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Home / Tax & Compliance / Income Tax Litigation & Appeals & Appeals
Last updated: 2 October 2026
Disagree with an assessment order, penalty or demand? Expertvuw coordinates the full appeal process — reviewing the order, preparing grounds and paper books, and arranging representation through authorised professionals or advocates before the appellate authorities.
When an assessing officer passes an order making additions or raising a demand you do not accept, the law provides a structured route to challenge it. The first appeal generally lies with the Commissioner of Income-tax (Appeals), handled largely through the faceless appeal system. A further appeal lies with the Income Tax Appellate Tribunal (ITAT), and questions of law can go to the High Court and the Supreme Court.
Appeals are time-bound. Under the Income-tax Act, 1961, a first appeal is generally filed within 30 days of receiving the order and an appeal to the ITAT within 60 days. Delays need a condonation request with reasons. Alongside the appeal, a stay of demand may be sought so that recovery is not enforced while the dispute is pending.
From 1 April 2026 the Income-tax Act, 2025 applies. Appeals relating to earlier years generally continue under the provisions of the 1961 Act — check the assessment year and the order before deciding the route.
Basis: Income-tax Act, 1961 (Chapter XX – Appeals and Revision) and Income-tax Act, 2025; Faceless Appeal Scheme; ITAT procedure. Last updated: 27 September 2026.
Generally filed before CIT(Appeals) online within 30 days of receiving the order (1961 Act provisions).
An appeal to the ITAT is generally filed within 60 days of receiving the CIT(A) order.
Filing an appeal does not by itself stop recovery; a stay application is usually needed.
New evidence at the appeal stage is allowed only in limited circumstances, so records matter from the assessment stage.
Obvious mistakes apparent from the record can be corrected through rectification without a full appeal.
Before appellate authorities you may appear personally or through an authorised representative such as a Chartered Accountant or advocate.
The outcome of an appeal often depends on what was placed on record much earlier.
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These related services often come up alongside an appeal.
Responding to notices properly before an order is passed.
Refunds due after a favourable appeal outcome.
Reviewing past tax positions before a transaction.
Documentation and disputes on international and specified transactions.
Identify each addition, the reasons given and the time limit for appeal.
Separate factual issues from legal ones and check whether rectification is enough.
Prepare grounds of appeal, statement of facts and supporting submissions.
File online with the prescribed fee and seek a stay of demand where needed.
Written submissions and hearings through authorised representatives.
After the order, ensure the appeal effect is given and any refund or demand is updated.
An appellate order has follow-up steps that are easy to miss.
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Under the Income-tax Act, 1961, a first appeal to the CIT(Appeals) is generally filed within 30 days of receiving the order. Late appeals need a condonation application explaining the delay.
Filing an appeal does not automatically stop recovery. A stay application can be made to the assessing officer or higher authorities, and conditions such as part payment may apply as per CBDT instructions.
Generally the first appeal lies with the CIT(Appeals). Certain cases, such as orders passed after directions of the Dispute Resolution Panel, can go directly to the ITAT.
You can appear yourself or through an authorised representative recognised under the Income-tax Act, such as a Chartered Accountant or an advocate.
The new Act applies from 1 April 2026. Proceedings for earlier years generally continue under the 1961 Act provisions, but each case should be checked against the order and year.
ACS – Director, Expertvuw Management Pvt Ltd
Tax work is handled by Expertvuw’s team. Audits and certifications required by law are issued by independent Chartered Accountants, and representation before tax authorities and tribunals is made by authorised professionals or advocates.