The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) on 22 June established a significant precedent by holding that authorities must condone delay where sufficient cause exists, particularly when tax communications are addressed to a former authorised representative. Judicial Member George Mathan and Accountant Member Rakesh Mishra allowed the appeal filed by Angkur Moulik, set aside the order of the Commissioner of Income Tax (Appeals) [CIT(A)], and restored the matter for adjudication on merits after condoning a delay of 1,542 days. This ruling provides crucial guidance for taxpayers who may have missed appeal deadlines due to communication issues with former representatives.
Taxpayers dissatisfied with income tax orders can file an appeal using Form 35, which is available to assessees, deductors and collectors aggrieved by any order of an Assessing Officer below the rank of Joint Commissioner. According to the income tax website, taxpayers can file an appeal before the Joint Commissioner (Appeals) under section 246, or the Commissioner (Appeals) under section 246A. Taxpayers who must mandatorily e-file income tax returns can also e-file Form 35, while those who do not file online can submit it offline.
When filing Form 35, taxpayers must submit the appeal along with a memorandum of appeal, clear statement of facts, and grounds on which the appeal is being made. As reported by Cleartax, the appeal must be filed within 30 days from the date of receipt of the order or demand notice. The documentation requirements include a copy of the order being challenged, relevant notice of demand, details of order against which appeal is filed, appeal details such as reference of provision and disputed demand amount, and details of taxes paid.
The fees for filing an appeal before the Commissioner of Income Tax (Appeal) depend on the total income calculated by the Assessing Officer. According to the income tax department, if assessed total income is ₹1 lakh or less, the fee is ₹250, while if assessed total income is more than ₹1 lakh and up to ₹2 lakh, the fee is ₹500. For total income exceeding ₹2 lakh, the fee is ₹1,000. For appeals in other cases, the fee is ₹250. Form 35 can be filed on the official e-filing website or downloaded as an offline version from the income tax department's website.
Taxpayers can check the status of their Form 35 filing using the same steps as for checking ITR filing status. As reported by Mint, the process involves visiting the e-filing portal homepage, logging in with user ID and password, clicking 'e-File' from the taskbar, selecting 'Income Tax Return', and then clicking 'View Filed Returns'. This will redirect users to a page where they can view the status of all filed returns, including Form 35.
