Appeal to CIT(A) or ITAT

Appeal to Commissioner (Appeals) - Any assessee or e-commerce operator aggrieved by an order passed by the Assessing Officer imposing penalty may file an appeal to CIT (Appeals). Such appeal shall be governed by the provisions of Income-tax Act. Appeal should be filed to CIT (Appeal) within a period of 30 days from the date of receipt of the order of the Assessing Officer.

Appeal shall be filed in Form No. 3 in any of the following manner:

1. Electronically under digital signature; or
2. Electronically through electronic verification code

Any other document which is required to be furnished along with Form No. 3 shall also be furnished in same manner in which Form No. 3 is furnished. Appeal to CIT (Appeals) shall be accompanied with a fee of Rs. 1,000. Form No. 3 shall be verified by the person who is authorised to verify the statement of Equalisation levy.

Appeal to ITAT - Any assessee or e-commerce operator aggrieved by the order of CIT (Appeals) can file an appeal to the Appellate Tribunal. Similarly if Commissioner of Income tax objects to the order passed by the CIT (Appeals), he may direct Assessing Officer to file an appeal to Appellate tribunal. Such appeal shall also be governed by the provisions of Income-tax Act.

The appeal is required to be filed within a period of two months from the end of the month in which the order sought to be appealed against is received by the assessee or e-commerce operator or the Commissioner of Income-tax, as the case may be. Appeal to Appellate Tribunal shall be filed in Form No. 4. In case appeal is filed by the assessee, the form of appeal, grounds of appeal and the verification form is required to be signed by the person specified inForm No. 4. Appeal to appellate tribunal shall be accompanied with a fee of Rs. 1,000.​