Monday, 4
January 2016
Ministry of
Finance vide press release dated 30/12/2015 has taken another significant step
in direction of Digital India. Electronic filing of appeal along with the
documents relied upon before CIT (Appeals) will remove human interface, reduce
paperwork and decrease the transaction cost for the taxpayer. It would ensure
consistent and error free service as validations will be inbuilt resulting in
fewer deficient appeals. Online filing will also facilitate fixation of hearing
of appeals electronically.
The existing
Form 35 for filing of first appeal is being substituted by a new Form. The new
format for filing of appeals is more structured, objective, systematic, and
aligned with the current provisions of the Income-tax Act.
With these changes, the burden of compliance on the taxpayers in appellate proceedings will be significantly reduced.
With these changes, the burden of compliance on the taxpayers in appellate proceedings will be significantly reduced.
Introduction: The
CBDT has vide press release dated 30.12.2015 made announcement regarding
electronic filing of appeal before the Commissioner of Income Tax (CIT (A)).
Thereafter, vide notification no.
11/2016 dated 01/03/2016, the concerned rule (i.e., new rule 45
substituted for old rule 45) has been notified.
Object Behind Introducing Electronic Filing : The e filing of appeal has been introduced with the aim of
reducing paper work, reducing burden of compliances on tax payers, reducing
transaction cost to the tax payers, increasing digitization of Departmental
functions, removing human interface, providing efficient and error free
services to the tax payers etc. and also to facilitate fixation of hearing of
appeal electronically.
Electronic Filing Is Applicable To Whom : Electronic filing of appeal is
mandatory for the persons who are required to file the return of income
electronically. The other persons have an option to voluntarily file the appeal
electronically or in the paper form.
Liability For Electronic Filing Of Return Is To Be Seen
For Which Year : It
has not been specifically mentioned in the rules that the mandatory requirement
for electronic filing of return is to be seen for the assessment year for which
the appeal is to be filed or for the assessment year in which the appeal is
being filed. However, from the language of the concerned new rules, it can be
logically inferred that the requirement for electronic filing of return for the
year for which the appeal is being filed is to be seen. For example, if an
appeal for the assessment year 2012-13 is to be filed in the assessment year
2016-17 then the liability for electronic filing of return is to be seen for
the assessment year 2012-13.
From Where Electronic Filing Is To Be Made : The
appeal can be electronically filed through the website : www.
Incometaxindiaefiling.gov.in.
Form In Which Appeal Is To Be Filed : It
is to be filed in Form no. 35. The old form (which was also numbered as Form
No. 35) has been substituted by new Form No. 35. It is said in the CBDT Press
Release that the new form is more structured, objective, systematic and aligned
with the current provisions of the Income Tax Act. There are inbuilt
validations which will reduce deficiencies in filing of the appeal. But at
present, the old form no. 35 is available on www.incometaxindiaefiling.gov.in
for e filing.
What is New In New Form No. 35 :
(a) The column for filing name and address of appellant
have been made more structured.
(b) Now e mail address is also to be given
(c) Now option has been give to select that whether
notices / communication may be send to the appellant on e mail.
(d) Now TAN No. is to be given (if available).
(e) Now financial year is to be mentioned where assessment
year is not relevant.
(f) In case appeal for any other assessment year /
financial year is pending with the CIT(A), now appeal no. and date of filing of
that appeal is also to be mentioned.
(g) Where the appeal relates to any assessment, now the
specific details of assessed income, addition made to income, disallowance of
losses, amount of addition / disallowance of losses disputed and disputed
demand amount etc. are to be mentioned.
(h) Where appeal relates to any penalty, now the amount of
penalty levied and penalty disputed is to be mentioned.
(i) In cases where return has been filed, now the details
of date of filing of return and acknowledgement no. are also to be given.
(j) Where no return has been filed, now the details of BSR
Code and Sr. No. are to be given additionally in respect of tax paid equivalent
to advance tax amount.
(k) Where appeal relates to tax deductible U/s. 195 borne
by deductor, now the BSR Code, Amount, Sr. No. etc. are to be additionally
given in respect of tax deposited U/s. 195(1).
(l) Now the list of documentary evidences relied upon is
to be given. (
m) Now the list of additional documentary evidences as per
Rule 46A, if any, is to be given.
(n) Now the delay in filing of appeal, if any, is to be
specifically mentioned.
(o) In case of delay, now the grounds for condonation of
delay are to be mentioned.
(p) now the BSR Code, Date of Payment, Sr. No. and amount
are to be given in respect of appeal fees paid.
Requisities For Filing Of Appeal (New Format): Whenever new form no. 35 will be hosted on website- (a) Duly
filled in new Form No. 35. The grounds of appeal and statement of facts are to
be filled in relevant columns in form no. 35 itself. The statement of facts
should not exceed 1000 words. Each ground of appeal should not be of more than
100 words. (b) Scanned copies of order appealed against, Notice of demand and
challan for appeal fees are to be attached. These attachments should be in pdf
/ zip format. All the attachments in total should not exceed 50mb in size.
Requirement Of Digital Signatures : (a) If the return form has been furnished electronically
under the Digital Signatures, then form no. 35 will also have to be filed
electronically under Digital Signatures. (b) If the return has been furnished
electronically without Digital Signatures, then form no. 35 will have to filed
electronically through the electronic verification code. (c) Where the e filing
of form no. 35 is not mandatory, but is being e filed optionally, then it can
be filed either under Digital Signatures or through Electronic Verification
Code (as per convenience).
Facility For Saving Draft, Editing Etc. : The
Form No. 35 can be directly filled and submitted on the website
www.incometaxindiaefiling.gov.in. Alternatively it can be filled fully / partly
and the draft appeal can be saved for later filing after completion, checking,
editing etc.
Procedure For E Filing : The procedure for e filing in old form no. 35 as available
on e filing portal is (Most probably substantially same procedure with some
modifications will be there when new form no. 35 will be displayed for e
filing) :
(i) first login to user account on the website :
incometaxindiaefiling.gov.in.
(ii) secondly, go to menu e-File → Prepare and Submit Online Form (Other Than ITR)
(iii) Then in the window that appears, the PAN will be
prefilled. Then under the “Form Name” select “35”, then under the “Assessment
Year”, select the assessment year for which the appeal is to be filed.
(iv) Then instructions, Form No. 35, Verification and
attachment menu will be displayed. Then one can further proceed for e filing as
per the self explanatory procedure.
Some Aspects Regarding Filing Of Appeal In Presently
Available Format i.e., Old Form No. 35 : (a) In the instructions mentioned for e filing in old
form no. 35 presently hosted on website, several impracticable / irrelevant
requirements (applicable for paper form) have been mentioned e.g., notice of
demand is to be attached in original, memorandum of appeal and grounds of
appeal and statements of facts are to be attached in duplicate etc. (b) Details
of pending appeals for other assessment years are to be given. They may be for
more than one assessment year but in the available space details of only one
assessment year can be given. (c) No requirement for electronic verification
code or Digital Signature requirement is appearing before submission of form.
Presently, one can submit the form directly.
Conclusion : The e filing of appeals before the CIT(A) is a good step
towards digitization, removal of human interface and related problems. It will
also surely save time and resources of the tax payers. On success, the same should
be further extended.
- See more at:
http://taxguru.in/income-tax/electronic-filing-appeal-commissioner-income-tax-appeals.html#sthash.eBg5a3ok.dpuf
Monday, 4
January 2016
Ministry of
Finance vide press release dated 30/12/2015 has taken another significant step
in direction of Digital India. Electronic filing of appeal along with the
documents relied upon before CIT (Appeals) will remove human interface, reduce
paperwork and decrease the transaction cost for the taxpayer. It would ensure
consistent and error free service as validations will be inbuilt resulting in
fewer deficient appeals. Online filing will also facilitate fixation of hearing
of appeals electronically.
The existing
Form 35 for filing of first appeal is being substituted by a new Form. The new
format for filing of appeals is more structured, objective, systematic, and
aligned with the current provisions of the Income-tax Act.
With these changes, the burden of compliance on the taxpayers in appellate proceedings will be significantly reduced.
With these changes, the burden of compliance on the taxpayers in appellate proceedings will be significantly reduced.
Introduction: The
CBDT has vide press release dated 30.12.2015 made announcement regarding
electronic filing of appeal before the Commissioner of Income Tax (CIT (A)).
Thereafter, vide notification no.
11/2016 dated 01/03/2016, the concerned rule (i.e., new rule 45
substituted for old rule 45) has been notified.
Object Behind Introducing Electronic Filing : The e filing of appeal has been introduced with the aim of
reducing paper work, reducing burden of compliances on tax payers, reducing
transaction cost to the tax payers, increasing digitization of Departmental
functions, removing human interface, providing efficient and error free
services to the tax payers etc. and also to facilitate fixation of hearing of
appeal electronically.
Electronic Filing Is Applicable To Whom : Electronic filing of appeal is
mandatory for the persons who are required to file the return of income
electronically. The other persons have an option to voluntarily file the appeal
electronically or in the paper form.
Liability For Electronic Filing Of Return Is To Be Seen
For Which Year : It
has not been specifically mentioned in the rules that the mandatory requirement
for electronic filing of return is to be seen for the assessment year for which
the appeal is to be filed or for the assessment year in which the appeal is
being filed. However, from the language of the concerned new rules, it can be
logically inferred that the requirement for electronic filing of return for the
year for which the appeal is being filed is to be seen. For example, if an
appeal for the assessment year 2012-13 is to be filed in the assessment year
2016-17 then the liability for electronic filing of return is to be seen for
the assessment year 2012-13.
From Where Electronic Filing Is To Be Made : The
appeal can be electronically filed through the website : www.
Incometaxindiaefiling.gov.in.
Form In Which Appeal Is To Be Filed : It
is to be filed in Form no. 35. The old form (which was also numbered as Form
No. 35) has been substituted by new Form No. 35. It is said in the CBDT Press
Release that the new form is more structured, objective, systematic and aligned
with the current provisions of the Income Tax Act. There are inbuilt
validations which will reduce deficiencies in filing of the appeal. But at
present, the old form no. 35 is available on www.incometaxindiaefiling.gov.in
for e filing.
What is New In New Form No. 35 :
(a) The column for filing name and address of appellant
have been made more structured.
(b) Now e mail address is also to be given
(c) Now option has been give to select that whether
notices / communication may be send to the appellant on e mail.
(d) Now TAN No. is to be given (if available).
(e) Now financial year is to be mentioned where assessment
year is not relevant.
(f) In case appeal for any other assessment year /
financial year is pending with the CIT(A), now appeal no. and date of filing of
that appeal is also to be mentioned.
(g) Where the appeal relates to any assessment, now the
specific details of assessed income, addition made to income, disallowance of
losses, amount of addition / disallowance of losses disputed and disputed
demand amount etc. are to be mentioned.
(h) Where appeal relates to any penalty, now the amount of
penalty levied and penalty disputed is to be mentioned.
(i) In cases where return has been filed, now the details
of date of filing of return and acknowledgement no. are also to be given.
(j) Where no return has been filed, now the details of BSR
Code and Sr. No. are to be given additionally in respect of tax paid equivalent
to advance tax amount.
(k) Where appeal relates to tax deductible U/s. 195 borne
by deductor, now the BSR Code, Amount, Sr. No. etc. are to be additionally
given in respect of tax deposited U/s. 195(1).
(l) Now the list of documentary evidences relied upon is
to be given. (
m) Now the list of additional documentary evidences as per
Rule 46A, if any, is to be given.
(n) Now the delay in filing of appeal, if any, is to be
specifically mentioned.
(o) In case of delay, now the grounds for condonation of
delay are to be mentioned.
(p) now the BSR Code, Date of Payment, Sr. No. and amount
are to be given in respect of appeal fees paid.
Requisities For Filing Of Appeal (New Format): Whenever new form no. 35 will be hosted on website- (a) Duly
filled in new Form No. 35. The grounds of appeal and statement of facts are to
be filled in relevant columns in form no. 35 itself. The statement of facts
should not exceed 1000 words. Each ground of appeal should not be of more than
100 words. (b) Scanned copies of order appealed against, Notice of demand and
challan for appeal fees are to be attached. These attachments should be in pdf
/ zip format. All the attachments in total should not exceed 50mb in size.
Requirement Of Digital Signatures : (a) If the return form has been furnished electronically
under the Digital Signatures, then form no. 35 will also have to be filed
electronically under Digital Signatures. (b) If the return has been furnished
electronically without Digital Signatures, then form no. 35 will have to filed
electronically through the electronic verification code. (c) Where the e filing
of form no. 35 is not mandatory, but is being e filed optionally, then it can
be filed either under Digital Signatures or through Electronic Verification
Code (as per convenience).
Facility For Saving Draft, Editing Etc. : The
Form No. 35 can be directly filled and submitted on the website
www.incometaxindiaefiling.gov.in. Alternatively it can be filled fully / partly
and the draft appeal can be saved for later filing after completion, checking,
editing etc.
Procedure For E Filing : The procedure for e filing in old form no. 35 as available
on e filing portal is (Most probably substantially same procedure with some
modifications will be there when new form no. 35 will be displayed for e
filing) :
(i) first login to user account on the website :
incometaxindiaefiling.gov.in.
(ii) secondly, go to menu e-File → Prepare and Submit Online Form (Other Than ITR)
(iii) Then in the window that appears, the PAN will be
prefilled. Then under the “Form Name” select “35”, then under the “Assessment
Year”, select the assessment year for which the appeal is to be filed.
(iv) Then instructions, Form No. 35, Verification and
attachment menu will be displayed. Then one can further proceed for e filing as
per the self explanatory procedure.
Some Aspects Regarding Filing Of Appeal In Presently
Available Format i.e., Old Form No. 35 : (a) In the instructions mentioned for e filing in old
form no. 35 presently hosted on website, several impracticable / irrelevant
requirements (applicable for paper form) have been mentioned e.g., notice of
demand is to be attached in original, memorandum of appeal and grounds of
appeal and statements of facts are to be attached in duplicate etc. (b) Details
of pending appeals for other assessment years are to be given. They may be for
more than one assessment year but in the available space details of only one
assessment year can be given. (c) No requirement for electronic verification
code or Digital Signature requirement is appearing before submission of form.
Presently, one can submit the form directly.
Conclusion : The e filing of appeals before the CIT(A) is a step forward towards Digital India.
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