Appeal to CIT(A) — Section 246A

What this section is

Section 246A lists the orders that are appealable to the Commissioner (Appeals). This includes most assessment, reassessment, and penalty orders. The appeal is filed in Form 35, electronically, with the prescribed fee.

When it is issued

Always on application by the assessee, within 30 days of communication of the order.

What you should do

1. 1Verify that the order is appealable under Section 246A — some orders go to ITAT directly.
2. 2Compute the appeal fee correctly (depends on assessed income).
3. 3File Form 35 along with grounds of appeal, statement of facts, and the order copy.
4. 4Apply for stay of demand under Section 220(6) — pay 20% of disputed demand if not already deposited.
5. 5Diarise the hearing carefully — CIT(A) is now mostly faceless under Section 250(6B).

Documents typically needed

• Order to be appealed
• Original return, computation, and material before the AO
• Stay application and 20% payment proof
• Form 35 filing fee challan

Common mistakes

• Missing the 30-day window — condonation is discretionary.
• Filing without paying 20% of demand — recovery proceedings then continue alongside.
• Drafting vague grounds of appeal — CIT(A) cannot decide grounds not raised.