Form 35 of the Income Tax Act

Assessees or deductors who have been granted permission by an assessing officer may obtain Form 35. A properly completed Form 35 can be sent to the Commissioner of Income Tax in order to file an appeal. The assessees file a completed Form 35 in opposition to any orders issued by the assessing officer. You can file this form offline as well as online.

If you must file a Memorandum of Appeal with Form 35, you must provide a statement of facts and an explanation of your appeal's grounds.You can also attach a copy of the order appealed against the notice of demand.

1. Error correction

 Your income was miscalculated.

 Denied legitimate deductions

 Inaccurate penalties were added.

 Ignored the materials that were submitted.

2. Tax Liability Reduction

 Reduced amount of tax due

 Penalty reduction or cancellation

 Removal of interest fees

3. safeguarding legal rights

 The ability to contest illegal evaluations

 The right to due process

4. Funding Arrangement Time

 Gives more time

 Enables organised payment scheduling

 Improves cash flow management

The taxpayer must file an application using Form 35 in order to contest an income tax assessment. The Commissioner of Income-tax sets a time and location for the appeal hearing upon receipt of Form 35. A notice will be sent to both the Assessing Officer and the taxpayer announcing the designated day and location. The Assessing Officer and the taxpayer may appear in person or through a representative during the appeal.

The appeal is heard by the Commissioner of Income Tax , who may occasionally postpone it if necessary. The officer also conducts enquiries related to the appeal and instructs the Assessing Officer to carry out additional research and submit the findings. Taxpayers should be aware that they must exhaust all available legal remedies by appealing to the commissioner with the appropriate jurisdiction before submitting a petition to a court about income tax disputes.

Step 1: Visit the official Income Tax e-filing portal and log in using your user ID and password.

Step 2: A new page will open. Select the'File Income Tax Forms' Option. Then enter Form 35 in the search bar and click on the option that comes up. Select the Assessment Year and Continue.

Step 3: When Form 35 page will open. On this page, fill in all the important details and click the 'Preview' button. Then check all the details and click 'Proceed to E-Verify'.

Step 4: A dialogue box for a confirm to proceed with e-verify will appear on the screen. Click ‘Yes’ here. After successful verification, a success message will be displayed on the screen along with the Transaction ID and Acknowledgement Number. Note these numbers for future reference.

Note:You will also receive an email confirmation and SMS confirmation on your mobile number registered with the e-filing portal upon successful submission. If not, check again the e-filing portal to conform.

1. Form 35
2. The assessment order in hard copy
3. The initial demand notice
4. A copy of the income tax payment challan related to the pertinent assessment.

The following should be confirmed and signed on the appeal form:

1. The taxpayer or, in the event that a single taxpayer files an appeal, a representative
2. In the event that a corporation files an appeal, the managing director or other directors
3. The corporation's representative in the event that a foreign company files an appeal
4. In the event that an LLP files an appeal, the Designated Partner or other partners
5. The Principal Officer, in the event that a local authority files an appeal
6. If a political party makes an appeal, the party's chief executive officer
7. In the event that an association files an appeal, the group's principal officer or any member

If you disagree with an order issued by the Assessing Officer about additions, exemptions, benefits of losses, or reductions of benefits, you can appeal it in a straightforward manner.You can proceed with completing Form 35. Before completing and submitting the form, you must pay the fees.

It is respectfully argued that the assessment/order issued by the Assessing Officer is in error, both legally and factually, in light of the aforementioned circumstances, the grounds of appeal, the supporting documentation, and the relevant provisions of the Income Tax Act. The additions and disallowances made lack a proper foundation and are not justified.

 The appellant has given accurate and comprehensive information and complied with all legal requirements. Thus, it is respectfully requested that the contested ruling be overturned and that the requested relief be fully provided.