The first appeal against an assessment, intimation, penalty or other appealable order lies before the Commissioner of Income Tax (Appeals) or the Joint Commissioner (Appeals), under Section 246A of the 1961 Act (Section 357 of the 2025 Act). Appeals are filed electronically and are largely heard under the faceless appeal scheme.
Income Tax, across India (faceless)
Income-tax Act, 1961
This page is for notices and orders under the Income-tax Act, 1961. If yours names the Income-tax Act, 2025, see First appeal u/s 357 (2025 Act). Not sure which Act applies? The heading of the notice names it, or call us.
Overview
The first appeal is where facts can still be fully developed. Well-framed grounds and a clear statement of facts set the base for any further appeal to the Tribunal.
When this applies
- Additions or disallowances in assessment
- Adjustments in intimation u/s 143(1)2025 Act: s. 270
- Penalty orders
- Rejection of rectification or refund
Time limit
Documents needed
- Order appealed against and demand notice
- Assessment record and replies
- Additional evidence with reasons under Rule 46A
How we handle it
- Draft the statement of facts and grounds of appeal
- File the appeal online with the appeal fee
- Apply for stay of demand
- Prepare written submissions, paper book and case laws
- Attend hearings (video conference) and follow up for the appeal order
Points to note
- Raise all grounds, including legal grounds, at the first stage
- Seek admission of additional evidence where it was not produced before the AO
What usually comes next
- Appeal before Income Tax Appellate Tribunal (ITAT)Second appeal before the Tribunal
- Stay of Income Tax Demand During AppealStay of demand while the appeal is pending
- Condonation of Delay in Filing Income Tax AppealIf the appeal is late
- Time-Limit CalculatorCheck the time limit for your case
Frequently asked questions
Can new documents be filed in appeal?
Yes, under Rule 46A, subject to showing reasons why they could not be produced earlier. The AO is given an opportunity to comment.
Is there a fee for CIT(A) appeal?
Yes. A small fee based on the assessed income is payable online before filing.
Official sources
- Income Tax e-Filing portalincometax.gov.inReply to notices under e-Proceedings and file first appeals
- Income Tax Appellate Tribunalitat.gov.inOrders, cause lists and bench information
- Income Tax Departmentincometaxindia.gov.inActs, rules, circulars and the 1961 to 2025 section utility
Received a notice or an order?
Call us to talk it through. Keep the notice and its response date handy.