Appeal Memo to CIT(A) — Complete Drafting Guide

Appeal Memo to CIT(A) — Complete Drafting Guide

Ready-to-use draft reply template for appeal to Commissioner of Income Tax (Appeals) under the Income Tax Act. Includes format, legal references, and compliance notes. Illustrative only — customize based on your specific case facts and professional advice.

When Do You Receive This Notice?

appeal to Commissioner of Income Tax (Appeals) is issued by the Assessing Officer / CPC when Section 246A provisions are triggered. You must respond within the time specified in the notice — failure to respond can result in best judgment assessment, penalty, and prosecution.

Draft Reply

FORM 35 — APPEAL MEMO

Before the Commissioner of Income Tax (Appeals) / JCIT(A)

Appellant: [Name] | PAN: [PAN] | Address: [Address]

Assessment Year: [AY]

Order Appealed Against: Order under Section [143(3)/147/271(1)(c)/etc.] dated [Date] passed by [AO designation]

Tax Effect: Rs. [Amount]

GROUNDS OF APPEAL:

1. The learned AO erred in law and on facts in [specific ground — e.g., disallowing deduction under Section 80C of Rs. X].

2. The addition of Rs. [Amount] under Section [Section] is without basis as [reason — documents submitted, legal position, case law].

3. The penalty under Section 270A is unjustified as [under-reporting was not established / bona fide claim / full disclosure made].

PRAYER: The appellant prays that the additions/disallowances be deleted and the assessment be modified accordingly.

Key Compliance Notes

Tips: (a) Be specific in grounds — do not use vague language. (b) Each ground should address one issue. (c) Statement of facts: chronological narrative. (d) Cite relevant case laws for each ground. (e) Attach: assessment order, computation, evidence, case law copies. (f) File online within 30 days.

Documents to Attach