Income Tax Appeal — CIT(A) and ITAT Representation
If an assessment order, penalty or demand has gone against you, the remedy is an appeal. The first appeal goes to the Commissioner (Appeals) in Form 99 within 30 days of the order; a second appeal goes to the Income Tax Appellate Tribunal (ITAT). We prepare the appeal and the paperwork; where it needs a practising CA or advocate to appear, a qualified professional does.
What it is
An income tax appeal is your formal challenge to an order you disagree with, such as an assessment that adds income or a penalty. A notice reply happens before the order. An appeal comes after it. If you have only received a notice so far, start with our income tax notice reply service instead.
From 1 April 2026 appeals run under the Income-tax Act, 2025. The first appeal lies to the Joint Commissioner (Appeals) or the Commissioner of Income-tax (Appeals) under sections 356 and 357 (old sections 246 and 246A). The second appeal lies to the ITAT under section 362 (old section 253). Questions of law then go to the High Court under section 365 (old section 260A). Both appeals are filed on the Income Tax e-filing portal.
Who it applies to
You got a scrutiny assessment order
The Assessing Officer added income or disallowed a claim after scrutiny or reassessment.
A penalty has been imposed
Penalty orders, such as for under-reporting or misreporting of income, are appealed separately from the assessment.
The CIT(A) ruled against you
If the first appeal fails in full or in part, the next step is the ITAT. The Department can also appeal, and you can then file cross-objections.
Why it matters
Get wrong additions deleted
Additions built on a data mismatch or an ignored reply are common. Once the order is passed, an appeal is how you get them deleted.
Build the case before the ITAT
The ITAT is the last forum that examines facts. A High Court hears only a substantial question of law, so your case must be fully built at the first two stages.
Hold back recovery
An appeal alone does not stop recovery. A stay application, usually with part payment, protects your bank accounts while the appeal is heard.
Documents required
The orders
- Assessment or penalty order appealed against
- Notice of demand
- Date of service of the order
- For the ITAT: the CIT(A) order
Your side of the case
- Income tax return and computation
- All replies filed during assessment
- Books, bank statements, invoices, agreements, and the tax audit report if any
- Any evidence the officer ignored
For filing
- Login to the e-filing portal
- DSC or EVC of the taxpayer
- Challan for the appeal fee
- Proof of payment of tax on returned income
How it works
Review the order and the record
We read the order against your replies and books, and list each addition with its amount and reason. Say a Faridabad trader’s cash deposits were added as unexplained income though they matched his sales register. That is a strong ground.
Draft the grounds of appeal
Grounds are short and specific, one per issue. Facts go in a separate statement; arguments go in the written submissions.
File Form 99 online
We pay the fee, attach the order and file the appeal on the e-filing portal with your DSC or EVC within 30 days.
Seek a stay of demand
If the demand is large, we apply to the Assessing Officer for a stay, citing the pending appeal, and follow up until recovery is held back.
File submissions and attend hearings
Most first appeals are heard in faceless mode. We file submissions and evidence through the portal and reply to every hearing notice; a video hearing can be requested.
Take it to the ITAT if needed
If the CIT(A) order is against you, we file Form 115 before the ITAT and prepare the paper book for the hearing.
Appeal stages at a glance
| First appeal | Second appeal | High Court | |
|---|---|---|---|
| Forum | JCIT(A) or CIT(A) | ITAT | High Court |
| Section (2025 Act) | 356–358 | 362 | 365 |
| Form | Form 99 (was Form 35) | Form 115 (was Form 36) | Appeal on substantial question of law |
| Time limit | 30 days from service of the order | Two months from the end of the month in which the order is communicated | 120 days |
Here is the catch: for a narrow, clear-cut error, a revision petition to the Commissioner under section 378 (old section 264) can replace the appeal. You cannot run both on one issue, so we pick the route first.
Timelines
First appeal: 30 days
Form 99 is due within 30 days of service of the order or demand notice.
ITAT: two months
Form 115 is due two months from the end of the month the CIT(A) order is communicated. Cross-objections (Form 116): 30 days.
High Court: 120 days
Against an ITAT order, only on a substantial question of law.
What happens if you miss the deadline
The order turns final
Without an appeal, the additions stand and the demand is recoverable, with interest.
You must justify the delay
A late appeal can be admitted only if the appellate authority accepts that you had sufficient cause. You file a condonation request with an affidavit. In practice, a short delay with a documented reason fares far better than months of silence.
Recovery can begin
Once the demand is due and no stay is in place, the department can adjust refunds or attach bank accounts to recover it.
Frequently asked questions
What is the time limit to file an appeal before the CIT(A)?
The time limit is 30 days from the date the order or demand notice is served on you. From 1 April 2026 the appeal is filed in Form 99 on the e-filing portal under section 358 of the Income-tax Act, 2025, replacing the old Form 35. A late appeal can still be admitted if you show sufficient cause for the delay. File within the window and the question never arises.
What is the fee for filing an income tax appeal?
Before the CIT(A), the fee is ₹250 where assessed income is up to ₹1 lakh, ₹500 for ₹1–2 lakh, and ₹1,000 above ₹2 lakh, with ₹250 for other matters. Before the ITAT it is ₹500, ₹1,500, or 1% of assessed income capped at ₹10,000. A stay application at the ITAT costs ₹500.
Do I have to pay the demand before filing an appeal?
You must pay the tax due on the income you yourself returned before the first appeal is admitted. You do not have to pay the disputed demand to file. To stop recovery, though, you apply for a stay. Under long-standing CBDT practice, stay is usually granted on payment of 20% of the disputed demand, though the officer can accept less in a strong case. We prepare that application with the appeal.
Can I submit new evidence at the appeal stage?
Yes, but only in limited cases. Additional evidence is admitted where the officer refused to admit it, you were prevented by sufficient cause from producing it, or you did not get enough opportunity during assessment. The appellate authority usually sends it to the Assessing Officer for a report first. So we put all the evidence we can on record at the first stage and explain any gaps clearly.
Who can represent me before the CIT(A) and ITAT?
A chartered accountant can appear as your authorised representative before the CIT(A) and the ITAT, and so can an advocate. You sign a letter of authority, we prepare the submissions and evidence, and the practising CA or advocate appears. A High Court appeal must be argued by an advocate. We coordinate with a practising advocate for that stage and prepare the case papers.
Can the Income Tax Department appeal against my CIT(A) win?
Yes. The Department can appeal to the ITAT against a CIT(A) order within the same two-month window, subject to the monetary limits CBDT sets for departmental appeals. If it does, you can file cross-objections in Form 116 within 30 days of receiving notice of the appeal, with no fee. We track the Department’s appeal and defend the relief you won.
Should I appeal or file a revision petition?
It depends on the error. A revision under section 378 of the Income-tax Act, 2025 (old section 264) suits a clear mistake the Commissioner can correct on the record. An appeal suits a genuine dispute on facts or law, and it keeps the ITAT route open. You cannot pursue both on the same issue. We read the order and recommend one route well before the deadline.
Does interest run on a penalty while my appeal is pending?
Under the Finance Act, 2026, no interest is charged on a penalty for the period during which the appeal against it is pending before the first appellate authority. Interest on tax demands is a separate matter and can still run if the demand is upheld. That makes it worth appealing a penalty on time. We file the penalty appeal alongside the quantum appeal where both arise.
What it costs
Our fee plus the government fee that applies to your case, quoted before you commit. Tell us the situation and we will price it exactly.
| Assessed income | CIT(A) fee | ITAT fee |
|---|---|---|
| Up to ₹1 lakh | ₹250 | ₹500 |
| ₹1 lakh to ₹2 lakh | ₹500 | ₹1,500 |
| Above ₹2 lakh | ₹1,000 | 1% of assessed income, up to ₹10,000 |
Other appeals before the CIT(A) cost ₹250. A stay application before the ITAT costs ₹500; cross-objections are free.
Ready to begin?
Send us the order and the date you received it, and we will tell you which additions are worth fighting and how.