Aggrieved by an Assessment Order?
File an Appeal Before CIT(A)
The CIT(A) is your first opportunity to challenge additions on both facts and law. We draft comprehensive grounds to reverse tax demands.
Why File an Appeal?
If the Assessing Officer has made additions to your income or disallowed expenses, the demand becomes payable immediately unless you file an appeal.
The Commissioner of Income Tax (Appeals) [CIT(A)] is the first appellate authority. Unlike the High Court, the CIT(A) has the power to re-examine the facts of your case, not just the law. This makes it the most crucial stage for relief.
Strict Limitation Period
The appeal in Form 35 must be filed within 30 days of receiving the Assessment Order. Delay is only condoned in exceptional “sufficient cause” cases.
The Appellate Lifecycle
File Form 35
Submission of Grounds of Appeal and Statement of Facts along with filing fees.
Stay of Demand
Application to AO/PCIT to stop recovery of tax while appeal is pending.
Written Submissions
Detailed paper book, legal arguments, and case laws submitted via portal.
Appellate Order
CIT(A) issues an order either deleting the addition or confirming it.
Worried About Bank Attachment?
Filing an appeal does not automatically stop the tax department from recovering the money. We file a robust Stay of Demand application.
The 20% Rule
Department circulars generally require payment of 20% of the disputed demand to grant a stay.
Financial Hardship
If you have genuine liquidity issues, we argue for a lower deposit or installment plan.
High Pitched Assessments
If the assessment is blatantly illegal, we seek an unconditional stay without deposit.
Our Appellate Strategy
Winning an appeal requires precise drafting and legal acumen.
Grounds of Appeal
We draft specific, concise, and legally sound grounds. Vague grounds can lead to dismissal. We ensure every addition is challenged individually.
Paper Book Compilation
We compile a structured Paper Book containing all evidence, written submissions, and relevant judicial precedents (Case Laws) to support your case.
Additional Evidence
If you missed submitting documents to the AO, we file an application under Rule 46A to admit new evidence at the appellate stage.
Ready to File Your Appeal?
Do not let the 30-day period expire. Contact us today for a review of your Assessment Order and a fee quote for filing Form 35.
