Procedures and Precautions in Relation to First Appeals
1. To whom appeal shall lie
First appeal shall lie only to Commissioner (Appeals). From 1-3-2016 every appeal to Commissioner (Appeals) shall be filed electronically.
2. How appeal shall be filed electronically
Rule 45 provides that :
(i) An appeal to the Commissioner (Appeals) shall be made in Form No. 35.
(ii) Form No. 35 shall be furnished in the following manner, namely:--
(a) in the case of a person who is required to furnish return of income electronically under sub-rule(3) of rule 12,--
(i) by furnishing the form electronically under digital signature, if the return of income is furnished under digital signature;
(ii) by furnishing the form electronically through electronic verification code in a case not covered under sub-clause (i);
(b) in a case where the assessee has the option to furnish the return of income in paper form, by furnishing the form electronically in accordance with clause (a) of sub-rule (2) or in paper form.