An assessment order, penalty order or demand notice from the Income Tax Department is not always the final word. If you believe an order is wrong on the facts or on the law, you can challenge it through a series of appeals. Appealfiling.in prepares and argues Income Tax appeals for businesses and individuals in Gurugram, Delhi NCR and across India.

The Income Tax Appeal Process

  1. Commissioner (Appeals). The first appeal is filed with the Commissioner (Appeals) against an assessment, penalty or other appealable order. The time limit is short, generally 30 days from the date the order or demand notice is served on you.
  2. Income Tax Appellate Tribunal (ITAT). Either the taxpayer or the department can file a second appeal against the Commissioner (Appeals) order, generally within 60 days. The Tribunal is the last authority that examines the facts of the case.
  3. High Court. A further appeal to the High Court is limited to a substantial question of law.
  4. Supreme Court. In matters of importance, the Supreme Court can be approached against the High Court's decision.

The exact time limits, forms and fees depend on the law that applies to your assessment year, so we check the current provisions before we file. If a deadline has been missed, an appeal may still be admitted when there is sufficient cause for the delay, so do not wait to speak to us.

How We Help

  • Review the order and identify the strongest grounds of appeal
  • Draft the grounds of appeal and the statement of facts
  • Apply for a stay of demand while the appeal is pending
  • Apply for condonation of delay where an appeal is late
  • Prepare written submissions and appear at the hearing
  • Follow up until the department gives effect to the appellate order

Documents We Usually Ask For

  • The order or notice of demand you want to challenge
  • The return of income, computation and financial statements
  • All notices received and the replies you filed
  • Proof of any tax already paid
  • Books, invoices and other evidence supporting your claim

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Frequently Asked Questions

What is the time limit to file an income tax appeal?

Time limits are strict. Generally, an appeal to the Commissioner (Appeals) must be filed within 30 days of the order or demand notice, and an appeal to the Tribunal within 60 days of the Commissioner (Appeals) order. A late appeal may be admitted if you can show sufficient cause, so please contact us as early as possible.

Do I have to pay the tax demand while my appeal is pending?

The demand does not stop automatically. You can ask for a stay of demand from the Assessing Officer or the appellate authority, and a part payment is often required. We advise on the best approach for your case.

Can I appeal to the High Court on the facts of my case?

No. An appeal to the High Court is limited to a substantial question of law. The facts are decided by the Commissioner (Appeals) and the Tribunal, so it is important to present them fully at those stages.

This page is general information and not legal advice. Time limits, forms and fees change, and the law that applies depends on your facts and the year involved. Please contact us so we can check the current position for your case.