If the taxpayer is aggrieved by an order of the Income tax officer, in such a case he can file an appeal against the order of the Income tax officer before the Commissioner of Income-tax (Appeals). There are cases where the Income tax Officer treats the non-taxable income as taxable and does not allow claim of expenses though allowable, which leads to payment of additional income tax which he is not supposed to pay. In both the situations, the assessee is suffering losses due to ignorance of law and also its wrong interpretation. In such cases it becomes necessary to file appeals before such orders rather than paying tax as determined due to fear or any other reason.
The Central Board of Direct Taxes had issued a new Form No. 35 for filing an appeal before the Commissioner of Income-tax (Appeals). Further, e-filing of Form has been made mandatory for persons for whom e-filing of return of income is mandatory. Appeal must be filed within 30 days the date of service of order sought to be appealed.
The appeal before the Commissioner of Income-tax (Appeals) has to be filed after payment of prescribed fees and along with the specified documents. For filing an appeal before the Commissioner of Income-tax (Appeals), one must take the help of the legal consultants / Chartered Accountants to avoid any future disputes / discrepancies.