CIT(A) Appeal in Kolhapur

Local jurisdiction

Registrar (RoC)

RoC Pune — PMT Building, Deccan Gymkhana, Pune – 411004

Jurisdictional HC

Bombay High Court

GSTIN prefix

27 (Maharashtra)

Professional Tax

Maharashtra levies Professional Tax (max ₹2,500/year). Companies with employees must register within 30 days.

Business hubs

Shiroli MIDC, Gokul Shirgaon MIDC, Kagal-Hatkanangale Five Star MIDC

Kolhapur is a western Maharashtra hub for foundry, textiles (jaggery & silver too), and the famous Kolhapuri chappal, with strong MIDC industrial clusters.

Also in: Sangli Pune

An appeal before the CIT(A) is the first appeal against an income-tax assessment, penalty or other appealable order under Section 246A of the Income-tax Act, 1961. It is filed in Form 35 before the Commissioner of Income-tax (Appeals) — or the JCIT(A) for certain smaller cases — within 30 days of receiving the order or notice of demand (Section 249). The appeal carries your grounds of appeal and a statement of facts, hearings are now faceless, and the tax on returned income (admitted tax) plus the prescribed appeal fee must be paid before it is admitted. The next level of appeal is the ITAT.

30 days

Appeal time limitThe appeal must reach the CIT(A) within 30 days of the order or notice of demand (Section 249). A delay needs a condonation petition with a valid reason — act early so grounds are drafted and admitted tax is paid in time.

Understand It

What Is CIT(A) Appeal?

A quick, plain-language explanation before the details.

In simple terms

An appeal before the CIT(A) is the first stage of challenging an assessment, penalty or other appealable order. You file Form 35 with your grounds of appeal and statement of facts, and the Commissioner (Appeals) decides whether the order should stand, be reduced or be cancelled.

Legally

Under Section 246A of the Income-tax Act, 1961, a taxpayer aggrieved by a listed order may appeal to the Commissioner of Income-tax (Appeals). The appeal is filed in Form 35 within 30 days (Section 249) and disposed of under Section 250, now largely through the faceless appeal scheme.

Governing authority

The appeal is heard by the Commissioner of Income-tax (Appeals), or the JCIT(A) for certain smaller cases, under the faceless appeal scheme. Form 35 is filed on the income-tax e-filing portal.

Validity

The appeal remains live until the CIT(A) passes an order. If the outcome is adverse, a further appeal lies to the ITAT, and thereafter to the High Court and Supreme Court on questions of law.

Service Intelligence

Quick Facts

Professional Fee

Custom quote

Form

Form 35

Governing Law

Sec 246A/249/250

Time Limit

30 days

Mode

Faceless / Online

Authority

CIT(A) / JCIT(A)

Drafted By

CA panel

Next Level

ITAT

Legal & Regulatory Framework

Act

Income-tax Act, 1961

Sections

246A, 249, 250

Form

Form 35

Authority

CIT(A) / JCIT(A)

Portal

incometax.gov.in

Last Reviewed

17 Aug 2026

Before You Start

Is This Service Right for You?

Ideal for

Taxpayers hit with additions or disallowances in a Section 143(3) scrutiny order
Anyone facing a penalty order (under-reporting, non-filing or other defaults)
Salaried individuals and professionals with a disputed demand
Firms, LLPs and companies contesting corporate tax, TDS or transfer-related additions
NRIs and non-residents disputing residency, treaty relief or TDS on Indian income
Anyone who received a notice of demand and believes the assessed tax is wrong

You may need this if

You disagree with an assessment, penalty or other appealable order
You received a notice of demand you believe is incorrect
Your scrutiny (143(3)) or best-judgment (144) order added income you dispute
A penalty under Section 270A or similar has been levied on you
You are within (or near) the 30-day window to appeal
You need a stay of demand while the appeal is pending

Not sure if you need this?

Talk to an Expert →

Why It Matters

Why Filing an Appeal Before the CIT(A) Matters

A timely, well-drafted appeal is your remedy against an unfair order. Here is why it matters.

01

Stop an Unfair Demand

Challenge additions, disallowances or penalties you believe are wrong before the order becomes final and recoverable.
02

Protect the 30-Day Right

The appeal must reach the CIT(A) within 30 days of the order. Miss it and you need a condonation of delay with a valid reason.
03

Strong Grounds Win

Well-drafted grounds of appeal and a statement of facts backed by evidence decide the outcome. We build them properly.
04

Faceless, End-to-End

Proceedings are faceless and online. We file Form 35 and handle every hearing submission and written reply for you.
05

Correct Fee & Admitted Tax

We compute the appeal fee by assessed income and ensure the admitted tax is paid so your appeal is admitted.
06

Path to ITAT & Beyond

If the CIT(A) rules against you, we advise on further appeal to the ITAT, and beyond that the High Court and Supreme Court.

Transparent

Simple, Transparent Pricing

Custom quote for your case

Fees depend on your business type and scope. Get a clear, itemised quote upfront — no hidden professional charges, government fee billed at actuals.

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Eligibility

Who Can Apply?

Scrutiny assessment cases — 143(3) additions

Penalty orders (270A / other defaults)

Salaried individuals & professionals

Firms, LLPs & companies

NRIs & non-residents

Anyone with a disputed notice of demand

Eligibility checklist

An appealable order under Section 246A (assessment, penalty or similar)
The order or notice of demand received, with its date noted for the 30-day limit
Tax on returned income (admitted tax) paid, or arranged, before admission
The prescribed appeal fee, computed on the assessed total income
Grounds of appeal and a statement of facts to attach to Form 35
A condonation petition where the 30-day window has already passed

End-to-End

Everything You Need. One Professional Team.

01

Order Review

We read the assessment/penalty order and notice of demand and check the 30-day limit.

02

Grounds Identification

Identify the winnable legal and factual grounds against the order.

03

Drafting

Draft precise grounds of appeal and a statement of facts for Form 35.

04

Fee & Admitted Tax

Compute the appeal fee on assessed income and check the admitted tax is paid.

05

Form 35 E-Filing

File Form 35 on the income-tax portal and obtain the acknowledgement.

06

Condonation of Delay

Prepare a condonation petition with a valid reason where the appeal is late.

07

Faceless Representation

Respond to CIT(A) notices with written submissions, paper-book and case law.

08

Escalation Guidance

Advise on a further appeal to the ITAT if the outcome is adverse.

No Ambiguity

What You’ll Receive

Order review & winnable-grounds assessment

CA-drafted grounds of appeal

Statement of facts

Appeal fee computation & admitted-tax check

Form 35 e-filed with acknowledgement

Condonation petition where delay applies

Faceless hearing submissions & written replies

Guidance on further appeal to ITAT

Checklist

What Documents Are Required to File a CIT(A) Appeal?

Requirements are grouped by the order under appeal, your own records and the supporting evidence. Keep clear scans (PDF/JPG) ready — everything is collected securely online.

Choose a document group

The Order & Demand

What is being appealed

4 documents

Assessment / penalty order being appealed
Notice of demand (Section 156)
Date of receipt of the order / demand
Any earlier show-cause notices in the case

The 30-day clock runs from receipt

The 30-day limit under Section 249 runs from the date you receive the order or notice of demand. Note this date carefully — it decides whether a condonation petition is needed.

Admitted tax before admission

The tax due on your returned income (the admitted tax) must be paid before the appeal can be admitted by the CIT(A). The prescribed appeal fee is also payable.

Additional evidence is restricted

Fresh evidence not filed before the officer can only be admitted under Rule 46A in specific circumstances. We assess whether your documents qualify and plead it correctly.

Grounds & statement of facts are central

Grounds of appeal and the statement of facts attached to Form 35 decide how the CIT(A) reads your case, so they must be drafted precisely and backed by evidence.

Don’t have all the documents?

We’ll identify what your case needs →

Step by Step

How Filing a CIT(A) Appeal Works (Step by Step)

Appeals before the CIT(A) are faceless and filed online in Form 35, with status updates throughout.

01

Order Review

We read the assessment/penalty order and notice of demand and check the 30-day limit.

02

Records & Evidence

Collect the return, computation, submissions already made and supporting evidence.

03

Draft Grounds

CA drafts grounds of appeal and statement of facts; appeal fee and admitted tax computed.

04

File Form 35

Form 35 e-filed on the portal after admitted tax is paid; acknowledgement received.

05

Faceless Hearing

We respond to CIT(A) notices with written submissions until the appeal is decided.

06

Order & Next Steps

The CIT(A) passes the order; if adverse, we advise on a further appeal to the ITAT.

How Long It Takes

What Happens — Step by Step

Stage	Expected Time
Order received — assessment/penalty order or notice of demand served	Day 0 (trigger)
File Form 35 — pay admitted tax & appeal fee, e-file with grounds & SOF	Within 30 days
Faceless hearing — CIT(A)/JCIT(A) notices, written submissions filed, appeal order	As scheduled

Filing the appeal does not automatically stay recovery. Where needed, we also file a separate stay-of-demand application with the assessing officer — typically paying 20% of the disputed demand while the appeal is pending. If you are late, a condonation petition with a valid reason must be filed and accepted.

Compliance Calendar

Key Dates — At a Glance

Frequency	What Is Due
On Admission	Watch for CIT(A)/JCIT(A) notices on the portal · Keep the paper-book and evidence ready · Track that admitted tax and fee are recorded
While Pending	File a stay-of-demand application if recovery is pressed · Respond to each faceless notice within its deadline · File additional evidence under Rule 46A where allowed
On the Order	Read the CIT(A) order carefully for each ground · Assess whether a further appeal to ITAT is worthwhile · Note the fresh limitation for the next appeal
Escalation	Prepare a second appeal before the ITAT if adverse · Then High Court and Supreme Court on questions of law · Keep records for the full assessment period

Dates are indicative and may change with government notifications. Our team tracks every deadline so you never miss a filing.

Why Outsource

Doing It Yourself vs TaxClue

Doing It Yourself

Read the order and pin down the 30-day limit yourself
Identify which grounds are actually winnable
Draft grounds of appeal and a statement of facts that hold up
Compute the appeal fee on assessed income correctly
Ensure the admitted tax is paid before admission
File Form 35 on the portal and respond to faceless notices
Risk a time-barred, vague or unadmitted appeal

With TaxClue

CA reviews the order and tracks the 30-day limit
Winnable grounds identified and drafted precisely
Statement of facts prepared to support your case
Appeal fee and admitted tax computed correctly
Form 35 e-filed with acknowledgement
Faceless notices answered with written submissions
Clear roadmap to ITAT if the outcome is adverse

Skip the guesswork.

Let an expert handle it →

Avoid Delays

Common Mistakes That Delay Your Application

Missing the 30-day limit and letting the order become final

Filing vague grounds that are easily rejected on merits

Not paying the admitted tax, so the appeal is never admitted

Computing the appeal fee wrong on assessed income

Filing additional evidence without pleading Rule 46A

Missing faceless hearing notices with no reply on record

Leaving the demand outstanding while interest under 220(2) accrues

No stay-of-demand application while the appeal is pending

TaxClue reviews your documents before filing to reduce avoidable errors.

Stay Compliant

What to Keep in Mind After Filing the Appeal

On Admission

Watch for CIT(A)/JCIT(A) notices on the portal
Keep the paper-book and evidence ready
Track that admitted tax and fee are recorded

While Pending

File a stay-of-demand application if recovery is pressed
Respond to each faceless notice within its deadline
File additional evidence under Rule 46A where allowed

On the Order

Read the CIT(A) order carefully for each ground
Assess whether a further appeal to ITAT is worthwhile
Note the fresh limitation for the next appeal

Escalation

Prepare a second appeal before the ITAT if adverse
Then High Court and Supreme Court on questions of law
Keep records for the full assessment period

Risk Assessment

Penalties & Consequences

What is at stake if you do not comply

Missing the 30-day window under Section 249 makes the order final unless delay is condoned
Not paying the admitted tax on returned income means the appeal is never admitted
No stay-of-demand application leaves recovery active while interest under 220(2) accrues
Fresh evidence not pleaded under Rule 46A can be refused admission
Vague grounds of appeal are easily rejected on merits

Latest Updates

Regulatory Updates 2025–26

2025: Faceless assessment (Section 144B) and faceless appeals continue, with most notices and replies handled through the e-filing portal.
2025: The Income-tax Act, 2025 replaces the 1961 Act from 1 April 2026 (AY 2026-27), re-numbering many sections while keeping the assessment and appeal framework.

The Difference

Why Businesses Choose TaxClue

01

CA / CS Team

Qualified Chartered Accountants and Company Secretaries with deep litigation experience draft and argue your appeal.

02

End-to-End

From order review to the faceless hearing — fully managed, with minimal effort from you.

03

Fast Turnaround

Committed timelines with proactive status updates so the 30-day limit is never missed.

04

100% Online

Everything over WhatsApp / email — no office visits, matching the faceless process.

05

Transparent Fees

A clear, custom quote confirmed upfront — ₹0 hidden professional charges.

06

Escalation Support

A clear roadmap and support for a further appeal to the ITAT if needed.

Data Care

Your Documents Deserve Professional Care

Documents handled by professionals under confidentiality
Access limited to the team working on your appeal
Communication over secure digital channels
Documents retained only as long as needed for the appeal

Answers

Frequently Asked Questions

What is an appeal before the CIT(A)?

It is the first appeal against an assessment, penalty or other appealable order under Section 246A of the Income-tax Act. It is filed in Form 35 before the Commissioner of Income-tax (Appeals), or the JCIT(A) for certain smaller cases, and carries your grounds of appeal and a statement of facts.

What is the time limit to file the appeal?

Under Section 249, the appeal must be filed within 30 days of receiving the order or the notice of demand. If you are late, you must file a petition for condonation of delay explaining a valid reason, which the CIT(A) may accept.

Which form is used and how is it filed?

The appeal is filed in Form 35, electronically on the income-tax e-filing portal. Appeals before the CIT(A) are now heard under the faceless appeal scheme, so hearings and submissions are handled online without personal appearance in most cases.

Do I have to pay any tax before filing the appeal?

Yes. The tax due on your returned income (the admitted tax) must be paid before the appeal can be admitted by the CIT(A). A prescribed appeal fee, based on the assessed income, is also payable.

How much is the appeal fee?

The appeal fee is prescribed on a slab basis linked to your assessed total income — a small fixed fee, higher for larger assessed incomes. TaxClue computes the exact fee for your case before filing so there are no surprises.

What are grounds of appeal and statement of facts?

Grounds of appeal are the specific legal and factual objections to the order, while the statement of facts sets out the background and your case. Both are attached to Form 35 and are central to how the CIT(A) decides the appeal, so they must be drafted precisely.

Does filing an appeal stop recovery of the demand?

Filing the appeal does not automatically stay recovery. Where required, a separate stay-of-demand application is filed with the assessing officer — typically paying 20% of the disputed demand — so that recovery is held while the appeal is pending. TaxClue helps with this.

Can I file additional evidence during the appeal?

Fresh evidence that was not filed before the assessing officer can only be admitted by the CIT(A) under Rule 46A, in specific circumstances such as where the officer refused to admit it or you were prevented by sufficient cause. We assess whether your documents qualify and plead Rule 46A correctly.

What if I miss the 30-day deadline?

You can still file the appeal along with a condonation-of-delay petition explaining a valid reason for the delay. The CIT(A) may condone the delay and admit the appeal, or reject it — so it is best to file within the 30 days wherever possible.

What can I do if the CIT(A) decides against me?

If you are unsatisfied with the CIT(A) order, you can file a second appeal before the Income Tax Appellate Tribunal (ITAT), and thereafter approach the High Court and the Supreme Court on questions of law.

Who hears the appeal — CIT(A) or JCIT(A)?

Most first appeals are heard by the Commissioner of Income-tax (Appeals). Certain smaller cases are routed to the Joint/Additional CIT(Appeals) — the JCIT(A) — to speed up disposal. Both operate under the faceless appeal framework.

Can NRIs and non-residents file a CIT(A) appeal?

Yes. Non-residents can appeal orders disputing residency, treaty relief or TDS on Indian income. Because the process is faceless and online, the appeal can be filed and argued remotely with the passport, stay records and other evidence supporting the grounds.

How do I file an appeal to the CIT(A) step by step?

First note the date you received the order to fix the 30-day limit under Section 249, pay the tax on your returned income and the prescribed appeal fee, then draft the grounds of appeal and statement of facts and e-file Form 35 on the income-tax portal with the order and challans attached. After admission, you respond to each faceless notice with written submissions until the CIT(A) passes an order under Section 250.

What is the time limit and process to appeal from the CIT(A) to the ITAT?

If the CIT(A) order is adverse, a second appeal to the Income Tax Appellate Tribunal is filed in Form 36 within 60 days of receiving that order under Section 253. The ITAT is the final fact-finding forum, and beyond it an appeal lies to the High Court and Supreme Court only on a substantial question of law.

What is a condonation of delay and when do I need it?

If Form 35 is filed after the 30-day window under Section 249, you must attach a petition for condonation of delay explaining a sufficient and genuine reason — such as illness, late receipt of the order or professional lapse. The CIT(A) may condone the delay and admit the appeal, so it is safest to file within 30 days wherever possible.

Can I appeal a penalty order under Section 270A to the CIT(A)?

Yes. A penalty order — including under Section 270A for under-reporting or mis-reporting — is an appealable order under Section 246A and can be challenged in Form 35 within 30 days. Where eligible, immunity from penalty under Section 270AA can also be pursued before or alongside the appeal.

Is the admitted tax the same as the disputed demand?

No. The admitted tax is the tax due on the income you returned, and it must be paid before the appeal can be admitted under Section 249(4). The disputed demand is the additional tax arising from the order under appeal — that portion is what a stay-of-demand application (typically on paying 20%) seeks to hold while the appeal is pending.

How long does a faceless CIT(A) appeal take to be decided?

There is no rigid outer time limit that binds the taxpayer, so the timeline varies with the complexity of the case and the notices issued during the appeal. We respond to each faceless notice within its deadline, keep the paper book and grounds current, and follow up so the appeal moves toward disposal under Section 250.

Verify Everything

Official Sources & Legal References

Every regulatory detail on this page — sections, forms, time limits and the appeal hierarchy — is drawn from primary law and official government sources. Verify them directly:

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