LEGAL REPRESENTATION & APPEALS

Income Tax Appeal to CIT(A)

If an Assessing Officer has finalized a scrutiny assessment or issued a penalty order that you strongly disagree with, you are not forced to simply pay an unfair tax demand. The Indian tax justice system grants you the right to challenge the officer's decision by filing the First Appeal before the Commissioner of Income Tax (Appeals) [CIT(A)] or the Joint Commissioner (Appeals) [JCIT(A)].

With the enforcement of the new Income Tax Act, 2025, the appellate framework has been entirely overhauled. The old Section 246A has been replaced by Section 357, and the traditional Form 35 has been retired in favor of the strict, new digital Form 99. At The Online Tax, our tax litigators specialize in the National Faceless Appeal Centre (NFAC) procedures. We draft air-tight "Grounds of Appeal" and "Statements of Fact" to systematically dismantle incorrect additions and secure justice for your business.

File Your CIT(A) Appeal

Income Tax First Appeal to CIT(A) and JCIT(A)

THE BATTLEGROUND

Orders You Can Appeal Against

You cannot appeal an order simply because the tax is high. You must challenge specific legal interpretations, factual errors, or unfair additions made by the Assessing Officer.

Appealable Assessment Orders:

Scrutiny Additions: Orders passed after scrutiny where the officer disallowed your legitimate business expenses or added fictional income to your total.
Best Judgment (Sec 144): Ex-parte orders passed by the officer because you failed to respond to previous notices, resulting in an arbitrary tax demand.
Reassessment Orders: Orders where income was alleged to have "escaped assessment" (previously Sec 147/148) and massive back-taxes are being demanded.

Penalty & TDS Orders:

Concealment Penalties: Orders imposing massive penalties (up to 200% of tax) for alleged under-reporting or misreporting of income.
TDS/TCS Defaults: Orders treating you as an "assessee-in-default" for failing to deduct TDS, leading to the disallowance of your business expenses.
Refund Rejections: Orders where the officer adjusted your rightful refund against past disputed demands without following the proper legal procedure.

Form 99, Grounds of Appeal, and Faceless Tax Filing

THE 2026 PROCEDURE

Drafting Form 99 (Replaces Form 35)

The new Income Tax Act 2025 mandates strict electronic filing. An appeal can be instantly rejected if the self-assessed tax is not paid or if the documentation is formatted incorrectly.

Grounds of Appeal

The most critical legal document. We draft concise, numbered legal points stating exactly why the Assessing Officer erred in law and fact.

Statement of Facts

A comprehensive, chronological narrative of your case history, explaining the business reality behind the disputed transactions.

Appeal Fee & Tax Proof

Under Section 358(6), the appeal is invalid unless the self-assessed tax is paid. We also process the mandatory appellate filing fee challan.

DSC Authentication

Under the new Rule 167(2), Form 99 must be electronically filed and authenticated using the taxpayer's Digital Signature Certificate (DSC).

CLARIFICATIONS

Frequently Asked Questions

Critical timelines and rules under the new Faceless Appeal regime.

You have exactly 30 days from the date the order or notice of demand is formally served to you. If you miss this tight deadline, your appeal can be rejected outright. If a delay occurs, we must file a "Condonation of Delay" application, proving that you had a "sufficient cause" for missing the date.

Filing an appeal does not automatically stop the tax recovery process. You must pay 100% of your self-assessed (undisputed) tax. For the disputed demand amount, we must file an urgent Stay Application with the Assessing Officer. The standard rule requires depositing 20% of the disputed demand to keep the remaining 80% stayed while the appeal is pending.

No. Under the National Faceless Appeal Centre (NFAC), the entire process is blind and digital. The CIT(A) reviewing your case could be sitting in an entirely different state. All evidence is submitted electronically. If a personal hearing is absolutely necessary, we request it via video conferencing on your behalf.

Generally, no. You cannot bring new documents to the CIT(A) as an afterthought. Under Rule 192, additional evidence is only admitted if you can prove the Assessing Officer refused to admit it earlier, you were not given enough opportunity, or there was a highly sufficient cause that prevented you from producing it during the original assessment.