

Go to e-File → Income Tax Forms → File Income Tax Forms. Select Appeals (Form 35) for your Form 35 Appeal in Patna.

Select assessment year Step 03

Select the applicable assessment year for which the Form 35 Appeal in Patna needs to be filed.

Enter order details Step 04

Select whether the appeal is for an order with DIN or without DIN. Enter the DIN, section, date of order and date of service.

Complete seven columns Step 05

Fill in basic information, order details, pending appeal details, appeal details, taxes paid, statement of facts and grounds, and filing details.

Verify and submit Step 06

Preview the Form 35 Appeal in Patna, e-verify using digital signature or EVC, and note the Transaction ID.

Form 35 Appeal in Patna verification requirements

If the return was e-filed using a digital signature, the Form 35 Appeal in Patna must be verified using a digital signature. If the return was e-filed using EVC, the Form 35 Appeal in Patna must be verified using EVC.

Form 35 appeal response — written submissions and hearing strategy

After the Form 35 Appeal in Patna is filed and registered, the CIT(A) / NFAC issues a notice to file submissions. The Form 35 appeal response is the critical stage where the taxpayer presents arguments, evidence and case law.

Form 35 appeal response — written submissions

  • Point-wise reply to each ground raised in the Form 35 Appeal in Patna.
  • Documentary evidence supporting the taxpayer's position.
  • Case law and statutory provisions supporting the Form 35 Appeal in Patna.
  • Reconciliation of the disputed additions with the return and Form 26AS.
  • Reply to the AO's remand report, if any.

Form 35 appeal response — personal hearing

Where the Form 35 Appeal in Patna involves substantial additions, the taxpayer should expressly request a personal hearing in the Form 35 appeal response.

Form 35 appeal response — additional evidence under Rule 46A

Where the taxpayer seeks to produce additional evidence in the Form 35 appeal response, an application under Rule 46A must be made.

Gap this hub fills — Form 35 appeal response strategy

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Preconditions for a Form 35 Appeal in Patna — Section 249(4) and stay

Before a Form 35 Appeal in Patna can be admitted, certain preconditions under Section 249(4) must be satisfied.

Section 249(4) — preconditions for admission

  • Where a return has been filed, the assessee has paid the tax due on the income returned.
  • Where no return has been filed, the assessee has paid an amount equal to the advance tax liability, unless the CIT(A) admits the appeal for recorded reasons.

Stay of demand under Section 220(6) alongside Form 35 Appeal in Patna

Filing a Form 35 Appeal in Patna does not automatically stay recovery. A separate application for stay under Section 220(6) must be filed alongside the Form 35 Appeal in Patna. Under CBDT Instruction 1914, the AO shall grant stay on payment of 20% of the disputed demand.

Form 35 Appeal in Patna — pre-deposit and stay
RequirementProvisionAmount
Tax on returned incomeSection 249(4)(a)As per return
Advance tax where no return filedSection 249(4)(b)Advance tax liability
Stay of demandSection 220(6)20% of disputed demand

After the Form 35 Appeal in Patna order — rectification and further appeal

Once the CIT(A) disposes of the Form 35 Appeal in Patna, further remedies may be available depending on the outcome.

Rectification under Section 154 after Form 35 Appeal in Patna

Where a mistake is apparent from the record in the Form 35 Appeal in Patna order, either party may apply for rectification under Section 154 within 4 years from the end of the financial year.

Second appeal to ITAT Patna Bench after Form 35 Appeal in Patna

An appeal against the CIT(A) order in the Form 35 Appeal in Patna lies to the ITAT Patna Bench under Section 253 within 60 days.

Section 260A to Patna High Court after Form 35 Appeal in Patna

From the ITAT order, a further appeal lies to the Patna High Court under Section 260A on a substantial question of law.

Practical checklist before filing a Form 35 Appeal in Patna

  1. Obtain the assessment or penalty order and the notice of demand being appealed against in the Form 35 Appeal in Patna.
  2. Note the date of service of the notice of demand — the 30-day Form 35 Appeal in Patna limitation runs from this date.
  3. Identify the additions or disallowances to be challenged.
  4. Draft the grounds of appeal specific to each addition.
  5. Prepare the statement of facts.
  6. Compile the supporting evidence and case law.
  7. Compute the Form 35 Appeal in Patna fee based on the assessed income.
  8. Pay the fee and obtain the challan.
  9. Register on the e-filing portal for Form 35 Appeal in Patna e-filing.
  10. Complete the seven-column Form 35 form on the portal.
  11. E-verify the Form 35 Appeal in Patna using digital signature or EVC.
  12. Assess whether a Section 220(6) stay application should be filed.

Frequently Asked Questions — Form 35 Appeal in Patna

What is a Form 35 Appeal in Patna?

A Form 35 Appeal in Patna is the first appeal in the income tax appellate hierarchy, filed before the Joint Commissioner (Appeals) or the Commissioner of Income Tax (Appeals) under Section 246A. The Form 35 Appeal in Patna is the prescribed form under Rule 45 and must be filed through the e-filing portal under the e-Appeal Scheme, 2023.

What is the time limit for filing a Form 35 Appeal in Patna?

A Form 35 Appeal in Patna under Section 249 must ordinarily be filed within 30 days of the date of service of the notice of demand. The CIT(A) may admit a Form 35 Appeal in Patna after the expiry of 30 days under Section 249(3) if satisfied that the appellant had sufficient cause.

What are the Form 35 appeal documents required?

The Form 35 appeal documents include the memorandum of appeal (Form 35), statement of facts, grounds of appeal, copy of the order appealed against, original notice of demand, and proof of payment of the prescribed Form 35 Appeal in Patna fee. Supporting documents include bank statements, invoices, computation sheets and confirmations.

What is the Form 35 Appeal in Patna fee?

The Form 35 Appeal in Patna fee under Section 249(1) is: ₹250 where the assessed total income is ₹1,00,000 or less; ₹500 where it exceeds ₹1,00,000 but does not exceed ₹2,00,000; ₹1,000 where it exceeds ₹2,00,000; and ₹250 for other matters.

Can a Form 35 Appeal in Patna be filed online?

Yes. From 29 May 2023, the income tax Form 35 appeal procedure is governed by the e-Appeal Scheme, 2023, which mandates faceless disposal. The Form 35 Appeal in Patna must be filed through the e-filing portal at incometax.gov.in.

What is the Form 35 appeal response?

The Form 35 appeal response is the written submission filed before the CIT(A) / NFAC after the Form 35 Appeal in Patna is registered. It contains a point-wise reply to each ground, documentary evidence, case law and statutory provisions. A personal hearing should be expressly requested in the Form 35 appeal response where a substantial addition is proposed.

Can additional evidence be filed in a Form 35 Appeal in Patna?

Yes, under Rule 46A. The CIT(A) may admit additional evidence in the Form 35 Appeal in Patna where the appellant was prevented by sufficient cause from producing the evidence before the Assessing Officer.

What are the preconditions for admission of a Form 35 Appeal in Patna?

Under Section 249(4), no Form 35 Appeal in Patna shall be admitted unless the assessee has paid the tax due on the income returned, or the advance tax liability where no return has been filed.

Can the CIT(A) dismiss a Form 35 Appeal in Patna for non-prosecution?

No. The ITAT has held that the CIT(A) does not have the power to dismiss a Form 35 Appeal in Patna for non-prosecution — the CIT(A) has only the powers to confirm, reduce, enhance or annul the assessment.

What happens after the Form 35 Appeal in Patna order?

After the Form 35 Appeal in Patna order, a rectification application under Section 154 can be filed within 4 years. A second appeal lies to the ITAT Patna Bench under Section 253 within 60 days.

How do I engage a Form 35 Appeal in Patna lawyer?

Send the assessment order and supporting documents by WhatsApp or email to the chamber. A same-day acknowledgment is issued, followed by a short assessment call. A written scope and fee note for the Form 35 Appeal in Patna is provided before filing begins. Direct chamber access is available at P.C. Colony, Kankarbagh, Patna – 800020.