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Filing of Written submission before The Commissioner of Income tax (Appeals)

Once the appeal is filed before the Commissioner of Income-tax (Appeals) in Form No. 35, the date is fixed for hearing by the Commissioner of Income-tax (Appeals) in relation to which the appellant receives Notice under section 250 of the Income tax Act, 1961 intimating the date fixed for hearing, wherein the appellant is required to put forth his contentions in the form of Written Submission and Paper book. Written submission is a document where we submit the details and explanations with respect to the subject matter of the appeal. One has to be very particular while compiling the submission and there should be direct nexus with the subject matter of the appeal rather than submitting irrelevant details / explanations. On the other hand Paper book is set of supporting documents compiled in support of contentions described in the written submission.

Proper and appropriate submission decides fate of the case of the tax payer and also future of the tax payer. Any improper and inaccurate submissions leads to addition to the returned income of the tax payer even if not supposed to add and further consequent tax and interest thereon, penalty and prosecution. So, a carefully drafted submission along with paper book is always desirable in respect of appeal filed before the Commissioner of Income-tax (Appeals).

Frequently Asked Questions

A written submission before the Commissioner of Income Tax (Appeals) is a document filed during an income tax appeal explaining the facts of the case, legal grounds, and supporting evidence in response to a notice or hearing.

A written submission is generally required after filing Form 35 or when the appellant receives a notice of hearing from the Commissioner of Income Tax (Appeals) during the appeal proceedings.

A written submission before CIT Appeals can be filed electronically through the income tax portal or submitted physically, along with relevant documents, as per the directions mentioned in the notice of hearing.

An income tax appeal written submission should include the background of the case, grounds of appeal, factual explanations, legal arguments, and copies of supporting documents and judicial precedents, if any.

While the Income Tax Act does not prescribe a fixed format, filing a written submission is an important part of appeal proceedings as it helps the Commissioner of Income Tax (Appeals) understand the case clearly and pass an informed order.
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