Income Tax Appeals — CIT(A) & ITAT
First appeals before CIT(A) and second appeals before the ITAT
- 1EvaluateMerits and limitation assessed.
- 2FileAppeal filed with grounds and statement of facts.
- 3ArgueSubmissions and hearings handled.
- 4Follow throughAppeal effect and refunds tracked.
Share your details. We’ll reply on WhatsApp with the next steps and a checklist.
Pick a plan — the fee is adjusted if you hire us within 30 days.
About Income Tax Appeals — CIT(A) & ITAT
A clear overview, in simple terms — what it is, why it matters, and how we handle it.
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.
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.
| 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 this is for
Common scenarios where this service is a good fit.
- Taxpayers with additions in assessment or reassessment
- Taxpayers with penalty orders
- Appellants before the ITAT
What you get
Clear deliverables so you know exactly what's included.
- Order analysis and grounds
- Form 35 / Form 36 filing
- Written submissions and paper book
- Stay application
- Representation at hearings
Expert review before every submission — not just data entry.
Working notes and reconciliations you can rely on in future notices.
Resident Indians, NRIs, expats and cross-border businesses — all served.
Documents required
A practical checklist. We'll tell you if anything else is needed based on your case.
* This is a base checklist. After a quick pre-check, we may ask for additional items specific to your case.
Process
A simple, trackable workflow — designed to avoid back-and-forth.
Merits and limitation assessed.
Appeal filed with grounds and statement of facts.
Submissions and hearings handled.
Appeal effect and refunds tracked.
Get a quote
We share a clear quote on WhatsApp after a quick checklist pre-check.
- Fixed quote on WhatsApp after a short look at your facts and documents.
- Government fees, if any, are paid at actuals and shown separately.
| Factor | DIY | Indus Tax |
|---|---|---|
| Expert review | ❌ | ✅ |
| Notice risk reduction | ❌ | ✅ |
| Deduction optimisation | ❌ | ✅ |
| Audit-ready records | ❌ | ✅ |
| AIS/26AS reconciliation | ❌ | ✅ |
Share your facts and deadline. We'll reply with the right checklist and a clear quote.
Fee adjusted against our service fee if you go ahead within 30 days.
- Priority CA Call-backSkip the queue — a CA calls you within 30 minutes.₹255
- RecommendedCA Consultation (30 min)Talk one matter through properly with a CA.₹755
- In-depth CA Review (60 min)Documents reviewed before the call, written action plan after.₹1,155
Call-backs run Mon–Sat, 9 AM–6 PM IST. Booked outside these hours? We call you first thing the next working morning.
Compare the 3 plansFrequently asked questions
Answers to the most common questions we get.
This page also covers
- CIT(A) appeal
- First appeal in Form 35.
- ITAT support
- Second appeal, paper books and hearings.
Official sources
Indus Tax is a private professional services firm and is not affiliated with any government authority. Rules and fees change — we confirm current positions before filing.
