What is the fees for filing Appeal before CIT(A) under Income tax Act?
A person aggrieved by an order from Assessing officer or from intimation order or any other order mentioned under section 246A of the Act can prefer an appeal against the same before Joint commissioner of Income tax (Appeals) [JCIT(A)]/ Commissioner of Income tax (Appeals) [CIT(A)].
List of order against which assessee can file an appeal before JCIT(A)/ CIT(A) is prescribed under section 246A of the Act. Some of the orders are as under:
• Intimation issued u/s 143(1) making adjustments to the returned income
• Scrutiny Assessment Order u/s 143(3) or an ex-parte assessment Order u/s 144, to object to income determined or loss assessed or tax determined or status under which assessed
• Re-assessment Order passed after reopening the assessment u/s 147/150
• Search Assessment Order u/s 153A or 158BC
• Rectification Order u/s 154/155
• Order u/s 163 treating the taxpayer as agent of a Non-Resident etc.
Assessee needs to use Form 35 available on E-filing portal to file appeal before JCIT(A)/ CIT(A).
1. What is Form 35?
If assessee is aggrieved by an order of an Assessing Officer (AO), he/she can file an appeal against the same before the Joint Commissioner (Appeals) or Commissioner of Income Tax (Appeals) by submitting duly filled Form 35 online on the e-Filing portal.
2. Who can use Form 35?
Any assessee/ deductor who wants to prefer an appeal against the Order of an AO can use Form 35.
3. Is there a fee for filing Form35?
Every appeal is accompanied by payment of an appeal fee which is required to be paid before filing of Form 35. The quantum of appeal fees is dependent on the total income as computed or assessed by the AO.
4. What is the time period within which Appeal can be filed before CIT(A)?
The assessee has to file Appeal within 30 days from the date of service of order or demand as the case may be.
5. Can an Appeal be filed after 30 days?
Income Tax Law has provided a period of 30 days for filing Appeal before CIT(A). However, in exceptional cases where assessee has reasonable cause, due to which he is not able to file Appeal within prescribed time, then CIT(A) has power to condone the delay.
6. What is the fee payable at the time of filing an Appeal with CIT(A)?
Fees to be paid before filing an Appeal to the CIT(A) is prescribed under section 249 of the Act and depends upon total assessed income determined by the Assessing Officer. Fees as under is to be paid and proof of payment of fee is to be attached with Form.
|
S. No. |
Total Income determined by the AO |
Appeal Fee |
|
1 |
Assessed total income Rs.1 lakh or less |
Rs 250.00 |
|
2 |
Assessed total income more than Rs.1 lakh but not more than 2 lakhs |
Rs 500.00 |
|
3 |
Appeals involving total assessed income More than Rs.2 lakhs |
Rs 1000.00 |
|
4 |
Appeals involving any other matter (for eg: Penalty order) |
Rs 250.00 |
7. How to pay fees for filing Appeal before JCIT(A)/ CIT(A)?
Fees of the appeal needs to be paid online on e-filing portal like we pay other tax. However, there has been an amendment lately in payment of appeal fees wherein earlier we used to use minor head 300/ 400 while paying the challan. Now, the income tax website has mentioned to use minor head 500 while making the payment of challan and amount of fees needs to mentioned in the field “others” as it is the fees for filing appeal.
Please note the appeal fees needs to be paid in the assessment year for which appeal is being filed.
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