15 April 2021
The procedure for e filing in old form no. 35 as available on e filing portal is (Most probably substantially same procedure with some modifications will be there when new form no. 35 will be displayed for e filing) :
(i) first login to user account on the website : incometaxindiaefiling.gov.in.
(ii) secondly, go to menu e-File → Prepare and Submit Online Form (Other Than ITR)
(iii) Then in the window that appears, the PAN will be pre-filled. Then under the “Form Name” select “35”, then under the “Assessment Year”, select the assessment year for which the appeal is to be filed.
(iv) Then instructions, Form No. 35, Verification and attachment menu will be displayed. Then one can further proceed for e filing as per the self explanatory procedure.
Some Aspects Regarding Filing Of Appeal In Presently Available Format i.e., Old Form No. 35:
(a) In the instructions mentioned for e filing in old form no. 35 presently hosted on website, several impracticable / irrelevant requirements (applicable for paper form) have been mentioned e.g., notice of demand is to be attached in original, memorandum of appeal and grounds of appeal and statements of facts are to be attached in duplicate etc.
(b) Details of pending appeals for other assessment years are to be given. They may be for more than one assessment year but in the available space details of only one assessment year can be given.
(c) No requirement for electronic verification code or Digital Signature requirement is appearing before submission of form. Presently, one can submit the form directly.