The new form is applicable for the CIT (Appeal) fora and those taxpayers who file e-returns will be eligible to use this new facility.
In yet another step aimed at reducing interface between taxman and the taxpayer, CBDT has notified a new form for e-filing the first appeal before a designated department officer.
The existing two-page document used for this procedure, called 'Form No. 35', has been re-formatted by the department so that it can be electronically uploaded on the e-filing portal of the department. It can be validated by using the online verification or by the digital signature mode in a similar way as in the case of filing electronic Income Tax Returns (ITRs).
In the new e-form, an applicant or taxpayer seeking appeal against an Assessing Officer's order has been given an avenue to append 'Statement of Facts" in 1,000 words as also furnish the grounds of appeal in another 100 words.
The new form can also be appended with documentary evidence by an assessee. The IT department has four stages of appeal mechanism for an assessee to put forth his grievance beginning with the Commissioner of IT (Appeals), the Income Tax Appellate Tribunal (ITAT), the High Court and finally the Supreme Court.
The new form is applicable for the CIT (Appeal) fora and those taxpayers who file e-returns will be eligible to use this new facility. The systems wing of the department will soon roll out detailed procedures for taxpayers to begin using this facility, a senior official said on Wednesday.
"Electronic filing of appeal along with the documents relied upon before CIT (Appeals) will remove human interface, reduce paperwork and decrease the transaction cost for the taxpayer. It would ensure consistent and error-free service as validations will be in-built resulting in fewer deficient appeals. Online filing will also facilitate fixation of hearing of appeals electronically.
"The new format for filing of appeals is more structured, objective, systematic and aligned with the current provisions of the Income Tax Act," the Central Board of Direct Taxes had earlier said. With these changes, it had said, the "burden of compliance on the taxpayers in appellate proceedings will be significantly reduced."
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