Start by protecting the 30-day deadline. For an assessment or penalty, the usual first-appeal period runs from service of the notice of demand; for other matters it generally runs from service of the order or intimation. Identify the tax year before choosing a form: relevant proceedings under the Income-tax Act, 1961 use Form 35, while first appeals under the Income-tax Act, 2025 use Form 99. Filing an appeal does not automatically stop collection, so make a separate, reasoned request for treatment of the disputed demand as not in default.
What a first income-tax appeal does
A first appeal asks the designated appellate authority to examine an adverse income-tax order. Depending on the order and the governing law, the first forum is the Joint Commissioner (Appeals) or Commissioner (Appeals). A further appeal may lie to the Income Tax Appellate Tribunal (ITAT), followed in appropriate cases by the High Court and Supreme Court.
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An appeal is not a general opportunity to rewrite a return. It should identify the precise additions, disallowances, interest, penalty or other conclusions challenged, explain the legal and factual errors, and connect each ground to documents in the record. The authority’s jurisdiction depends on the section under which the order was made and on the issuing officer, so confirm those details before filing.
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First decide which law and form apply
The form is determined by the tax year and the statutory transition, not simply by the date on which you press “submit.” The Income Tax Department states that the Income-tax Act, 1961 was repealed from 1 April 2026. Proceedings initiated on or after that date concerning a tax year beginning before 1 April 2026 continue under the repealed Act. Therefore, a first appeal filed after 1 April 2026 for AY 2026–27 or an earlier assessment year remains a 1961 Act appeal.
| Case | Governing framework | First-appeal form | Key provisions |
|---|---|---|---|
| Proceeding for AY 2026–27 or an earlier year, including a post-1 April 2026 filing | Income-tax Act, 1961, continued under the transition rule | Form 35 | Legacy appeal provisions, including sections 246, 246A and 249 |
| New-Act proceeding for a tax year governed by the 2025 Act | Income-tax Act, 2025 | Form 99 | First-appeal sections 356–360; section 358 covers form and limitation; Rule 167 prescribes Form 99 |
Write down the assessment year or other tax year, the date proceedings were initiated, and the date you received each relevant communication. If those facts are unclear, resolve them before selecting the form. Using the wrong framework can create an avoidable filing defect.
What is the 30-day appeal deadline?
Assessment and penalty orders
The ordinary period is 30 days from service of the notice of demand. 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.” For an assessment or penalty appeal, the operative trigger is generally the demand notice, not merely the date printed on the assessment order.
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For matters other than an assessment or penalty, the period generally runs from service of the order or intimation. Statutory provisions contain exclusions and calculation details that can affect the count. Do not assume that the issue date on an order is its service date. Preserve the e-mail, portal download record, registered-post envelope, electronic delivery log or other evidence showing when service occurred.
Build a defensible date calculation
- Record the date and method of service for the order and, where relevant, the notice of demand.
- Determine whether the matter is an assessment, penalty or another appealable proceeding.
- Apply the limitation rule under the statute governing that tax year, including any statutory exclusions.
- Set an internal filing date earlier than the calculated last day to allow for payment, attachments, verification and portal problems.
If two communications appear to trigger different periods, obtain professional advice promptly rather than waiting for the longer interpretation.
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Can an appeal be filed after 30 days?
Usually, you can ask the first appellate authority to admit a delayed appeal when there is sufficient cause. Condonation is discretionary; no explanation guarantees acceptance. For a legacy Form 35 filing, the Department says the condonation request should accompany the form.
What a condonation request should contain
- The exact date on which the statutory period expired and the date of filing.
- A chronological explanation of every day or period of delay, written candidly rather than as a vague assertion of “technical difficulties.”
- Evidence supporting the explanation, such as hospitalization records, proof of non-service, portal error messages, or documents showing when the order was actually discovered.
- A statement that the appeal is otherwise complete, with the proposed grounds and supporting documents attached.
Keep evidence of attempted filing and communications with the Department. The appellate authority may reject an unsubstantiated explanation even where the underlying issue appears arguable.
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Not every tax communication creates the same appeal right. Under the 1961 Act, section 246A lists appealable orders and section 246 addresses the Joint Commissioner (Appeals) route. The section number on the order, the authority that issued it and the nature of the adjustment determine the correct forum. Read the operative part, not only the demand summary.
For a first appeal, the usual structure is:
- Assessing Officer’s order or other appealable decision → JCIT(A) or CIT(A): choose the authority specified by the applicable law and jurisdictional allocation.
- First appellate order → ITAT: available where the statute permits a further appeal.
- ITAT order → High Court or Supreme Court: only on the issues and conditions permitted by the relevant law.
If the order does not clearly state the appellate authority, check the governing provision and current Department instructions before submitting. A filing sent to the wrong authority can waste the limitation period.
Admission conditions and tax payment
For legacy proceedings, section 249 contains admission conditions. Where a return was filed, the taxpayer generally must have paid the tax due on the returned income. Where no return was filed, the specified advance-tax requirement may apply. The appellate authority can exempt compliance for recorded sufficient reasons, but that power should not be assumed.
Check the exact statutory provision and your facts before filing. Keep challans, payment dates, amounts, assessment-year identifiers and any prior credit claims. A payment made under protest or to satisfy an admission condition should be described accurately; do not label a payment as settling the disputed addition unless that is what you intend.
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How much is the first-appeal fee?
For a legacy Form 35 appeal, the official fee bands are based on assessed total income. Section 358 of the 2025 Act provides the same bands for its appeals. Confirm the payment type and amount shown in the applicable portal flow before completing submission.
| Assessed total income or matter | Appeal fee |
|---|---|
| ₹1,00,000 or less | ₹250 |
| More than ₹1,00,000 and up to ₹2,00,000 | ₹500 |
| More than ₹2,00,000 | ₹1,000 |
| Matter not covered by the income bands | ₹250 |
Retain the payment receipt and enter its details exactly as requested. A fee receipt does not replace the tax-payment information required for admission.
Documents to assemble before opening the portal
The Department’s Form 35 manual lists the core information and attachments. Prepare readable PDFs and a consistent naming system before you begin.
- The complete order under appeal, including annexures and computation sheets.
- The notice of demand and proof of its service date.
- Appeal-fee payment details.
- Details of any other appeals pending for the taxpayer or the same issue.
- Tax-payment details, including returned-income tax, advance tax, self-assessment tax, tax deducted or collected at source and disputed-demand payments where relevant.
- A concise statement of facts separating facts shown by the record from the taxpayer’s assertions or explanations.
- Specific grounds of appeal, numbered and tied to the challenged findings.
- Documentary evidence supporting each material ground.
- The DIN or order number and the taxpayer’s appeal identifier, if already generated.
- Authority documents or authorisation details where a representative is filing.
Keep the original files and a complete offline copy of the submitted package. If the portal rejects an attachment, record the error and preserve a screenshot or downloaded acknowledgment.
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How to file a Form 35 appeal online
Portal labels can change, but the Department’s manual describes two routes through the income-tax e-filing portal. Use the route currently displayed for your account and tax year.
- Sign in: access the income-tax e-filing account associated with the taxpayer or authorised representative.
- Start the appeal: either open Pending Actions → E-Proceedings → For your Information → File Appeal, or use e-File → Income Tax Forms → File Income Tax Forms.
- Select the applicable form: choose Form 35 for a proceeding continuing under the 1961 Act. A post-1 April 2026 filing for AY 2026–27 or an earlier year remains in this category under the transition rule.
- Identify the order: enter the assessment year, section, DIN or order number, issuing authority and service details exactly as shown on the documents.
- Complete the factual and legal sections: state the disputed additions or conclusions, enter the statement of facts and list clear grounds of appeal. Do not paste a generic objection that does not address the order.
- Enter payment information: provide the appeal-fee receipt and the tax-payment and admission-condition details requested by the form.
- Upload evidence: attach the order, demand notice and supporting documents in the permitted format and size. Check that every referenced annexure is actually attached.
- Review before submission: compare names, PAN, assessment year, amounts, dates, section numbers and bank or challan details with the source documents.
- Submit and verify: complete electronic verification using DSC or EVC, as applicable to the taxpayer and filing route.
- Save proof: download the acknowledgment, appeal number and submitted form. Note the exact submission timestamp.
If the appeal is late, include the condonation request and evidence with the filing rather than treating it as an informal explanation after submission.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Writing a statement of facts and grounds
Statement of facts
Use a short chronological narrative: return filed, notices issued, replies made, hearing opportunities, evidence submitted, findings recorded and demand raised. Identify what is admitted, what is disputed and what the record shows. Avoid argumentative adjectives and avoid introducing a new factual story that is unsupported by the documents.
Grounds of appeal
Each ground should target one legal or factual error. Examples of structure include: the addition was made without considering a specified document; the authority applied the wrong provision; a notice or hearing requirement was not met; computation of income, interest or penalty is incorrect; or the order exceeds the jurisdiction granted by the statute. Grounds should be concise but precise enough for the authority to grant identifiable relief.
Relief should correspond to the grounds. If you challenge only one disallowance, state that the remaining figures are not disputed. If you challenge an alternative computation, set it out separately so the authority can decide each issue.
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What happens to the demand while the appeal is pending?
Filing an appeal does not automatically stay collection. 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 stay or “not in default” request
- Identify the demand, assessment year, amount disputed and amount, if any, already paid.
- Attach the acknowledgment of appeal and a copy of the order and demand notice.
- Explain why recovery should be restricted while the appeal is decided, addressing the strength of the grounds, hardship and any payment already made.
- Request a written order and record any conditions imposed, such as a payment or security requirement.
Relief is discretionary and may be conditional. Continue monitoring the outstanding-demand ledger and every recovery communication while the request is pending. A stay request does not extend the appeal deadline.
Common mistakes and how to prevent them
- Counting from the order date: use the legally relevant service date, especially the demand-notice date for assessment and penalty appeals.
- Choosing a form by filing date alone: determine the tax year and apply the 2026 transition rule.
- Assuming an appeal stops recovery: file a separate, reasoned request under the applicable provision.
- Submitting generic grounds: tie each ground to a finding, amount and document.
- Ignoring admission payments: verify returned-income or advance-tax conditions before filing.
- Leaving a delayed filing unexplained: attach a candid chronology and evidence for condonation.
- Uploading an incomplete record: cross-check every annexure cited in the facts and grounds.
- Failing to verify electronically: an unverified submission may not be treated as a valid filing.
- Not retaining proof: save the acknowledgment, appeal number, payment receipts and the exact submitted files.
After submission: track the case
Monitor the e-filing account for defect notices, requests for information, hearing notices and the appellate order. Respond within the period stated in each communication. Keep a calendar for any further-appeal limitation period; the first-appeal filing does not preserve every later remedy indefinitely.
Compare the appellate order with the grounds actually filed. If the result is adverse, determine promptly whether an ITAT appeal or another statutory remedy is available and what additional limitation, fee and filing requirements apply. Do not assume that an informal representation to the Assessing Officer substitutes for the next appeal.
When professional help is sensible
A qualified Indian tax professional can help where the order involves several years, transfer-pricing or business issues, disputed evidence, a complicated service history, condonation, admission-payment questions or a stay request. Provide the complete record, including portal logs and prior replies, rather than only the demand summary. No adviser can guarantee condonation, a stay or a favorable result.
For a straightforward matter, a taxpayer may still prepare the electronic filing personally, but should verify the statute, form, limitation calculation, grounds and payment conditions against the actual order and current official instructions.
Quick pre-submission checklist
- Tax year and transition status confirmed.
- Appealable section and correct JCIT(A) or CIT(A) identified.
- Service date proved and 30-day calculation recorded.
- Form 35 or Form 99 selected correctly.
- Condonation request prepared if late.
- Admission-payment condition checked.
- Correct fee paid and receipt retained.
- Order, demand notice, facts, grounds, evidence, payment details and DIN attached.
- Separate demand-stay or section 220(6) request prepared where needed.
- Electronic verification completed and acknowledgment downloaded.
The Bottom Line
Protect the service-date deadline, match the form to the tax year and 2026 transition rule, file precise facts and grounds with a complete record, and request demand protection separately. Form 35 covers relevant legacy proceedings; Form 99 covers first appeals under the 2025 Act.
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