Government of India Ministry of Finance
Department of Revenue
Central Board of Direct Taxes


New Delhi, 30th December, 2015

Subject: Electronic filing of first appeal before CIT(Appeals) – reg.

It is the endeavour of the Income tax Department to digitise various functions of the Department for providing efficient taxpayer services. As another significant step in this direction, electronic filing of appeal before CIT(Appeals) is being made mandatory for persons who are required to file the return of income electronically.

Electronic filing of appeal along with the documents relied upon before CIT (Appeals) will remove human interface, reduce paperwork and decrease the transaction cost for the taxpayer. It would ensure consistent and error free service as validations will be inbuilt resulting in fewer deficient appeals. Online filing will also facilitate fixation of hearing of appeals electronically.

The existing Form 35 for filing of first appeal is being substituted by a new Form. The new format for filing of appeals is more structured, objective, systematic, and aligned with the current provisions of the Income-tax Act.

With these changes, the burden of compliance on the taxpayers in appellate proceedings will be significantly reduced.

(Shefali Shah)
Pr. Commissioner of Income Tax (OSD)
Official Spokesperson, CBDT

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Category : Income Tax (26731)
Type : Featured (4128) News (13415)
Tags : CBDT (684) tax appeal (60)

0 responses to “Electronic filing of first appeal before CIT(Appeals) Mandatory: CBDT”

  1. Sakthirajan says:

    Very good initiative by the Department

  2. EKTA ARORA says:

    Dvat made this move years before! Anyways its better to be late than never
    Appreciable move

  3. Braja Kishore Mohapatra says:

    this is one more good step by CBTD for hassle free disposal of appeals. But the effective date and relevant new form as per notification should be published immediately.

  4. Rakesh Gupta says:

    This new procedure is applicable from which date

  5. Rakesh Gupta says:

    This new procedure is applicable from which date. I want file an appeal till 04.01.2016

  6. Gajanand Verma says:

    When CIT (A) not convinced in face to face hearing, thing will they convinced through e-governance?

  7. Gajanand Verma says:

    For Justice It is mandatory for CIT(A) to change their Revenue Mind and give their judgement on the facts, is they do?

  8. bobjee Kurien says:

    A water shed decision by the board (Revenue secretary… present the board is a lame )When they could they did not so why give credit to the board when the moves are made by the R S Let the IAS take over .

  9. LS Rathod says:

    Superb!!!! Going on…………….

  10. CA Nataraj says:

    Really a good endeavour by the CBDT .Cost reduction , time savings and more perfect submiisions by the assessee.
    hats off

  11. adv gourav mishra says:

    good movemnet of department

  12. SUKANTA BASAK says:


  13. PURUSHOTTAM says:

    very good notification, one another step for e-governance.

  14. Adv. Rupesh Munot says:

    Nice move by CBDT… welcome for many more new steps…..

  15. CA K S HARIHARAN says:


  16. arvind.shinde says:

    fantastic step taken by finance department

  17. Chandravijay Shah says:

    A welcome move by ITD.

  18. Sharad mohan says:

    Good move!

  19. KN.MUTHIAH says:

    This new procedure is applicable from which date

  20. JAGDISH ARORA says:

    Very Good Notification.

  21. Gangadhararao k says:

    Good move

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