Commissioner of Income-tax (Appeals) [(CIT(A)] is the first appellate authority in which any aggrieved party may file an appeal against the order of Assessing Officer.


Stay of demand

Stay of demand order means an order that is passed by the authority stating that there is no need to pay any amount of demand till the disposal of the case for which appeal has been filed.

Though High court and the Supreme Court are exiled from having the power to stay on the demand.

CIT (A) shall not admit any additional evidence unless it records those reasons in writing and giving a reasonable opportunity to assessing the officer to examine the evidence and cross-examine the witness produced by the appellant.

Documents Required for Filing of an Appeal

The documents required in duplicate for filing an appeal to the commissioner of income tax (Appeal) are as follows:

  • Form No. 35 (As prescribed in the income tax rules)
  • Memorandum of Appeal
  • Statement of facts
  • Grounds of appeal
  • Copy of order appealed against
  • Notice of demand, in original, if any
  • Copy of challan for the prescribed fee



The first appellate authority is The Commissioner of Income-Tax (Appeals) and the second appellate authority is the Income Tax Appellate Tribunal (ITAT). Appeal to the ITAT can be filed by either of the aggrieved party, by the taxpayer or by the Assessing Officer.

ITAT is constituted by the Central Government. It functions under the Ministry of Law. ITAT consists of two classes of members, namely, Judicial and Accountant. This enables one to gain an abundance of knowledge about various provisions related to appeals to the ITAT.

Documents to be submitted with the appeal are:

  • Form No. 36 – in triplicate.
  • The order appealed against.
  • Order of Assessing Officer.
  • 2 copies of relevant assessment order (In case of an appeal against penalty order).
  • Copy of challan for payment of fee, etc.


In conclusion, Ratio Legis Law LLP helps throughout the process of appeal with CIT(A), ITAT and High Court. Our teams study the case thoroughly and help professionally, efficiently and effectively through the verified and the safest process.

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