Appeal before the Jurisdictional Commissioner of Income Tax

Commissioner of Income Tax (Appeals) (CIT(A)) is the first level of appeal against an order passed by an Assessing Officer. Taxpayer can file appeal against the order of his Assessing Officer before the jurisdictional CIT(Appeals) within 30 days from the date of service of such order. For taxpayers who are required to e-file the income tax return, e-appeal is to be mandatorily filed through www.incometaxefiling.gov.in.

The CIT(A) decides the appeal by passing a written order, after providing a reasonable opportunity for hearing the Taxpayer, by which the orders of the Assessing officer can be confirmed, modified or annulled, which may have the effect of reduction, deletion or enhancement of the quantum of demand raised by the Assessing Officer.

During the pendency of appeal before the CIT(A), the Assessing Officer can still recover the tax demand and interest, unless the Taxpayer requests the Income Tax Authority to stay the recovery of tax by filing a separate stay application.