Appeal to CIT(A) your first line of defence after assessment.
End-to-end appeal services before the Commissioner of Income Tax (Appeals) — the first appellate authority where every factual and legal contention is recorded for the record. We file Form 35, draft strong grounds, and represent in faceless appeal proceedings.
When you disagree with an assessment order, the first remedy is to appeal before the Commissioner of Income Tax (Appeals). This is not just a procedural step — it is where the foundation of your dispute is laid down. Every fact stated, every ground raised, every document filed at this stage will influence what happens at the ITAT, the High Court, and beyond.
Under the Faceless Appeal Scheme, CIT(A) proceedings are now conducted entirely online. Notices arrive on the e-filing portal, written submissions are uploaded, and hearings happen through video conferencing. This shift makes the quality of drafting and documentary support more important than ever.
At NDS Advisors, we treat CIT(A) appeals as serious appellate work, not as a paperwork formality. We study the assessment order thoroughly, draft pointed grounds in Form 35, build a strong statement of facts, file detailed written submissions with case-law support, and represent you in faceless hearings till the appellate order is passed.
Our CIT(A) Appeal Services
Form 35 Filing
Drafting and online filing of Form 35 with grounds of appeal and statement of facts within the 30-day limit.
Statement of Facts
Comprehensive narration of facts that becomes the bedrock of the appellate record for all higher forums.
Grounds of Appeal
Focused, well-drafted grounds covering every addition, disallowance, and legal infirmity in the order.
Faceless Appeal Submissions
Written submissions and supporting documents uploaded through the e-Proceedings facility.
Additional Evidence (Rule 46A)
Filing of additional evidence with proper justification under Rule 46A where the AO refused or could not consider it.
Stay of Demand
Application for stay of disputed demand pending disposal of appeal, with proper supporting submissions.
Hearing Representation
Attendance at faceless video conferencing hearings with full preparation and supporting material.
Order & Next Steps
Detailed review of the appellate order and advice on further appeal to ITAT if required.
Our Appeal Approach
Order Analysis
Detailed reading of the assessment order, identification of additions, and merits of each disputed point.
Strategy & Drafting
Building the appeal strategy, drafting Form 35 with grounds and statement of facts.
Filing & Fees
Online filing of Form 35 with payment of statutory fees within the prescribed 30-day window.
Submissions & Evidence
Written submissions, additional evidence under Rule 46A, and supporting documents filed in stages.
Hearing & Order
Faceless hearing attended, oral submissions made, and appellate order received and reviewed.
Why CIT(A) Appeals Matter
Frequently Asked Questions
Commissioner of Income Tax (Appeals) is the first appellate authority where taxpayers can challenge assessment orders, penalty orders, and other orders passed by the Assessing Officer.
An appeal must be filed within 30 days from the date of service of the order being challenged. Condonation of delay can be sought for genuine reasons.
Under the Faceless Appeal Scheme, CIT(A) proceedings are conducted electronically without physical interaction, with notices, replies, and hearings handled through the e-filing portal and video conferencing.
Filing fees range from ₹250 to ₹1,000 depending on the assessed income, with the highest slab applying when assessed income exceeds ₹2 lakh.
Yes, additional evidence not produced before the Assessing Officer can be submitted under Rule 46A, subject to specific conditions and recording of reasons by the CIT(A).
Disagree With An Assessment Order?
File your CIT(A) appeal within 30 days with experienced professionals — strong drafting, complete documentation, and faceless representation till final order.
File a CIT(A) Appeal or call +91 9819 000 511