The assessing officer has passed an adverse order on my income tax return in Rourkela; how do I file an appeal before the CIT(A)?

Detailed Legal Analysis

To file an appeal against an adverse order passed by the assessing officer in Rourkela, you need to submit your appeal to the Commissioner of Income Tax (Appeals) [CIT(A)], following the guidelines laid out under the Income Tax Act, 1961.

Here are the steps and requirements for filing the appeal:

• Determine the Time Limit: The appeal must be filed within 30 days from the date of service of the assessment order, as per Section 249(2) of the Income Tax Act, 1961.
• Prepare Form 35: Fill out Form 35, which is the prescribed form for filing an appeal before the CIT(A). Ensure that all necessary details are accurately filled in.
• Grounds of Appeal: Clearly state the grounds on which you are appealing against the assessing officer’s order. Be specific and concise in your explanation.
• Attach Necessary Documents: Include copies of the following:
  • Assessment order being appealed against.
  • Proof of payment of the prescribed fee for filing the appeal (if applicable).
  • Any relevant documents that support your case, such as copies of previous returns, notices, or correspondence.
• Filing the Appeal: Submit the completed Form 35 along with the attached documents either physically at the office of the CIT(A) or electronically through the Income Tax e-filing portal, depending on the mode of filing you choose.
• Fee Payment: As per Section 249(1), ensure that the appeal fee is paid. The fee structure is as follows:
  • ₹250 for appeals where the total income does not exceed ₹2 lakh.
  • ₹500 for appeals where the total income exceeds ₹2 lakh but does not exceed ₹5 lakh.
  • ₹1,000 for appeals where the total income exceeds ₹5 lakh.
• Await Response: After filing, the CIT(A) will issue a notice for a hearing. Be prepared to present your case and respond to any queries.

It is advisable to keep copies of all documents submitted and maintain a record of correspondence with the CIT(A) for future reference.