Central Board of Direct Taxes (CBDT) has notified (Income Tax Notification No. 11/2016 dated 1st March, 2016 )new form for e-filing the first appeal before a CIT (A). The existing two-page document 'Form No. 35', has been re-formatted by the department so that it can be electronically uploaded on the e-filing portal of the department.
It can be validated by using the online verification or by the digital signature mode in a similar way as in the case of filing electronic income tax returns (ITRs).
In the new e-form, an applicant or taxpayer seeking appeal against an Assessing Officer's order has been given an avenue to append 'Statement of Facts" in 1,000 words as also furnish the grounds of appeal in another 100 words.
The new form can also be appended with documentary evidence by an assessee. The systems wing of the department will soon roll out detailed procedures for taxpayers to begin using this facility.
For reference said notification has been attached herewith.