Refer the recent press release as reproduced below.
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
PRESS RELEASE New Delhi, 30th December, 2015
Subject: Electronic filing of first appeal before CIT(Appeals) – reg.
- It is the endeavour of the Income tax Department to digitise various functions of the Department for providing efficient taxpayer services.
- As another significant step in this direction, electronic filing of appeal before CIT(Appeals) is being made mandatory for persons who are required to file the return of income electronically.
- Electronic filing of appeal along with the documents relied upon before CIT (Appeals) will remove human interface, reduce paperwork and decrease the transaction cost for the taxpayer.
- It would ensure consistent and error free service as validations will be inbuilt resulting in fewer deficient appeals. Online filing will also facilitate fixation of hearing of appeals electronically.
- The existing Form 35 for filing of first appeal is being substituted by a new Form.
- The new format for filing of appeals is more structured, objective, systematic, and aligned with the current provisions of the Income-tax Act.
- With these changes, the burden of compliance on the taxpayers in appellate proceedings will be significantly reduced.
Pr. Commissioner of Income Tax (OSD)
Official Spokesperson, CBDT