CIT(A) Appeal: Documents, Grounds and Statement of Facts Checklist

An Income Tax appeal should be prepared from the assessment/order record, not only from the demand amount. The grounds of appeal and statement of facts should clearly explain the dispute, evidence and legal position.

For professional support, see GST & Income Tax Notices, Assessments & Appeals and Income Tax Services.

What is a CIT(A) / first appeal?

Where a taxpayer is aggrieved by an appealable order, a first appeal may be filed through the prescribed process. The Income Tax Department's Form 35 guidance explains that Form 35 is used for appeals before the Commissioner (Appeals) / Joint Commissioner (Appeals), where applicable.

Documents to collect first

Useful starting documents generally include:

• complete assessment/intimation/order;
• notice of demand;
• DIN/order number and date;
• ITR acknowledgement and computation;
• Form 26AS, AIS and TIS;
• tax-paid challans and TDS/TCS details;
• earlier notices, replies and submissions;
• evidence supporting disputed additions or claims;
• appeal fee details where applicable.

Grounds of appeal and statement of facts

The statement of facts should present the background clearly and chronologically. Grounds of appeal should identify the specific findings being challenged and should avoid vague, unsupported statements.

Good appeal preparation usually involves:

• issue-wise reading of the order;
• separating factual disputes from legal disputes;
• reconciling figures with return, books and third-party data;
• identifying missing or ignored evidence;
• preparing concise grounds and supporting documents;
• reviewing demand and stay/recovery position separately.

Timing and limitation

The Income Tax Department Form 35 guidance refers to filing within the prescribed period from service of order or demand, depending on the case. If delay has occurred, condonation may need to be reviewed based on reasonable cause and applicable law.

Chandigarh Tricity and Ambala support

Rajiv Malik & Associates is based in Ambala City and can assist clients across Chandigarh Tricity, Ambala City, Ambala Cantt, Zirakpur and Dera Bassi through online and appointment-based professional support where appropriate.

Professional CTA

Received an adverse Income Tax order or demand? Request order and appeal review before preparing Form 35, grounds of appeal or statement of facts.

Disclaimer

This article is general information reviewed in July 2026. Appeal filing, limitation, fees, hearing process and documents depend on the actual order, portal status and applicable law.