Appeals to CIT (Appeals) only Electronically - Brevity is soul of Appeal
THE CBDT has amended the Income Tax Rules to stipulate that appeals to the Commissioner (Appeals) has to be made in Form 35 electronically. Documents accompanying the appeal should also be filed electronically. A new Form 35 is also prescribed.
In the appeal, the Statement of Facts has to be presented in not more than 1000 words. Each ground of appeal should also not exceed 100 words. It is not known what would happen if the grounds are more than 100 words. Will the appeal be rejected? Perhaps the System will not accept more than 100 words.
When will CBEC follow suit?
CBDT Notification No. 11/2016., Dated: March 01 2016