Time Limit, Form, Fees & Timelines for Filing an Appeal for Assessment Year 2022-33 & 2023-24

Table of Contents

1. Appeal to Commissioner (Appeals)

Time limit:

Within 30 days of the assessment order or appealable order served upon the assessee

Form No.:

Form 35 for Income-tax & Form No. E for Wealth-tax

Fee:

The memorandum of appeal shall be accompanied by a fee as under:

(a) Where assessed income is upto Rs. 1,00,000

Rs. 250

(b) Where assessed income exceeds Rs. 1,00,000 but does not exceed Rs. 2,00,000

Rs. 500

Rs. 1,000

(d) Matter which does not have nexus with the returned income

Rs. 250

(e) Appeals under other direct taxes

Rs. 250

Time limit for filing appeal:

Within 60 days of the appealable order served upon the assessee/CIT

For filing Memorandum of Cross objection:

Within 30 days of the receipt of the intimation that the appeal has been filed

Form No. For filing appeal:

Form 36 for Income-tax & Form No. F for Wealth-tax

Form No. For filing Memorandum of Cross objection:

Form 36A for Income-tax & Form No. G for Wealth-tax

Fee for filing appeals:

(a) where the total income of the assessee as computed appeals by the Assessing Officer is one lakh or less

Rs. 500

(b) where the total income of the assessee as computed by the Assessing Officer is more than one lakh but does not exceed Rs. 2,00,000

Rs. 1,500

1% of the assessed income (subject to a maximum of Rs. 10,000)

(d) Where the subject matter of the appeal relates to any matter other than specified in clauses (a), (b) and (c) above

500

(e) Appeals under other direct taxes

1,000

(f) Miscellaneous applications u/s 254(2)

(g) Stay petitions

500

Time limit:

120 days from the day on which the order appealed against is received by the assessee or CIT.

Fee:

As per the provisions of Code of Civil Procedure, 1908

SI.No.	Stages	No. of days	Total Time
1	Receipt of ITAT order in the office of CIT	0 day	0 day
2	Entry in relevant register in the office of CIT & linking with old appeal folder of the case from where appeal to ITAT was authorised	1 day	1 day
3	Sending the order to Assessing Officer for necessary action along with a copy to Range head	2 days	3 days
4	Submission of scrutiny report in prescribed proforma by Assessing Officer to Range head after giving appeal effect*.	30 days	33 days
5	Submission of scrutiny Report by Range head to CIT	15 days	48 days
6	Decision making by the CIT including consultation with the Standing counsel, if needed & submission to CCIT	20 days	68 days
7	Decision of the CCIT on recommendations of CIT	7 days	75 days
8	Sending appeal folder to the standing counsel for drafting appeal memo by CIT	2 days	77 days
9	Drafting of Appeal memorandum by the counsel	20 days	97 days
10	Obtaining Appeal Memorandum from Counsel, Vetting, preparation of sets with annexures in the o/o CIT and sending to the standing counsel for filing	l5days	112 days
11	Actual filing in the HC registry	3 days	115 days
12	Intimation of Diary/ Lodging No to the 0/0 CIT/ CIT(J) / HC cell	3 days	118 days