It is the endeavour of the Income tax Department to digitise various functions of the Department for providing efficient taxpayer services. As another significant step in this direction, electronic filing of appeal before CIT(Appeals) is being made mandatory for persons who are required to file the return of income electronically.

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 inbuilt resulting in fewer deficient appeals. Online filing will also facilitate fixation of hearing of appeals electronically.

The existing Form 35 for filing of first appeal is being substituted by a new Form. The new format for filing of appeals is more structured, objective, systematic, and aligned with the current provisions of the Income-tax Act.

With these changes, the burden of compliance on the taxpayers in appellate proceedings will be significantly reduced.

Electronic filing of appeals mandated for e filers, replacing Form 35 and enabling document upload with inbuilt validations and e hearing scheduling. Electronic filing of first appeals before the Commissioner of Income Tax (Appeals) is mandated for taxpayers who e file returns; appeals and relied upon documents must be submitted online, the existing Form 35 is replaced by a new structured form with inbuilt validations, and the digital process will facilitate electronic fixation of hearing dates while reducing human interface, paperwork and taxpayer compliance burden.