Income Tax Form 99: Appeal to JCIT (Appeals) or CIT (Appeals)

Form 99, introduced under the Income-tax Act, 2025, replaces Form 35 as the prescribed electronic form for filing appeals before the Joint Commissioner (Appeals) or Commissioner (Appeals). It enables taxpayers aggrieved by orders under sections 356 or 357 to seek appellate relief in a structured and standardized manner. Filing is optional but must be done within 30 days from the relevant date of service of the order or notice. A key pre-condition is payment of admitted tax or advance tax, as applicable. The form requires detailed information including appellant details, order specifics, disputed amounts, pending appeals, and comprehensive grounds of appeal supported by evidence. It must be filed electronically and cannot be revised once submitted. Provision is made for delay condonation with justification. Importantly, appeals cannot be filed where immunity under section 440 is claimed. Overall, Form 99 enhances transparency, digitization, and efficiency in tax litigation by streamlining the appellate process.

FAQs on Income Tax Form 99: Appeal to Joint commissioner of Income-tax (Appeals) or Commissioner of Income-tax (Appeals)

Appeal to the Joint commissioner of Income-tax (Appeals) or the Commissioner of Income-tax (Appeals)

Q1. What is Form 99?

Ans:

Form 99 is the prescribed electronic form for filing an appeal before the Joint Commissioner of Income-tax (Appeals) or the Commissioner of Income-tax (Appeals) against a relevant order passed by an Income-tax Authority under the Income tax Act 2025.

Q2. Who can file Form 99?

Ans:

Form 99 can be filed by an appellant who is aggrieved by an appealable order passed by an Income-tax Authority under sections 356 or 357 of the Income-tax Act, 2025

Q3. Is filing of Form 99 mandatory?

Ans:

No. Filing of Form 99 is optional.

It is required only if the assessee chooses to prefer an appeal against the relevant order instead of accepting the order or opting for any alternative remedy provided under the Act.

Q4. What is the time limit for filing Form 99?

Ans:

The appeal should be presented within 30 days of the following date:

(a) Where the appeal relates to any assessment or penalty, the date of service of notice of demand relating to the assessment or penalty.

(b) In any other case, the date on which intimation of the order sought to be appealed against is served

Q5. What details are required in Part A of Form 99?

Ans:

Part A requires personal and identification details of the appellant, including:

• Name
• Complete address
• PAN
• TAN (mandatory in appeals against TDS orders)
• Updated mobile number and email ID

Most details will be auto-populated but can be edited, where permitted.

Q6. What information is required in Part B relating to the relevant order?

Ans:

Part B captures details of the order against which appeal is filed, including:

• Relevant tax year or block period
• DIN of the Order against which Appeal is preferred
• Section and sub-section of the Order against which Appeal is preferred
• Date of order
• Date of service of notice of demand, in case the Appeal is preferred against an Assessment Order or Penalty Order
• Details of the Income-tax Authority passing the order
• Jurisdictional Assessing Officer details

Q7. How should Tax Year or Block Period be selected in Form 99?

Ans:

The appellant must select either:

• Tax Year, or
• Block Period,

depending on whether the appeal relates to a regular assessment or to an order passed under sections 294 or 298 of the Income-tax Act, 2025.

Q8. Is payment of tax a pre-condition for filing Form 99?

Ans:

Yes. Filing of Form 99 is subject to compliance with statutory conditions regarding payment of tax, including:

• Payment of tax due on income returned, where a return has been filed, or
• Payment of advance tax as prescribed under section 358(6)(b), where no return has been filed, as applicable.
• Deposit of tax, borne by the deductor, if the appeal relates to any tax deductible on payments to Non – Residents as mentioned under section 393(2)

Q9. What details are required in Part D (Appeal Details)?

Ans:

Part D captures quantitative details of disputed amounts, depending on the nature of the Orders against which appeal is preferred, such as:

• Block assessment cases
• Regular assessment or loss cases
• Penalty matters
• TDS/TCS default cases

Auto-populated figures must be verified, and only the disputed amounts are to be entered by the appellant.

Q10. What information is required in Part E relating to pending appeals?

Ans:

Part E seeks disclosure of whether any other appeal of the same taxpayer is pending before any Joint Commissioner (Appeals) or Commissioner (Appeals). This information may be auto-populated and can be edited to provide additional details.

Q11. What is required to be filed in Part F of Form 99?

Ans:

Part F requires filing of:

• Statement of Facts
• Grounds of Appeal, with each ground not exceeding 100 words
• Relevant sections cited, amount involved, and status of similar grounds already decided in prior appeals if any
• Additional documentary evidence, if any, in accordance with rule 192
• Details of Declaration filed in Form No.117, in case the tax payer claims identical question of law is pending before High Court or Supreme Court (repetitive appeal).

Q12. Can additional evidence be filed along with Form 99?

Ans:

Yes. Additional documentary evidence may be filed, subject to:

• Selection of “Yes” in the relevant field, and
• Upload of details linking each document to the specific grounds of appeal, and
• Compliance with rule 192 of the Income-tax Rules.

Q13. What details are required in Part G relating to filing of appeal?

Ans:

Part G requires furnishing of:

• Due date of filing appeal
• Whether there is any delay in filing
• Grounds for condonation of delay, if applicable
• Details of appeal fees paid
• Supporting documents relevant to the grounds of appeal

Q14. What happens if there is a delay in filing Form 99?

Ans:

In case of delay, the appellant must:

• Select “Yes” in the relevant field, and
• Upload a separate statement explaining the grounds for condonation of delay.

Q15. Can Form 99 be filed offline?

Ans:

Form 99 is required to be filed electronically through the prescribed income-tax e-filing system in cases where e-filing of return of income is mandatory for the appellant.

Q16. Can Form 99 be revised after filing?

Ans:

No. Once Form 99 is filed and verified, it cannot be revised.

The appellant should carefully review all details before submission.

Q17. Who can verify Form 99?

Ans:

Form 99 must be verified by the appellant or by an authorised person who is competent to verify the return of income under section 265 of Income Tax Act, 2025.

Q18. Can Appeal be filed in cases where immunity u/s 440 of the Income Tax Act 2025, is also sought?

Ans:

No. The appellant or the authorised person who is verifying Form 99 , has to certify in the verification that no immunity u/s 440 of the Income Tax Act, 2025 is filed.

Q19. Why is Form 99 important?

Ans:

Form 99 enables:

• Statutory redressal of grievances against assessment and other orders
• Structured presentation of disputed issues
• Filing of appeals in a transparent and standardised electronic manner
• Effective functioning of the appellate mechanism under the Income-tax Act, 2025

Guidance Note on Income Tax Form 99: Appeal to Joint commissioner of Income-tax (Appeals) or Commissioner of Income-tax (Appeals)

Appeal to the Joint commissioner of Income-tax (Appeals) or the Commissioner of Income-tax (Appeals)

Purpose

Form No. 99 is prescribed for filing an appeal before the Joint Commissioner of Income-tax (Appeals) or the Commissioner of Income-tax (Appeals) against a relevant order passed by an Income-tax Authority under the Act.

The form enables an appellant to electronically furnish the details of the order appealed against, the taxes paid, the disputed amounts and the grounds of appeal, thereby facilitating a structured and transparent appellate process.

Who Should File

Form No. 99 may be filed by any appellant who is aggrieved by an appealable order passed by an Income-tax Authority under the Act and intends to prefer an appeal before the Joint Commissioner of Income-tax (Appeals) or the Commissioner of Income-tax (Appeals).

The form is required to be furnished electronically through the prescribed income-tax e-filing system.

Structure of Form

Form No. 99 broadly consists of the following parts:

1. Part A — Personal Information of the appellant

2. Part B — Order against which appeal is filed

3. Part C — Details of taxes paid

4. Part D — Appeal details

5. Part E — Pending appeal details

6. Part F — Statement of facts, Grounds of Appeal and additional evidence

7. Part G — Appeal filing details

8. Verification

These sections capture the essential information required for processing and adjudicating the appeal.

What are the documents required to file the Form

The following documents may be required to be furnished along with Form No. 99:

1. Statement of Facts relating to the appeal.

2. Grounds of Appeal specifying the disputed issues.

3. Copy of order against which appeal is filed, where required.

4. Additional documentary evidence, if any, relating to the grounds of appeal.

5. Copy of Form No. 117 or the grounds stated therein in cases involving repetitive appeals.

6. Supporting documents relevant to the grounds of appeal.

These documents assist the appellate authority in examining the issues raised in the appeal.

What is the process flow of filing Form

The process flow broadly involves the following steps:

1. The appellant prepares Form No. 99 by furnishing the required information relating to the relevant order, taxes paid and disputed issues.

2. The appellant uploads the Statement of Facts, Grounds of Appeal and other supporting documents as required.

3. Where additional evidence is being relied upon, the appellant indicates the same and uploads the relevant documents.

4. The completed form is furnished electronically through the income-tax e-filing portal.

5. Upon submission, the appeal is registered and taken up for processing by the concerned appellate authority.

Outcome of Processed Form

Upon processing of the form:

• The appeal is registered before the Joint Commissioner of Income-tax (Appeals) or the Commissioner of Income-tax (Appeals).
• The appellate authority examines the grounds raised in the appeal and the supporting material furnished by the appellant.
• The appeal is thereafter disposed of in accordance with the provisions governing the appellate proceedings under the Act.

Common Changes made across Forms

1. To make Forms system-friendly and enable e-filing and uploading, certain anomalies found due to grouping of Name, Designation, Address, PAN and Aadhaar number have been separated into different boxes.

2. Assessment / Financial / Previous year or years have been replaced with Tax year or years, wherever appearing in the Form/Annexure.

3. Sections, Clauses and Schedules changes as per the Income-tax Act, 2025.

4. Currency symbol “Rs.” has been replaced with “Z”.