Written Submission Before CIT(A) — Template
Ready-to-use draft reply template for detailed written submission for CIT(A) hearing under the Income Tax Act. Includes format, legal references, and compliance notes. Illustrative only — customize based on your specific case facts and professional advice.
Response Deadline: As specified in the notice (typically 15-30 days)
Filing: E-filing portal (incometax.gov.in) → Pending Actions → Response to Notices
When Do You Receive This Notice?
detailed written submission for CIT(A) hearing is issued by the Assessing Officer / CPC when Section 250 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
IN THE MATTER OF: [Name] vs ITO/DCIT/ACIT — PAN: [PAN] — AY [Year]
WRITTEN SUBMISSION
1. Brief Facts: [Chronological narrative]
2. Issues for Determination: [List each ground of appeal]
3. Arguments on Each Issue:
Issue 1: [Legal argument + supporting case law]. Reliance placed on: [Case Name] (Court/Tribunal Year) — held that [relevant ratio].
Issue 2: [Similarly]
4. Prayer: For the above reasons, the appellant prays that the appeal be allowed and the additions/disallowances be deleted.
Key Compliance Notes
Tips: (a) Written submission supplements oral hearing — submit before hearing date. (b) Be concise but thorough — cover facts, law, and case laws. (c) Provide case law copies as separate annexure. (d) Number pages and paragraphs for easy reference. (e) Upload on e-filing portal under appeal response.
Documents to Attach
| # | Document | Purpose |
|---|---|---|
| 1 | Copy of the notice received | Reference |
| 2 | Copy of ITR filed for the relevant AY | Proof of filing |
| 3 | Computation of income with supporting schedules | Substantiation |
| 4 | All documentary evidence supporting your position | Evidence |
| 5 | Bank statements, Form 26AS, AIS for the relevant period | Verification |