Form 35: How to File an Income Tax Appeal Online

In certain situations, taxpayers may disagree with the order passed by the Assessing Officer regarding their total income, tax liability, penalties, or disallowances. In such cases, taxpayers have the option to file an appeal before the Commissioner of Income Tax (Appeals) by submitting Form 35.

Section 246A of the Income Tax Act specifies the list of orders against which an appeal can be filed. These may include assessment orders under Section 153A, intimations issued under Section 143(1), penalty orders, and other disputed tax matters. This guide explains the meaning of Form 35, the filing process, fees, and documents required for filing an income tax appeal.

What is Form 35 Under the Income Tax Act?

Form 35 is the prescribed form used by taxpayers or assessees to file an appeal against an order passed by the Assessing Officer. Through this form, the taxpayer can approach the Commissioner of Income Tax (Appeals) if they are dissatisfied with the assessment or any other order issued by the Income Tax Department.

Form 35 can be filed both online and offline:

• Taxpayers who file their ITR electronically can submit Form 35 online.
• Taxpayers filing returns offline may also file the appeal offline, wherever permitted.

Along with Form 35, the taxpayer must submit:

• Memorandum of Appeal
• Statement of Facts
• Grounds of Appeal
• Copy of the order being appealed against
• Copy of the demand notice

How to File Form 35 Online?

Taxpayers can file Form 35 through the Income Tax e-filing portal by following these steps:

Step 1

Visit the official Income Tax e-filing portal and log in using your User ID and password.

Step 2

After logging in, click on the “e-File” option available on the menu bar. From the dropdown menu, select:

• “Income Tax Forms”
• “File Income Tax Forms”

Step 3

On the “File Income Tax Forms” page, search for “Form 35” using the search box and select it.

Step 4

Once the page opens, click on “Let’s Get Started.”

Step 5

Fill in all the required details in Form 35 carefully and click on the “Preview” option.

Step 6

Review the details entered in the preview section and click on “Proceed to e-Verify.”

Step 7

A confirmation message will appear on the screen. Click “Yes” to continue with the e-verification process.

Step 8

Complete the verification process using the available methods. After successful submission, an acknowledgment number and transaction ID will be generated. A confirmation message will also be sent through SMS and email.

Appeal Fees for Filing Form 35

Before filing Form 35, taxpayers are required to pay the prescribed appeal fee. The fee amount depends on the total income assessed by the Assessing Officer.

Total Income Assessed by AO	Appeal Fee
Income up to ₹1 lakh	₹250
Income above ₹1 lakh and up to ₹2 lakh	₹500
Income above ₹2 lakh	₹1,000
Other cases	₹250

Time Limit for Filing an Appeal

Taxpayers must file Form 35 within the prescribed time limit to avoid rejection of the appeal.

• Appeals against assessment orders or penalties must generally be filed within 30 days from the date of receiving the notice or order.
• In TDS-related matters, the time limit is calculated from the date of payment of TDS.

Filing the appeal after the due date may lead to dismissal unless delay condonation is accepted by the authority.

Procedure for Filing an Income Tax Appeal

The appeal process under Form 35 generally includes the following stages:

1. Submission of Form 35 with all required documents.
2. The Commissioner of Income Tax (Appeals) issues a notice specifying the date and place of hearing.
3. Both the taxpayer and the Assessing Officer are informed about the hearing.
4. The taxpayer may appear personally or through an authorized representative.
5. The Commissioner may adjourn the hearing if required.
6. Additional inquiries or reports may also be requested from the Assessing Officer.
7. The taxpayer must first exhaust the appeal remedy before approaching higher judicial authorities.

Documents Required for Filing Form 35

The following documents are generally required while filing an appeal:

• Duly filled Form 35
• Copy of the assessment order
• Original demand notice
• Copy of tax payment challan
• Statement of facts
• Grounds of appeal

Who Can Sign Form 35?

The appeal form must be signed and verified by the appropriate authorized person:

• Individual taxpayer or authorized representative
• Managing Director or Director in case of a company
• Managing Partner or partner in case of a partnership firm
• Authorized representative in case of a foreign company
• Designated Partner in case of LLP
• Principal Officer in case of local authority
• Chief Executive Officer in case of a political party
• Principal Officer or member in case of an association

Conclusion

Form 35 allows taxpayers to challenge assessment orders, penalties, additions, or disallowances made by the Assessing Officer. Filing an appeal within the prescribed timeline and with proper documentation is important to ensure that the case is considered by the Commissioner of Income Tax (Appeals).

Since the appeal process may involve legal and procedural complexities, professional guidance can help taxpayers handle notices, documentation, and submissions more effectively while ensuring accurate compliance.

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