Sometimes, the Income Tax Department doesn’t get it right. Maybe your deduction was disallowed. Or your refund was withheld. Or a penalty was imposed without a clear explanation.
That’s where Section 250 of the Income Tax Act, 1961 comes in—it gives you the legal right to challenge the assessment by filing an appeal before the Commissioner of Income Tax (Appeals), commonly known as CIT(A).
Let’s walk through the appeals process under Section 250: who can file, how to file, deadlines, and what happens once you do.
✅ What Is Section 250 of the Income Tax Act?
Section 250 outlines the procedure for appeal hearings conducted by the Commissioner (Appeals), who is an independent appellate authority under the Income Tax Act.
This section comes into play after an assessee files an appeal under Section 246A, and the appeal is admitted for hearing.
It defines:
- How the hearing will be conducted
- Rights of the taxpayer
- Powers of the CIT(A)
- Timeframes for disposing of the appeal
🧾 When Can You File an Appeal?
You can appeal to the Commissioner of Income Tax (Appeals) if you're aggrieved by an order passed by the Assessing Officer, such as:
- Assessment or reassessment order under Section 143(3), 144, or 147
- Order imposing penalty under Section 271, 270A, etc.
- Order denying TDS credit or refund
- Disallowance of deductions or exemptions
- Order passed for interest under Sections 234A/B/C
Appeals must be filed under Section 246A, and then Section 250 governs the proceedings.
📅 Time Limit to File Appeal
- The appeal must be filed within 30 days from the date of service of the assessment or penalty order.
- The appeal is filed using Form 35 via the Income Tax e-Filing portal.
💡 Delay in filing may be condoned if the taxpayer can show sufficient cause.
📋 How Does the Appeals Process Work Under Section 250?
Here’s a simplified breakdown:
Step 1: Filing the Appeal
- File Form 35 online
- Pay the applicable appeal fees (ranging from ₹250 to ₹1,000)
- Attach supporting documents like:
- Copy of the assessment order
- Grounds of appeal
- Statement of facts
- Challan for payment of taxes/fees
Step 2: Notice and Hearing
- The CIT(A) sends a notice of hearing
- The taxpayer can attend the hearing personally or through an authorised representative (like a CA)
Step 3: Production of Evidence
- You can present new documents or arguments
- CIT(A) may ask for further clarification or evidence
Step 4: Opportunity to Revenue Department
- The Assessing Officer is also allowed to present their side
Step 5: Disposal of Appeal
- The CIT(A) passes a speaking order with reasons for the decision
- The order may confirm, reduce, enhance, or annul the original assessment
📌 Rights of the Taxpayer Under Section 250
- Right to personal hearing
- Right to be represented by a CA or tax practitioner
- Right to present additional evidence if permitted
- Right to receive a reasoned order in writing
- Right to appeal further to the Income Tax Appellate Tribunal (ITAT) under Section 253, if unsatisfied with CIT(A)'s order
🧠 People Also Ask
❓ Can I appeal against an intimation under Section 143(1)?
No. Intimation under Section 143(1) is not appealable unless it results in a demand or refund denial.
❓ How long does CIT(A) take to dispose of the appeal?
As per Rule 20A, the CIT(A) should ideally dispose of the appeal within one year from the end of the financial year in which the appeal is filed, but delays are common.
❓ Do I need to pay the full tax before filing an appeal?
No. You can file the appeal without full tax payment, but in most cases, the Assessing Officer may initiate recovery unless a stay is obtained.
❓ What happens if I lose the appeal at CIT(A)?
You can file a further appeal to the Income Tax Appellate Tribunal (ITAT) within 60 days of the CIT(A)’s order.
⚠️ Common Mistakes to Avoid
- Filing an appeal after the deadline without a valid cause
- Submitting Form 35 without proper grounds or supporting documents
- Not attending hearings or replying to CIT(A) notices
- Assuming the appeal automatically puts a stay on tax recovery (it doesn’t)
- Not consulting a tax expert before drafting the grounds of appeal
🎯 Final Thoughts from a CA’s Desk
“An appeal isn’t about confrontation—it’s about clarification.”
If you believe your assessment was unjust, Section 250 gives you the right to be heard. But it’s a legal proceeding, and you need to follow the process with clarity, documentation, and expert support to get the best outcome. "
📞 Received an Unfair Assessment Order? Let Us Handle Your Appeal.
At CallmyCA, we help:
- Draft a precise and legally sound Form 35 appeals
- Represent clients before the CIT(A)
- File supporting evidence and argue the case
- Ensure timely disposal and reduce tax impact
👉 Click here to book your assessment appeal support via CallmyCA
