Appeal Filing — CIT(A) & ITAT

Unfair Tax Demand? Fight It the Right Way — Expert Appeal Representation

✦ Strong Grounds Drafted ✦ CIT(A) and ITAT Experience ✦ Case Law–Backed Arguments
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What is an Income Tax Appeal?

If you disagree with an assessment order passed by the Assessing Officer — including additions to income, disallowances, or penalties — you have the right to appeal. The appellate hierarchy for income tax matters is: First Appeal to Commissioner of Income Tax (Appeals) [CIT(A) — now NFAC under faceless system], Second Appeal to Income Tax Appellate Tribunal (ITAT), then to the High Court and Supreme Court on substantial questions of law. A significant percentage of tax demands are reduced or eliminated at the CIT(A) and ITAT level — these forums are independent of the assessing officer and provide genuine relief to taxpayers with legitimate cases.

Filing an effective appeal requires a well-drafted grounds of appeal, a clear statement of facts, supporting documents, and legal arguments citing relevant sections, case laws, and CBDT circulars. VITTAX prepares comprehensive appeals with detailed grounds, written submissions, and represents clients before the CIT(A) / NFAC through written and video submissions, and before ITAT through personal appearances.

⚠️ A significant percentage of tax demands are reduced or eliminated at the CIT(A) and ITAT level — these forums are independent of the assessing officer.

Who Needs Appeal Filing?

Taxpayers whose assessment order includes additions to income that are incorrect or unsupported
Businesses where legitimate deductions or expenses have been disallowed by the AO
Taxpayers against whom penalty orders have been passed (Section 270A, 271, etc.)
Companies where transfer pricing adjustments have been made
Taxpayers who want to contest a reassessment order under Section 147/148 [new-sections 279/280]

Pricing

CIT(A) First Appeal

₹9,999–₹24,999 (based on demand amount)

Faceless / NFAC appeal representation

Ideal for: Taxpayers who received an assessment order and want to challenge it

  • Assessment order analysis and appeal strategy
  • Grounds of appeal drafting
  • Statement of facts preparation
  • Supporting document compilation
  • Appeal filing on IT portal
  • Written submissions before NFAC
  • Follow-up until order
VITTAX Fee: ₹9,999–₹24,999 (based on demand amount)  |  Govt. Fees: Nil
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POPULAR

ITAT Second Appeal

₹24,999–₹49,999+ (based on demand and complexity)

Tribunal-level representation

Ideal for: Taxpayers with significant demands who did not get relief at CIT(A) level

  • CIT(A) order analysis and ITAT appeal strategy
  • Detailed grounds of appeal with case law citations
  • Memorandum of appeal and additional evidence filing
  • ITAT hearings and oral arguments (personal appearance)
  • Full case representation until ITAT order
VITTAX Fee: ₹24,999–₹49,999+ (based on demand and complexity)  |  Govt. Fees: ₹1,000 (filing fee)
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Frequently Asked Questions

What is the time limit for filing an appeal before CIT(A)?

30 days from the date of service of the assessment order (or penalty order). If you have paid the tax demanded, you must also file a stay application for the appeal period. VITTAX ensures appeal is filed well within the deadline.

Do I need to pay the tax demand before appealing?

Not the full demand. You are required to pay the undisputed portion of the demand. For the disputed portion, you can apply for a stay of demand before the Assessing Officer or the CIT(A). VITTAX advises on the optimal stay application strategy.

Quick Enquiry

CIT(A) First Appeal₹9,999–₹24,999
ITAT Second Appeal₹24,999–₹49,999+

At a Glance

CIT(A) Deadline30 Days
ITAT Deadline60 Days
ITAT Filing Fee₹1,000
CIT(A) Govt. FeesNil

⚡ Appellate Hierarchy

Level 1CIT(A) / NFAC
Level 2ITAT
Level 3High Court
Level 4Supreme Court

Challenge an Unfair Tax Demand

Book a Free Case Review with Our CA → We analyse your assessment order and advise the best appeal strategy

Book a Free Case Review with Our CA → Talk to Expert