Income Tax Appeal — CIT(A), ITAT & Beyond
Disagree with an income-tax assessment, penalty or demand? You have a structured right to appeal — starting with the Commissioner (Appeals) and rising to the Tribunal and courts. Here's the process and the deadlines.
If you disagree with an income-tax order — an assessment, a demand, or a penalty — you can appeal rather than simply pay. The law provides a clear appellate ladder, each level with its own form, fee and time limit.
The first appeal usually goes to the Commissioner (Appeals) / Faceless Appeal; further appeals go to the ITAT, High Court and Supreme Court.
On this page
The appeal hierarchy
| Level | Appeal to | Form | Time limit |
|---|---|---|---|
| 1st appeal | Commissioner (Appeals) / Faceless Appeal | Form 35 | 30 days from receipt of order |
| 2nd appeal | Income Tax Appellate Tribunal (ITAT) | Form 36 | 60 days |
| 3rd appeal | High Court (substantial question of law) | — | 120 days |
| Final | Supreme Court | — | As per SC rules |
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First appeal — CIT(A) / Faceless Appeal
- File Form 35 online within 30 days of receiving the order, with grounds of appeal and a statement of facts.
- Pay the appeal fee (based on assessed income) and, generally, the admitted tax.
- Proceedings are largely faceless (online) — submit written submissions and evidence.
- The CIT(A) passes an order confirming, reducing or annulling the demand.
Second appeal — ITAT
If still aggrieved, file Form 36 before the Income Tax Appellate Tribunal within 60 days. The ITAT is the final fact-finding authority; its decision on facts is generally final, with further appeal to the High Court only on a substantial question of law.
Practical tips
- Never ignore the 30-day deadline — condonation of delay needs a strong cause.
- Consider a stay of demand application to prevent recovery during the appeal.
- Frame precise grounds of appeal and back them with evidence and case law.
- Rectification (Sec 154) or revision (Sec 264) may be faster for obvious errors.
Frequently Asked Questions
Where do I file the first income tax appeal?
The first appeal is filed before the Commissioner (Appeals) — now largely under the Faceless Appeal Scheme — using Form 35 within 30 days of receiving the order.
What is the time limit to file an income tax appeal?
30 days to the CIT(A) via Form 35, 60 days to the ITAT via Form 36, and 120 days to the High Court, each from receipt of the relevant order.
What is a faceless appeal?
A scheme under which first appeals before the CIT(A) are conducted electronically without physical interface, with submissions and hearings done online.
Do I have to pay the tax demand before appealing?
Generally the admitted tax must be paid, but you can apply for a stay of the disputed demand while the appeal is pending.
What is the ITAT?
The Income Tax Appellate Tribunal is the second appellate authority and the final fact-finding body; further appeal lies to the High Court only on a substantial question of law.
Fighting an unfair tax demand?
TAXAJ's tax experts draft the grounds of appeal, prepare the statement of facts, and represent you at CIT(A) and ITAT to get the order set aside or reduced.