Income-tax Appeal — Form 99 to CIT(A), Form 115 to ITAT (Income-tax Act 2025)
Quick answer: A first appeal against an assessment, penalty or intimation now goes to the JCIT(A) or CIT(A) under Sections 356–358 of the Income-tax Act 2025 in Form 99 (ex-35), within 30 days of the demand notice, after paying tax on the returned income. The second appeal goes to the Income-tax Appellate Tribunal under Section 362 in Form 115 (ex-36) within two months from the end of the month the order is served, with fees of ₹500, ₹1,500 or 1% of assessed income capped at ₹10,000 and ₹500 for a stay application; ITAT e-filing is compulsory from 1 October 2026. We draft grounds, run the faceless hearing and the stay.
Last verified 4 October 2026 — rules on this page checked against the current notifications. We update it the day a rule changes.
The two tiers
| First appeal — JCIT(A) / CIT(A) | Second appeal — ITAT | |
|---|---|---|
| Section (2025 Act) | 356 (JCIT(A)), 357 (CIT(A)), 358 (form, fee, limitation) | 362 |
| Form | Form 99 (ex-35), Rule 167 | Form 115 (ex-36), Rule 193; cross-objection Form 116 |
| Time limit | 30 days from service of the demand notice / order | Two months from the end of the month in which the order is communicated |
| Fee | ₹250 (assessed income ≤ ₹1 lakh) / ₹500 (≤ ₹2 lakh) / ₹1,000 (above) — carried from the 1961 schedule, confirmed under Rule 167 at filing | ₹500 (≤ ₹1 lakh) / ₹1,500 (₹1–2 lakh) / 1% of assessed income, max ₹10,000; stay application ₹500 (s.362(8)); no fee for departmental appeals or cross-objections |
| Mode | Faceless, through the e-filing portal | ITAT e-filing compulsory from 1 October 2026 (ITAT Practice Note, 30 Sep 2026) |
| Pre-condition | Tax on returned income paid; condonation available with cause | Stay of demand: 20% deposit is the administrative norm, not a statutory bar |
What we do
- Grounds of appeal and statement of facts that survive faceless scrutiny; paper books; condonation applications
- Stay petitions (s.362(8)) and recovery-hold requests at 20%; rectification where that is the faster fix (s.287)
- Pairs with notice replies and GST appeals for the same client
Section and form numbers are quoted from the Income-tax Act, 2025, the Income-tax Rules, 2026 and CBDT's form FAQs; anything not yet confirmed on an official page is marked and checked at filing, never estimated.
Talk to us before you file anything
Frequently asked questions
What is the time limit to appeal to CIT(A)?
30 days from service of the demand notice or order, under Section 358 of the 2025 Act, in Form 99.
What is the time limit to appeal to ITAT?
Two months from the end of the month in which the CIT(A) order is communicated, under Section 362, in Form 115.
What are the ITAT fees?
₹500 where assessed income is up to ₹1 lakh, ₹1,500 up to ₹2 lakh, otherwise 1% of assessed income capped at ₹10,000; a stay application costs ₹500.
Which form replaced Form 35?
Form 99 (Rule 167); Form 36 became Form 115 and Form 36A became Form 116.
Is a 20% deposit mandatory for a stay?
It is the administrative norm for staying recovery pending appeal, not a statutory precondition; lower deposits are granted on cause.
Can an ITAT appeal still be filed on paper?
Not from 1 October 2026 — appeals not filed through the ITAT e-filing portal are not registered.
Can delay be condoned?
Yes, both forums can condone delay on sufficient cause; file the condonation application with the appeal.
Must I pay the demand before appealing?
Tax on the returned income must be paid before the first appeal; the disputed demand can be stayed.