Time Limits, Procedure and Fees for Income Tax Appeals before CIT(A) and ITAT
An income tax assessment, penalty or other appealable order may be challenged before the designated appellate authority, subject to the applicable statutory conditions. This guide explains the appeal routes, forms, filing deadlines, fees and supporting documents under the Income-tax Act, 1961.
1. Appeal to the Commissioner of Income-tax (Appeals)
Section 246A of the Income-tax Act, 1961 specifies orders appealable to the Commissioner (Appeals), including qualifying assessment, reassessment and penalty orders. Section 246 provides for specified appeals before the Joint Commissioner (Appeals). The appropriate appellate authority depends on the order and statutory allocation. Under section 248, a person who has deducted and paid tax under section 195 may, in the prescribed circumstances, appeal against liability to deduct tax.
Appeals before the first appellate authority are ordinarily submitted electronically using Form 35 on the income tax e-filing portal, with the statement of facts, grounds of appeal and relevant attachments. The earlier description of mandatory duplicate paper filing should not be treated as the normal electronic filing procedure.
Time limit for Form 35
Under section 249(2), the general filing period is 30 days. The starting date varies with the order: for an assessment or penalty involving a notice of demand, it ordinarily runs from service of that notice; in other cases it may run from service of the order. Special statutory rules apply to certain appeals. Under section 249(3), the appellate authority may admit a late appeal on sufficient cause.
Fee for appeal before CIT(A)
| Total income assessed | Appeal fee |
|---|---|
| Rs. 1,00,000 or less | Rs. 250 |
| Above Rs. 1,00,000 but not above Rs. 2,00,000 | Rs. 500 |
| Above Rs. 2,00,000 | Rs. 1,000 |
| Other matters | Rs. 250 |
Fees above are prescribed by section 249(1) of the 1961 Act. Check the applicable provisions for proceedings governed by the 2025 Act.
Documents generally required for Form 35
- Statement of facts and numbered grounds of appeal.
- Copy of the assessment, penalty or other order appealed against.
- Notice of demand, where issued.
- Proof of payment of the prescribed appeal fee.
- Supporting evidence, authorisation and any application for condonation of delay, where relevant.
2. Appeal before the Income Tax Appellate Tribunal (ITAT)
Section 253 of the Income-tax Act, 1961 governs appeals to the ITAT against specified orders, including eligible orders of the Commissioner (Appeals) or Joint Commissioner (Appeals). The appeal is ordinarily made in Form 36. A respondent may file a memorandum of cross-objections in Form 36A.
Time limit for ITAT appeals and cross-objections
For appeals governed by the amended section 253(3), the deadline is generally two months from the end of the month in which the relevant order is communicated. This replaces the older general statement of 60 days for such appeals. Under section 253(4), cross-objections generally must be filed within 30 days of receipt of notice that the other party has appealed. Under section 253(5), the Tribunal may admit delayed appeals or cross-objections on sufficient cause.
Fee for filing an ITAT appeal
| Assessed total income / matter | Fee |
|---|---|
| Rs. 1,00,000 or less | Rs. 500 |
| Above Rs. 1,00,000 but not above Rs. 2,00,000 | Rs. 1,500 |
| Above Rs. 2,00,000 | 1% of assessed total income, capped at Rs. 10,000 |
| Other matters covered by section 253(6)(d) | Rs. 500 |
| Stay application under section 253(7) | Rs. 500 |
| Rectification application under section 254(2), where fee applies | Rs. 50 |
These figures reflect the fee provisions of the 1961 Act. Special cases, including certain penalty appeals, may have different fee treatment under applicable judicial interpretations and rules. Cross-objections ordinarily do not attract a separate filing fee.
Form 36 and supporting papers
Under the Income-tax (Appellate Tribunal) Rules, 1963, the appeal should be accompanied by the documents required for the particular case, generally including:
- Order appealed against and relevant first appellate order.
- Assessment or penalty order, where applicable.
- Grounds of appeal and statement of facts filed before the first appellate authority.
- Relevant directions under section 144A or other applicable provisions, where material.
- Original assessment order in a reassessment appeal, where relevant.
- Proof of appeal fee payment, authorisation and applications for delay condonation or stay, if required.
Historical rules refer to paper sets, certified copies and multiple copies of documents. Follow the current ITAT e-filing and registry requirements, including any directions for physical paper books.
3. Practical appeal filing checklist
- Identify the exact order and statutory provision conferring the right of appeal.
- Verify the competent forum: JCIT(A), CIT(A) or ITAT.
- Calculate limitation from the legally relevant date of service or communication.
- Prepare concise grounds of appeal, statement of facts and supporting evidence.
- Pay the correct fee and file the prescribed form through the applicable portal.
- Retain acknowledgement, payment proof and service records; attend hearings and comply with procedural directions.
4. Official law and filing resources
- Income Tax Department e-Filing Portal - Form 35, appeals and electronic services.
- Income Tax Department - Acts, rules, circulars and statutory resources.
- Income Tax Appellate Tribunal - Tribunal information, rules and filing resources.
- India Code - Authoritative legislative texts, including the Income-tax Act, 1961 and Income-tax Act, 2025.
Legal note: This article provides general information. Statutory amendments, notifications, transition provisions and the nature of the impugned order can change the applicable filing process and deadline. Verify current law and seek case-specific advice before submitting an appeal.