CIN: U69202AP2025PTC121565 GSTIN: 37AALCV4848D1ZZ info@kiranadvisory.com +91 9989249031
Appeals & Representation

Income Tax Appeals & Notice Representation

Assessment orders, reassessment notices and penalty proceedings — answered properly, within the window, with the record built for the appeal that may follow.

We reply within 15 minutes during Mon–Sat, 10am–7pm.

Who this is for

Anyone served with an assessment order, reassessment notice under Section 148, or penalty proceedings they wish to contest.

Thresholds and limits that apply

First appeal — CIT(Appeals)Form 35, within 30 days of receiving the order
Second appeal — ITATForm 36, within 60 days
Reassessment noticeSection 148, with time limits varying by the amount of escaped income
Appeal fee₹250 to ₹1,000 depending on assessed income

What we will need from you

  • The assessment or penalty order, with date of service
  • Statement of facts and grounds of appeal
  • Return of income and computation for the relevant year
  • All submissions made during assessment
  • Supporting evidence for each contested addition

How the process runs

  1. Read the order against the record

    Most additions survive or fall on what was actually put before the assessing officer. We check what was filed before deciding the strategy.

  2. Limitation check

    30 days from service for a CIT(A) appeal. Delay can be condoned, but you must show sufficient cause and it is not guaranteed.

  3. Form 35 with grounds and statement of facts

    Grounds drafted specifically — general grounds are routinely dismissed as vague.

  4. Faceless appeal submissions

    Most first appeals are now faceless, so the written submission carries almost all the weight. There is often no hearing at which to repair a weak filing.

  5. Personal hearing where granted

    Requested where the issue genuinely needs oral explanation.

  6. Order and onward options

    If the outcome is adverse, the ITAT is the next forum on questions of fact and law.

How long it takes

Filing within the 30-day window. CIT(A) disposal commonly takes one to three years given current pendency.

What happens afterwards

Filing an appeal does not by itself stay recovery — a separate stay application is usually needed. We file it alongside where the demand is significant.

Questions we get asked

What is a faceless appeal and does it change anything?

Appeals are allocated to an officer anonymously, with submissions made in writing through the portal. Practically it means the written submission is close to your only chance to be heard — a weak filing is much harder to rescue than it was in the old in-person system.

I got a Section 148 notice for an old year. Can they do that?

Only within the statutory limits, which depend on how much income is alleged to have escaped assessment. There are also procedural preconditions under Section 148A that are frequently not met — challenging the notice itself is sometimes stronger than arguing the merits.

Should I pay the demand while appealing?

Usually you apply for a stay, commonly on paying 20% of the disputed demand. Paying in full while contesting weakens nothing legally, but ties up cash for years.