Appeals filing-certain doubt
This query is : Resolved
20 September 2025
Sir, in one of the assessee, I prefered an appeal before the NFAC as against mentioned in the notice U/s.156 very clearly as " you may present an appeal to the CIT (A), Hyderabad- 2". So, Now any corrective measur I have to take or NFAC, automatically, transfer the case to the CIT (A), Hyderabad- 2", kindly advise.
20 September 2025
Appeals must be filed as instructed in the assessment or demand notice; if it directly names a jurisdictional CIT(A), such as Hyderabad-2, then faceless appeals via NFAC are generally not applicable for those cases.
If filed incorrectly with NFAC, these appeals may be rejected for lack of proper jurisdiction, resulting in delay or denial unless corrective steps are taken. NFAC does not automatically transfer such jurisdiction-specific cases to the correct CIT(A) unit without formal process or an application from the appellant.
If filed incorrectly with NFAC, these appeals may be rejected for lack of proper jurisdiction, resulting in delay or denial unless corrective steps are taken. NFAC does not automatically transfer such jurisdiction-specific cases to the correct CIT(A) unit without formal process or an application from the appellant.
20 September 2025
It is advisable to formally withdraw or request transfer of the appeal from NFAC to the right jurisdictional CIT(A), Hyderabad-2.
Generally, a written request or representation must be made: address this to NFAC (through the e-filing portal or the “rectification” provision) and also to CIT(A), Hyderabad-2, explaining the error and seeking acceptance of the appeal.
The Principal Chief Commissioner/Director General in charge of NFAC does have the power, with CBDT approval, to transfer the appeal to the jurisdictional CIT(A), but this is not automatic and typically follows an application or identification of procedural error.
Generally, a written request or representation must be made: address this to NFAC (through the e-filing portal or the “rectification” provision) and also to CIT(A), Hyderabad-2, explaining the error and seeking acceptance of the appeal.
The Principal Chief Commissioner/Director General in charge of NFAC does have the power, with CBDT approval, to transfer the appeal to the jurisdictional CIT(A), but this is not automatic and typically follows an application or identification of procedural error.
20 September 2025
Practical Steps
Log in to the income tax e-filing portal and check the status of the appeal.
File an application for transfer or rectification citing jurisdiction as per the original notice.
Follow up with the local CIT(A) office (Hyderabad-2) to ensure they are notified and ready to receive the appeal once transferred.
Keep documented records of all communication.
Log in to the income tax e-filing portal and check the status of the appeal.
File an application for transfer or rectification citing jurisdiction as per the original notice.
Follow up with the local CIT(A) office (Hyderabad-2) to ensure they are notified and ready to receive the appeal once transferred.
Keep documented records of all communication.
21 September 2025
You are welcome.
21 September 2025
An appeal is to be filed in Form No. 35 which is filed online. It will be taken care by the system and will be allocated to CIT / Addl CIT or JCIT as per their mechanism. There is no procedure to file an appeal before a designated CIT or Addl CIT / JCIT. No need to request the transfer of the appeal.
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