Filing of Written submission before The Commissioner of Income tax (Appeals)
Filing of Written Submission before the Commissioner of Income Tax (Appeals) helps
present facts, evidence, and legal arguments in support of the case.
A clear and timely submission strengthens the appeal and increases the chances of favorable relief.
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Overview
Filing of Written submission before The Commissioner of Income tax (Appeals)
Once the appeal is filed before the Commissioner of Income-tax (Appeals) in Form No. 35, the date is
fixed for hearing by the Commissioner of Income-tax (Appeals) in relation to which the appellant
receives Notice under section 250 of the Income tax Act, 1961 intimating the date fixed for hearing,
wherein the appellant is required to put forth his contentions in the form of Written Submission and
Paper book. Written submission is a document where we submit the details and explanations with
respect to the subject matter of the appeal. One has to be very particular while compiling the
submission and there should be direct nexus with the subject matter of the appeal rather than
submitting irrelevant details / explanations. On the other hand Paper book is set of supporting
documents compiled in support of contentions described in the written submission.
Proper and appropriate submission decides fate of the case of the tax payer and also future of the
tax payer. Any improper and inaccurate submissions leads to addition to the returned income of the
tax payer even if not supposed to add and further consequent tax and interest thereon, penalty and
prosecution. So, a carefully drafted submission along with paper book is always desirable in respect
of appeal filed before the Commissioner of Income-tax (Appeals).
FAQ
Frequently Asked Questions
What is a written submission before the
Commissioner of Income Tax (Appeals)?
A written submission before the Commissioner of Income Tax (Appeals) is a
document filed during an income tax appeal explaining the facts of the case, legal grounds,
and supporting evidence in response to a notice or hearing.
When is a written submission required in an income
tax appeal?
A written submission is generally required after filing Form 35 or when the
appellant receives a notice of hearing from the Commissioner of Income Tax (Appeals) during
the appeal proceedings.
How is a written submission filed before CIT
Appeals?
A written submission before CIT Appeals can be filed electronically through
the income tax portal or submitted physically, along with relevant documents, as per the
directions mentioned in the notice of hearing.
What should be included in an income tax appeal
written submission?
An income tax appeal written submission should include the background of the
case, grounds of appeal, factual explanations, legal arguments, and copies of supporting
documents and judicial precedents, if any.
Is a written submission mandatory under the Income
Tax Act?
While the Income Tax Act does not prescribe a fixed format, filing a written
submission is an important part of appeal proceedings as it helps the Commissioner of Income
Tax (Appeals) understand the case clearly and pass an informed order.
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