# Income Tax Appeals — CIT(A) & ITAT

> If you disagree with an assessment order, the first appeal goes to the Commissioner of Income-tax (Appeals) in Form 35 within 30 days of receiving the order, filed online with the prescribed fee. If the CIT(A)'s order is unfavourable, a second appeal lies to the Income Tax Appellate Tribunal (ITAT) in Form 36 within 60 days. Delays can be condoned for sufficient cause, and a stay of demand should be sought while the appeal is pending.

Practice: Tax Notices & Litigation — https://www.industax.com/services/tax-litigation/

First appeals are mostly heard in a faceless manner, on written submissions. The quality of the grounds of appeal and the statement of facts matters, because additional evidence is admitted only in limited circumstances.

The ITAT is the final fact-finding authority; its hearings are before benches, and chartered accountants and advocates can appear. Indus Tax prepares and argues appeals with its CAs and partner advocates where needed.

## Key facts

| Item | Detail |
| --- | --- |
| First appeal | CIT(A) — Form 35, within 30 days of the order |
| Second appeal | ITAT — Form 36, within 60 days of the CIT(A) order |
| Delay | Condonable for sufficient cause |
| Demand during appeal | Seek a stay (often on paying ~20% of disputed demand) |

## Who needs this

- Taxpayers with additions in assessment or reassessment
- Taxpayers with penalty orders
- Appellants before the ITAT

## What's included

- Order analysis and grounds
- Form 35 / Form 36 filing
- Written submissions and paper book
- Stay application
- Representation at hearings

## Documents

- Assessment / penalty order
- Notice of demand
- Submissions made during assessment
- Evidence

## Process

1. **Evaluate** — Merits and limitation assessed.
2. **File** — Appeal filed with grounds and statement of facts.
3. **Argue** — Submissions and hearings handled.
4. **Follow through** — Appeal effect and refunds tracked.

## Also covers

- **CIT(A) appeal** — First appeal in Form 35.
- **ITAT support** — Second appeal, paper books and hearings.

## FAQs

### What is the time limit to appeal to the CIT(A)?

30 days from the date of service of the order or demand notice.

### Can a chartered accountant represent me before the ITAT?

Yes, chartered accountants are authorised representatives before the ITAT.

### Do I have to pay the demand to file an appeal?

No pre-deposit is required to file an income-tax appeal, but you should seek a stay to stop recovery while it is pending.

## Official sources

- Income Tax e-Filing portal (e-Proceedings): https://www.incometax.gov.in/
- Income Tax Appellate Tribunal: https://itat.gov.in/

---
Canonical page: https://www.industax.com/services/tax-litigation/income-tax-appeal
Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.