What is the time limit for filing an appeal before CIT(A)?

30 days from service of the demand notice or the order. Late appeals require a condonation of delay application with sufficient cause. CIT(A) has discretion to admit late appeals — but timely filing is always safest.

What happens after the CIT(A) order?

Accept and pay demand; seek Section 154 rectification for apparent mistakes; or file ITAT appeal within 60 days under Section 253. The department can also appeal a taxpayer-favourable order. Professional guidance on next steps is advisable.

Appeal to Commissioner of Income Tax (Appeals) – Section 246A Services

Q: What orders can be challenged before CIT(A)?

Assessment orders under Sections 143(3), 144, 147, 153A, 153C; penalty orders under Sections 270A, 271, 271B, 271C; Section 201 TDS default orders; refusal to register trusts; and other orders specified in Section 246A.

Q: What is the Faceless Appeal Scheme?

Fully electronic, no physical hearings. CIT(A) decides based on Form 35, written submissions, and documents on the ITBA portal. Quality of written submissions is the primary determinant of success under this scheme.

Q: Can CIT(A) enhance the assessment?

Yes. Under Section 251(1)(a), CIT(A) can confirm, reduce, enhance, or annul. Enhancement requires show-cause notice. Consider this risk carefully before filing — a poorly constructed appeal can worsen the outcome.

Professional CIT(A) Appeal Filing and Representation Under Section 246A of the Income Tax Act, 1961

The Commissioner of Income Tax (Appeals) [CIT(A)] is the first appellate authority under the Income Tax Act, 1961. Under Section 246A, a taxpayer who is aggrieved by an assessment order, a penalty order, or certain other orders passed by the Assessing Officer can file an appeal before the CIT(A) within 30 days of receiving the demand notice or the order under appeal. CIT(A) is empowered to confirm, reduce, enhance, or annul the assessment — making it a powerful remedy against incorrect tax demands, wrongful additions, and unjust penalties.

From 1 October 2023, the Faceless Appeal Scheme was expanded, making CIT(A) proceedings largely faceless and digital — appeals are decided electronically without physical hearings, based on written submissions. This makes the quality of the written appeal memorandum and the completeness of documents submitted more critical than ever. Our professionals provide complete CIT(A) appeal services, connecting with our CA for CIT appeal services, ITAT appeal, scrutiny assessment support, and notice reply advisory.

Our CIT(A) Appeal Services

Appeal Memorandum Drafting (Form 35)

Preparation and online filing of Form 35 — the prescribed CIT(A) appeal memorandum — with comprehensive grounds of appeal challenging every adverse finding, statement of facts, and supporting computations.

Grounds of Appeal Preparation

Expert drafting of grounds of appeal on both factual and legal bases — citing relevant judicial precedents from CIT(A) orders, ITAT, High Courts, and the Supreme Court to challenge additions, disallowances, and penalties.

Written Submission & Brief

Preparation of detailed written briefs covering all disputed issues — essential under the Faceless Appeal Scheme where the quality of written submissions directly determines the appeal outcome.

Stay of Demand Application

Filing of an application for stay of demand before the AO or CIT(A) to halt recovery of the disputed demand during the pendency of the appeal — protecting taxpayers from coercive attachment and recovery action.

Additional Evidence Application

Filing of an application under Rule 46A to admit additional evidence before CIT(A) where documents were not submitted at the assessment stage — establishing sufficient cause and relevance for admission.

Condonation of Delay

Where the 30-day appeal filing period has lapsed, preparation and filing of a condonation of delay application with detailed reasons and supporting affidavit to obtain CIT(A)'s indulgence in admitting the appeal.

Key Features of CIT(A) Appeals

Appeal must be filed within 30 days of receiving the demand notice or the order under appeal
Faceless Appeal Scheme applies — appeals are processed electronically without physical hearings in most cases
CIT(A) can enhance the assessment beyond the AO's order — taxpayers must be prepared for this risk
Partial payment of disputed demand may be required before filing in some cases — professional guidance ensures compliance
CIT(A) decision creates binding precedent for subsequent years if the facts remain the same
Filing fee ranges from ₹250 to ₹1,000 depending on the assessed income amount

Frequently Asked Questions

What orders can be challenged before CIT(A) under Section 246A?

Section 246A allows appeals against: assessment orders under Sections 143(3), 144, 147, 153A, and 153C; orders on applications for carrying forward of loss; orders of refusal to register charitable trusts; orders imposing penalties under Sections 270A, 271, 271A, 271AA, 271B, 271C, 271D, 271E, 272A, and others; orders under Section 201 treating a person as assessee-in-default for TDS; and several other orders specified in Section 246A. An appeal does not automatically stay the demand — a separate stay application must be filed.

What is the prescribed time limit for filing an appeal before CIT(A)?

Under Section 249, an appeal before CIT(A) must be filed within 30 days from the date of service of the demand notice relating to the assessment order, or where no demand notice is served, within 30 days from the date of the order. If the appeal is filed after 30 days, the assessee must accompany it with a condonation of delay application explaining the reasons for delay and requesting the CIT(A) to condone the delay. CIT(A) has discretion to admit late appeals if sufficient cause is shown — but there is no guarantee, making timely filing essential.

What is the Faceless Appeal Scheme and how does it affect CIT(A) proceedings?

The Faceless Appeal Scheme, launched under Section 250(6B) and fully operational from October 2023, makes CIT(A) proceedings completely electronic and faceless. There are no physical hearings — the CIT(A) decides the appeal based on the appeal memorandum (Form 35), written submissions, and documents uploaded by the taxpayer through the ITBA portal. The CIT(A) can request additional information electronically, and the taxpayer responds through the portal. This makes the quality, completeness, and legal precision of written submissions the primary determinant of success — making professional drafting assistance more important than ever.

Can CIT(A) enhance the assessment above what the AO assessed?

Yes. This is one of the most important and often overlooked aspects of CIT(A) proceedings. Section 251(1)(a) gives CIT(A) the power to confirm, reduce, enhance, or annul the assessment. CIT(A) can enhance the assessment by making additions that the AO should have made but did not — as long as the taxpayer is given a show-cause notice and an opportunity to be heard before any enhancement. This power of enhancement means taxpayers should carefully evaluate whether to file an appeal and what grounds to challenge, as a poorly constructed appeal can sometimes result in a worse outcome than accepting the original assessment.

What happens after the CIT(A) passes an order?

After receiving the CIT(A) order, the taxpayer has several options: accept the order and pay any remaining demand; seek rectification under Section 154 if there is an apparent mistake; or file a further appeal before the Income Tax Appellate Tribunal (ITAT) under Section 253 within 60 days of the CIT(A) order. The Income Tax Department also has the right to file an appeal before ITAT against a taxpayer-favourable CIT(A) order. Our professionals advise on the best course of action after receiving the CIT(A) order — considering the legal merits, litigation costs, and precedential value of pursuing further appeals.

Aggrieved by an Assessment Order? File Your CIT(A) Appeal Within 30 Days.

Our tax professionals draft compelling appeal memorandums and written submissions that maximise your chances of relief.

F.A.Q.

What is GSTR-9 and why is it required?

GSTR-9 is an annual GST return that summarizes all transactions reported during the financial year. It is required to ensure proper reconciliation and compliance with GST laws.

Who is required to file GSTR-9?

All regular GST-registered taxpayers are required to file GSTR-9, except composition dealers, casual taxable persons, and non-resident taxpayers.

What is the due date for filing GSTR-9?

The due date is generally 31st December following the end of the relevant financial year, unless extended by the government.

What details are included in GSTR-9?

It includes details of outward supplies, inward supplies, input tax credit claimed, taxes paid, and adjustments made during the year.

Is GSTR-9 mandatory for all taxpayers?

GSTR-9 is mandatory for most regular taxpayers, but certain small taxpayers may get exemptions based on turnover thresholds notified by the government.

What happens if GSTR-9 is not filed on time?

Late filing may result in penalties and late fees, along with potential compliance issues or notices from GST authorities.