Form 35: Appeal to the Commissioner of Income Tax (Appeals)
Prepare the details and grounds for an appeal against an income-tax order to the CIT(A), heard through the faceless appeals system.
Law version: Up to FY 2025-26 (Income-tax Act, 1961). Checked on 26 Sep 2026.
What it is
A taxpayer aggrieved by an assessment, penalty or other appealable order can appeal to the Commissioner of Income Tax (Appeals) in Form 35 under Section 246A of the Income-tax Act, 1961. Appeals are filed online and generally handled under the faceless appeal scheme. Form 35 applies to appeals for FY 2025-26 (AY 2026-27) and earlier years, which remain under the 1961 Act; for Tax Year 2026-27 onwards the appeal form is Form 99 under the Income-tax Rules, 2026.
When it is used
- An assessment order makes additions you disagree with.
- A penalty order or an order refusing a refund.
- An intimation or order that is appealable under the Act.
What the template covers
- Assessee name, PAN, address and status
- Year and nature of the order
- Date and reference of the order
- Issuing officer
- Tax in dispute and tax paid
- Grounds of appeal and relief sought
Details you will need
The generator asks for the following. Fields marked with an asterisk in the form are required; the rest can be left blank and filled in later in Word.
Appeal
Date of Filing Appeal; Grounds of Appeal (number each ground); Relief Sought
Assessee
Assessee Name; PAN; Address; Status
Order
Year of the order (FY / AY); Nature of Order Appealed Against; Date of Order being Appealed; Order Number / Reference; Assessing Officer / TDS Officer (Issuing)
Financial
Demand / Tax in dispute (₹); Tax Paid before filing Appeal (₹)
Stamp duty, registration and filing
The appeal must be filed within 30 days of receiving the order or notice of demand; a delay can be condoned for sufficient cause. A fee is payable based on the assessed income. Where the tax on returned income is unpaid, the appeal may not be admitted. Grounds should be specific and numbered. Check the current rules and forms on incometax.gov.in.
Form 35 applies to appeals for FY 2025-26 (AY 2026-27) and earlier years, which remain under the Income-tax Act, 1961. For Tax Year 2026-27 onwards the appeal form is Form 99 under the Income-tax Rules, 2026.
Generate the Form 35 — Appeal to CIT(A) / NFAC
Fill in the form and download the draft as a Word file. It is a general template, not legal or professional advice; have it reviewed for your facts before you sign or rely on it.
Need this checked against your facts, or the registration or filing that follows (e.g. TDS returns, ITR)? Contact SKAG and Associates
Related documents
Frequently asked questions
What is the time limit for filing Form 35?
30 days from the date of service of the order or notice of demand.
Can I add new grounds later?
Additional grounds can be raised with a request, and the CIT(A) may admit them if they are bona fide.
Is a personal hearing available in faceless appeals?
A hearing by video conference may be requested, subject to the scheme.
This page gives general information for reference only. Laws, stamp duty rates and filing requirements change and differ between States, so confirm the current position for your case. Related: all document templates · free tax calculators · compliance calendar and guides.