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You generally have 30 days to file a first appeal against an Indian income-tax assessment, penalty, or other appealable order. The clock usually starts when the demand notice is served for an assessment or penalty, and when the order or intimation is served for other matters. Use Form 35 for proceedings that remain under the Income-tax Act, 1961, or Form 99 for first appeals under the Income-tax Act, 2025. File through the Income Tax Department’s e-filing portal, attach precise grounds and evidence, and request separate relief if collection of the disputed demand must be paused.
Start with the tax year and the law that governs your case
The form and statutory route depend on the tax year and the transition rules, not merely on the date you submit the appeal. The Income-tax Act, 1961 was repealed from 1 April 2026. However, proceedings initiated on or after that date concerning a tax year that began before 1 April 2026 continue under the repealed Act. Therefore, a post-1 April 2026 appeal for assessment year (AY) 2026–27 or an earlier year generally remains a legacy Act appeal.
Cases governed by the Income-tax Act, 2025 use its first-appeal provisions. Sections 356–360 set out that framework, section 358 deals with the form and limitation period, and Rule 167 of the Income-tax Rules, 2026 prescribes Form 99. Relevant legacy proceedings use Form 35.
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| Question | Legacy Act case | 2025 Act case |
|---|---|---|
| Governing law | Income-tax Act, 1961, including transitional proceedings for earlier tax years | Income-tax Act, 2025 |
| First-appeal form | Form 35 | Form 99 under Rule 167 |
| First-appeal provisions | Including sections 246 and 246A | Sections 356–360; section 358 covers form and limitation |
| Typical first appellate authority | Joint Commissioner (Appeals) or Commissioner (Appeals), depending on jurisdiction and order | Joint Commissioner (Appeals) or Commissioner (Appeals), under the new framework |
Do not choose a form solely because the filing date falls after 1 April 2026. Read the assessment year or tax year on the order, apply the transition rule, and check the current portal instructions for the applicable form.
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What can be appealed, and where does the first appeal go?
Not every communication from the Department is an appealable order. Under the 1961 Act, section 246A lists orders ordinarily appealable before the first appellate authority, while section 246 addresses the Joint Commissioner (Appeals) route. The section cited on your order, the officer who issued it, and the type of proceeding affect jurisdiction.
Common examples include an assessment creating additional tax, a reassessment, a penalty order, or an intimation where the law provides an appeal. A notice asking for information is not automatically an appealable order. Identify the document’s title, section, date, issuing authority, assessment year, and demand reference before beginning the form.
The normal hierarchy is:
- Assessing Officer’s order or other appealable decision.
- First appeal before the Joint Commissioner (Appeals) or Commissioner (Appeals), as assigned.
- Further appeal to the Income Tax Appellate Tribunal (ITAT), followed where permitted by the High Court and Supreme Court.
This article addresses the first appeal. A later ITAT or court proceeding has different forms, limitation rules, filing requirements, and questions of law.
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The ordinary first-appeal period is 30 days. For an assessment or penalty appeal, the period is generally counted from service of the notice of demand. For other matters, it is generally counted from service of the order or intimation. The Income Tax Department’s Form 35 FAQ states: “The assessee has to file Appeal within 30 days from the date of service of order or demand as the case may be.”
Service evidence matters. The date printed on an assessment order is not necessarily the date on which it was served. Preserve the e-mail, portal delivery record, SMS alert, downloaded document metadata, or other proof showing when the order or demand became available to you. If multiple documents were served, identify which document triggers limitation for the particular appeal.
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Statutory calculation can include exclusions and other details. Check the applicable Act, rules, and current Department instructions for the exact count, holidays, and any special provision. Record the assumed service date, the day on which the 30-day period ends, and the reason for any uncertainty in your internal file.
Can an appeal be filed after 30 days?
Yes, the first appellate authority may admit a late appeal when the appellant shows sufficient cause for the delay. Condonation is discretionary; filing a delay petition does not guarantee admission.
For a legacy Form 35 appeal, submit the condonation request with the appeal rather than waiting for a separate direction. Explain the delay chronologically and attach evidence for each material period, such as illness records, a documented access problem, a change in authorised representative, or proof that the order was not effectively served. State the number of delayed days using the service date you rely on.
A credible explanation should distinguish facts that prevented timely filing from ordinary inaction. Do not conceal an earlier service event or assume that payment, a rectification request, or correspondence automatically extends limitation. The authority decides whether the explanation meets the statutory standard on the facts of the case.
Check admission conditions and pay the statutory appeal fee
For legacy proceedings, section 249 contains admission conditions. Where a return was filed, the appellant generally must have paid the tax due on the returned income. Where no return was filed, specified advance-tax payment conditions can apply. The authority can exempt an appellant for recorded sufficient reasons. Confirm the precise provision and your payment position before filing; do not assume that paying part of the disputed demand satisfies every admission condition.
The official fee bands for a Form 35 appeal are:
| Assessed total income or matter | Fee |
|---|---|
| Assessed total income of ₹1,00,000 or less | ₹250 |
| Above ₹1,00,000 and up to ₹2,00,000 | ₹500 |
| Above ₹2,00,000 | ₹1,000 |
| Matters not covered by the income bands | ₹250 |
Section 358 of the 2025 Act provides the same fee bands for appeals under that Act. Confirm the applicable payment type and amount in the live portal flow because the form, year, and order category determine how the fee is entered and validated.
Prepare the appeal papers before opening the portal
A well-prepared appeal separates what happened, what is legally wrong, and what evidence proves the point. Assemble a case folder containing:
- The complete assessment, reassessment, penalty, or other order being challenged.
- The notice of demand and proof of its service.
- The assessment year or tax year and the section under which the order was made.
- Appeal-fee payment details and relevant tax-payment challans.
- The DIN or order number shown on the Department document.
- A statement of facts.
- Specific grounds of appeal.
- Documents supporting each ground, with a clear index and page references.
- Details of any pending appeal or related proceeding.
- Authority or representative details, where someone files on your behalf.
Keep the original files and a final, paginated PDF set. Use readable filenames and ensure scans include every page, annexure, endorsement, and calculation relied upon.
Write a focused statement of facts
The statement of facts should give the procedural and factual history in date order: the return or response filed, notices received, submissions made, hearing opportunities, findings in the order, and the resulting demand. Distinguish documents in the record from your own assertions. Refer to annexures by number and page rather than attaching an unexplained document bundle.
Draft grounds that identify the legal error
Each ground should identify a discrete error, such as an addition made without considering a filed document, an incorrect computation, lack of jurisdiction, denial of a required opportunity, or an unsustainable penalty finding. State the relief sought for that ground. Avoid argumentative essays, vague claims that the order is “wrong,” or grounds that combine unrelated issues. Grounds should be concise enough for the authority to decide separately and specific enough to connect to the evidence.
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Use new evidence carefully
Explain why each document was not already before the Assessing Officer if it is additional evidence. The first appellate authority may apply rules governing admission of new material. A late-filed document without an explanation can create a procedural objection even when it appears relevant.
File Form 35 or Form 99 online
The Department’s Form 35 manual describes an online e-filing process. Portal labels can change, but the documented routes are:
- Sign in to the Income Tax Department e-filing portal with the taxpayer’s credentials or the authorised representative’s permitted access.
- Open Pending Actions → E-Proceedings → For your Information → File Appeal, or use e-File → Income Tax Forms → File Income Tax Forms.
- Select the relevant assessment year or tax year and the order type. Verify that the displayed authority and section match the order.
- Choose Form 35 for a proceeding that remains under the 1961 Act, or Form 99 for a first appeal governed by the 2025 Act.
- Enter the order date, service date, DIN or order number, demand and payment information, fee details, and any pending-appeal information.
- Upload the order, demand notice, statement of facts, grounds, evidence, and other required attachments in the formats and size limits shown by the portal.
- Review the completed form against the signed draft. Check names, PAN or taxpayer identifiers, assessment year, figures, decimal points, annexure references, and the relief requested.
- Submit the form and complete electronic verification using DSC or EVC, as applicable to the taxpayer and filing route.
- Download the acknowledgment and retain the appeal reference, submission timestamp, verification status, and the exact uploaded files.
An unverified submission can be treated differently from a validly filed appeal. Confirm that the portal shows successful filing and verification, not merely that a draft was saved or an upload completed.
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Filing an appeal does not automatically stay recovery of the demand. The Department’s appeals guidance explains that an Assessing Officer may, under section 220(6) of the 1961 Act, treat the assessee as not in default for the disputed demand while the appeal is pending.
Make a separate, reasoned stay or “not in default” request to the appropriate authority. Identify the disputed amount, the appeal acknowledgment, the grounds showing why recovery should be paused, payments already made, and any hardship or risk of irreversible consequences. Ask for written terms and note whether relief is conditional, time-limited, or subject to further payment.
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Because this relief is discretionary, an appeal acknowledgment alone is not evidence that recovery has stopped. Monitor the demand account and respond promptly to recovery communications while the request is pending.
After submission: monitor, correct, and preserve the record
Check acknowledgment and defects
Save the acknowledgment immediately. If the portal or appellate office raises a defect, correct it within the stated period and keep proof of resubmission. A mismatch in assessment year, an unreadable attachment, missing verification, or an incorrect form can delay admission.
Watch communications
Monitor the e-filing account, registered e-mail, and other official channels for notices, hearing dates, requests for clarification, or directions to submit documents. Keep a calendar with response deadlines. If a hearing is scheduled, prepare a short issue list keyed to the grounds and page numbers in the paper book.
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A rectification request may address an apparent mistake where the law permits it, but it does not replace an appeal against every disputed finding. If both remedies are being considered, assess their interaction and limitation separately with a qualified tax professional.
Practical decision checklist
- Have you identified the exact order and the document that created the demand?
- Do you have proof of service and a defensible limitation calculation?
- Does the tax year place the case under the 1961 Act transition rules or the 2025 Act?
- Is the chosen form Form 35 or Form 99 consistent with that determination?
- Is the order appealable, and is the selected JCIT(A) or CIT(A) route correct?
- Have you met the applicable section 249 or equivalent admission and payment requirements?
- Do every ground and requested relief point to supporting evidence?
- Have you paid and entered the correct appeal fee?
- Was the form electronically verified, and did you save the acknowledgment?
- If collection must pause, did you submit a separate stay or section 220(6) request?
When professional help is sensible
Consider consulting a qualified Indian tax professional when the order involves several years, reassessment jurisdiction, complex evidence, large or time-sensitive demands, a missed deadline, disputed service, additional evidence, or a stay request. The professional should review the actual order and records, not merely fill a form. No adviser can guarantee condonation, a stay, admission, or a favorable outcome.
This is general procedural information. The governing statute, portal workflow, and the facts stated in your order control your case. Verify current instructions and obtain individualized advice before relying on a deadline, payment exemption, or ground of appeal.
What to retain in your permanent file
Keep the original order and demand notice, service proof, filed form, grounds and statement of facts, every annexure, payment receipts, acknowledgment, verification record, stay request, subsequent notices, and correspondence with the Department. Preserve a chronological index so that a later ITAT appeal or professional review can reconstruct exactly what was filed and when.
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