The new Income Tax Act and rules has consolidated and structured the forms required to be filed. One of the important forms is Form 99, which shall be used for filing income tax appeals before the Commissioner of Income Tax (Appeals) or the Joint Commissioner.
Under the repealed Income-tax Act, 1961, the right to file an appeal before the CIT(A) was governed by Section 249, and the procedural rules were laid out inRule 45 of the Income-tax Rules, 1962, utilizing Form 35.
The statutory right to file an appeal is now mentioned under Section 358 of the new 2025 Act. Correspondingly, the procedural guidelines are strictly governed by Rule 167 of the Income-tax Rules, 2026. Form 99 is the designated instrument under this new rule.
Eligibility: Who Can File Form 99?
Form 99 can be filed by any taxpayer, an individual, a corporate entity, an HUF, or a trust who feels aggrieved by an appealable order passed by an Income-tax Authority. Specifically, the orders being challenged must fall under the purview of Section 356 or Section 357 of the Income-tax Act, 2025.
It is important to note that filing Form 99 is entirely optional. The tax department does not mandate filing an appeal. A taxpayer is only required to file this form if they actively choose to contest the revenue department’s order instead of accepting the stated tax liability or pursuing alternative dispute resolution avenues.
Section 440
A critical legal caveat embedded in the new appellate process concerns the pursuit of immunity. The Income-tax Act, 2025, offers certain provisions where a taxpayer can seek immunity from penalties or prosecution under Section 440.
The law makes it unequivocally clear that a taxpayer cannot ride two horses at once. If an assessee is seeking immunity under Section 440, they are legally barred from filing an appeal using Form 99 for the same dispute.
During the digital filing process, the appellant (or their authorized representative) must explicitly certify in the verification module that no application for immunity under Section 440 has been filed.
Statutory Deadlines and the Condonation of Delay
The statutory time limit for filing Form 99 is strict. The appeal must be filed within 30 days from the date on which the relevant assessment order or the notice of demand is officially served upon the taxpayer.
However, it is not entirely rigid. The appellate authorities possess the discretionary power to condone delays if the taxpayer was prevented by “sufficient cause” from filing the appeal within the 30-day window.
If an appellant misses the deadline, the digital Form 99 accommodates this situation. During the e-filing process, the taxpayer must select “Yes” in the specific field indicating a delay.
They are then mandatorily required to upload a separate, detailed statement thoroughly explaining the genuine grounds and reasons for the condonation of the delay. The acceptance of the appeal then hinges on the appellate authority’s satisfaction with this explanation.
Essential Documents
Form 99 initiates a quasi-judicial proceeding. Therefore, it requires a fresh set of supporting documentation. Before logging into the portal, taxpayers must ensure they have the following documents ready in the prescribed digital formats:
- Statement of Facts relating to the appeal.
- Grounds of Appeal specifying the disputed issues.
- Copy of order against which appeal is filed, where required.
- Additional documentary evidence, if any, relating to the grounds of appeal.
- Copy of Form No. 117 or the grounds stated therein in cases involving repetitive appeals.
- Supporting documents relevant to the grounds of appeal.
These documents assist the appellate authority in examining the issues raised in the appeal.
Pre-requisite before filing Form 99
Filing of Form 99 is subject to statutory conditions regarding payment of tax, including:
- Payment of tax due on income returned, where a return has been filed, or
- Payment of advance tax as prescribed under Section 358(6)(b), where no return has been filed, as applicable.
- Deposit of tax, borne by the deductor, if the appeal relates to any tax deductible on payments to NRIs as mentioned under Section 393(2).
Step-by-Step E-Filing Process
Form 99 cannot be filed offline. It is available on the prescribed income-tax e-filing portal. The following steps must be followed as per the department data.
- Prepare Form No. 99 by furnishing the required information relating to the relevant order, taxes paid and disputed issues.
- Uploads the Statement of Facts, Grounds of Appeal and other supporting documents as required.
- Where additional evidence is being relied upon, the appellant indicates the same and uploads the relevant documents.
- The completed form is furnished electronically through the income-tax e-filing portal.
- Upon submission, the appeal is registered and taken up for processing by the concerned appellate authority.
After the electronic submission of Form 99, the system registers the appeal and routes it to the digital dashboard of the respective Joint Commissioner of Income-tax (Appeals) or the Commissioner of Income-tax (Appeals).
The appellate authority then takes up the matter for processing. They will examine the grounds raised, review the Statement of Facts, and evaluate the supporting material and any additional evidence furnished by the appellant. Further, hearings will be conducted and then dispose of the appeal as per the new act.
Structure of Form
Form No. 99 broadly consists of the following parts:
- Part A : Personal Information of the appellant
- Part B : Order against which appeal is filed.
- Part C : Details of taxes paid
- Part D : Appeal details
- Part E : Pending appeal details
- Part F : Statement of facts, Grounds of Appeal and additional evidence
- Part G: Appeal filing details
- Verification
As a statutory redressal of grievances against assessment and other orders, the form plays an important part in the income tax act and rules. It shall be utilised properly and timely.
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