TaxSavvy

TaxSavvy for appeal against assessment order

Unfair order? Appeal it within 30 days.

We draft grounds, file the appeal and ask for a stay on the demand.

Get it done on WhatsAppRead how CIT(A) appeals work

If you wait: Appeal is due within 30 days of the order (Form 99, old Form 35)

How we get it done

Four steps, the same for every job. You see each one ticked.

  1. Information

    PAN. Notice, all pages, with DIN

  2. Discussion

    Which additions to appeal?. Within 30 days? If late, reason for delay?

  3. Forms

    Grounds and statement of facts. Form 35 (now Form 99) filed

  4. Deliverables

    Form 35 (now Form 99) acknowledgement. Appeal order explained

See what you get, free

Real formats, made with dummy data.

Questions, answered the CA way

Facts, Provisions and law, Analysis, Conclusion.

  • How faceless assessment works: the full process from notice to order
    Facts
    Faceless Assessment was introduced to eliminate local AO corruption and standardise assessment quality. Every case is assigned randomly to an assessment unit in a different city from the taxpayer. All communication is through the income tax e-filing portal.
    Provisions and law
    IT Act, Sec 144B (now 273) | National Faceless Assessment Centre (NaFAC) | CBDT Scheme 2020
    Analysis
    The process: 1. Sec 143(2) (now Sec 270(8), Income-tax Act 2025) notice issued by NaFAC (National Faceless Assessment Centre) 2. Show Cause Notice (SCN) issued if AO proposes additions to income 3. You submit response + documents through portal 4. Draft assessment order issued, you get to see it before it's finalised 5. If you object to draft order: send objection. AO considers it. 6. Final assessment order issued under Sec 143(3) (now Sec 270(10)) 7. Demand notice (156) follows if tax is owed. No personal hearing unless specifically requested and approved. All submissions are documentary.
    Conclusion
    • Respond to every notice, no acknowledgement in faceless = deemed default
    • Submit all documents as PDF with clear indexing, AO sees hundreds of files; make yours easy to navigate
    • Number your submissions, "Submission 1 of 3" prevents confusion
    • Always include a written summary at the top of your response explaining your position in plain language
    Read the full answer
  • Objections to draft assessment order: your second chance
    Facts
    After SCN response, if AO still proposes to add income, they issue a Draft Assessment Order. This is not the final order, you get 7-10 days to object.
    Provisions and law
    IT Act, Sec 144B(6) (now 273) | CBDT Scheme 2020, Para 8
    Analysis
    Your objection to the draft order goes to a Review Unit (different from the Assessment Unit), they independently review whether the addition is justified. If review unit agrees with you, the addition is dropped. If review unit confirms, the final order is passed with the addition. This second chance is built into the faceless system precisely so that unreasonable additions by one AO can be checked by another. Use it, well-drafted objections at draft order stage have a high success rate.
    Read the full answer
  • GST Appeal: to Appellate Authority and GST Tribunal
    Facts
    GST Appeal Ladder: 1. Appellate Authority (Sec 107): First appeal against Adjudicating Authority order. File Form GST APL-01 within 3 months. Pre-deposit: 25% of disputed amount. Timeline: 1-2 years. 2. GST Appellate Tribunal (GSTAT) (Sec 112): Second appeal. File within 3 months of Appellate Authority order. Pre-deposit: 20% + what you paid below. Timeline: 3-5 years. 3.
    Provisions and law
    CGST Act 2017, Sec 107 (Appellate Authority), Sec 112 (GSTAT), Sec 117 (High Court)
    Analysis
    High Court (Sec 117): On substantial questions of law only. Note: GSTAT was notified and began operations in 2024, cases pending for years can now move. If you have old GST disputes at Appellate Authority, check if GSTAT is now accepting your matter.
    Read the full answer
  • CIT(A) appeal: Form 35 (now Form 99), grounds, and stay of demand
    Facts
    Filing CIT(A): Form 35 (now Form 99) online on IT e-filing portal. Statement of facts + grounds of appeal + supporting documents. Appeal fee: ₹250 (assessed income ≤₹1L), ₹500 (₹1L-₹2L), ₹1,000 (above ₹2L).
    Provisions and law
    IT Act, Sec 246A (now 357), 249, 250 | Form 35 (now Form 99) | CBDT Instruction 1914
    Analysis
    Grounds of appeal are the most critical document. Each ground = one legal argument for why the addition is wrong. Grounds not raised at CIT(A) cannot be raised at ITAT. Be comprehensive, include all possible defences even if some are weak. Stay of demand: Pay 20% of disputed demand as pre-deposit condition for automatic stay under CBDT Instruction 1914. If you can't pay 20%, apply for lesser-stay explaining financial hardship, CIT(A) has discretion.
    Conclusion
    • File within 30 days of assessment order (condonation of delay available but harder)
    • Pay 20% of disputed demand or apply for stay separately
    • Prepare detailed grounds of appeal, be comprehensive
    • Attach: assessment order, demand notice, ITR, all correspondence
    Read the full answer

Unfair order? Appeal it within 30 days.

A Chartered Accountant handles it. Fixed price, told before you pay.

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