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.

(Shefali Shah)

Pr. Commissioner of Income Tax (OSD)

Official Spokesperson, CBDT