Form No. 35 for CIT(A) Appeals : Filing Became More Detailed, Time-Consuming

The Income Tax Department has introduced significant changes to Form No. 35 — the online appeal form for filing cases before the Commissioner of Income Tax (Appeals) [CIT(A)] — on its e-Filing portal.

Tax practitioners and appellants are reporting that the updated form is far more detailed, technical, and time-intensive compared to its earlier version.

Key Changes in Form No. 35:

1. Mandatory Disclosure of ITR Type & Nature of Business
   Appellants must now specify the exact ITR form filed for the relevant year and confirm whether they had business or professional income.
2. Expanded Specific Disclosures
   The form now requires appellants to state whether the case involves matters such as search and seizure, survey, requisition, transfer pricing, TDS authority, Central Circle assessments, or International Taxation.
3. Detailed Grounds of Appeal (GOA) & Statement of Facts (SOF)
   Each ground of appeal must include:
   • Relevant section(s) of the Income Tax Act
   • Amount in dispute
   • Whether similar grounds were raised in earlier years
   • Status of those earlier appeals
     A minimum of 200 characters is required per field, and PDF uploads of both GOA and SOF are mandatory.
4. No Centralised Annexure Tab
   Supporting documents must be uploaded in the specific section they relate to; a single annexure upload option is no longer available.
5. Mandatory Upload of Relied-Upon Documents
   Any document referenced in the appeal must be uploaded without exception.
6. Automatic Delay Calculation
   The portal now automatically computes the number of days of delay in filing.
7. Condonation of Delay Facility
   Condonation petitions or affidavits can be uploaded directly through the form.
8. Longer Filing Time
   Users report that completing the form now takes more than twice the earlier time, with some comparing its complexity to Form No. 36 for appeals before the Income Tax Appellate Tribunal (ITAT).

Practical Tip:
Tax experts advise appellants to gather all facts, detailed grounds, and supporting evidence before starting the process, especially in cases involving delayed appeals, to avoid repeated logins and rework.

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