Section 357 — CIT(A) Appeals | ITA 2025

Section 357 — - APPEALABLE ORDERS BEFORE COMMISSIONER (APPEALS)

Section 357 is the substantive equivalent of 1961 s. 246A -- the MASTER FIRST APPELLATE PROVISION enumerating orders appealable to COMMISSIONER (APPEALS) [CIT(A)]. The provision is the WORKHORSE first-appellate framework -- every taxpayer dissatisfied with AO/IAO order has CIT(A) as first-appellate destination (or JCIT(A) under s. 356 for smaller quantum). Post FA 2020, CIT(A) operates within FACELESS APPELLATE FRAMEWORK under National Faceless Appellate Centre (NFAC) -- physical hearings replaced by digital communication / VC personal hearings. The provision is one of the LARGEST procedural sections in Chapter XVIII covering 25+ categories of appealable orders.

Statutory text — Income-tax Act, 2025

Marginal note -- Appealable orders before Commissioner (Appeals)

Any assessee or any deductor or any collector, aggrieved by any of the following orders, may appeal to the Commissioner (Appeals) against—

(a) an order passed by a Joint Commissioner under section 231(4)(b); or

(b) an order against the assessee where the assessee denies his liability to be assessed under this Act; or

(c) an order being an intimation under section 270(1) or 399(1), where the assessee or the deductor or the collector objects to the adjust- ments made therein; or

(d) any order of assessment under section 270(10), except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in section 274(12) or 271, where the assessee objects to the income assessed, or to the amount of tax determined, or to the amount of loss computed, or to the status under which he is assessed; or

(e) an order of assessment, reassessment or recomputation under section 279 [except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in section 274(12)] or 283; or

(f) an order made under section 169(3)(a); or

(g) an order made under section 287 or 288 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections except an order referred to in section 274(12); or

(h) an order made under section 306 treating the assessee as the agent of a non-resident; or

(i) an order made under section 313(2) or (4); or

(j) an order made under section 315; or

(k) an order made under section 398; or

(l) an order made under section 431; or

(m) an order made under section 434; or

(n) an order imposing or enhancing a penalty under Chapter XXI; or

(o) an order imposing a penalty under section 412; or

(p) an order passed under section 294(1)(c); or

(q) an order imposing a penalty under section 298(2); or

(r) an order made by an Assessing Officer under the provisions of this Act in the case of such person or class of persons, as the Board may, having regard to the nature of the cases, the complexities involved and other relevant considerations, direct. Form of appeal and limitation.

Corresponding provision — 1961 regime

INCOME-TAX ACT, 2025	INCOME-TAX ACT, 1961
INCOME-TAX ACT, 2025 -- s. 357	INCOME-TAX ACT, 1961 -- s. 246A
Sub-s. (1) -- Enumerated appealable orders (25+ categories)	1961 s. 246A(1)
Sub-s. (2) -- Specific orders carved out (e.g., DRP-bound)	1961 s. 246A(1) Proviso
Faceless Appellate framework	1961 s. 246A read with FA 2020 / Rule 12
NFAC operational framework	FA 2020 / CBDT Notification 25-Sep-2020

STATUTORY ARCHITECTURE -- 25+ APPEALABLE CATEGORIES

CIT(A) appeals available against orders under: (a) S. 270 -- assessment / intimation; (b) S. 271 -- best judgment assessment; (c) S. 273 -- faceless assessment; (d) S. 279 -- reassessment / income escaping; (e) S. 287 -- rectification of mistake; (f) S. 288 -- other amendments; (g) S. 289 -- notice of demand; (h) Various penalty orders -- s. 270A / 271 / 272 / 273 etc.; (i) TDS-related orders -- s. 393-401; (j) Trust regime orders -- s. 332/351 cancellation orders; (k) PAN orders -- s. 262; (l) Various procedural orders. EXCLUSIONS: (I) DRP-route orders (s. 275 / 1961 s. 144C) -- direct ITAT; (II) Block-assessment orders (s. 294) -- direct ITAT; (III) Approving Panel orders for GAAR (s. 274) -- direct ITAT; (IV) Specific revision orders under s. 377 / 378 -- separate framework. INCLUSION POST-FA 2017/2020: (a) Faceless assessment orders specifically appealable to CIT(A) / NFAC; (b) Updated-return assessments u/s 267; (c) ICDS-based adjustments.

FACELESS APPELLATE FRAMEWORK (POST FA 2020)

FA 2020 introduced FACELESS APPELLATE SCHEME -- CIT(A) operates remotely via NFAC. ARCHITECTURE: (a) National Faceless Appeal Centre (NFAC) Bengaluru -- coordinator; (b) Regional Faceless Appeal Centres (ReFACs); (c) APPEAL UNITS -- handle individual appeals; dynamic case allocation. PROCEDURAL FLOW: (I) Appellant files Form 35 via e-filing portal; (II) NFAC allocates to AU dynamically; (III) AO submits remand / response; (IV) AU may seek inquiry through Verification Unit; (V) Show-cause / hearing opportunity to assessee (FA 2022 personal hearing via VC); (VI) Draft appellate order; (VII) Review (where required); (VIII) FINAL APPELLATE ORDER. CARVE-OUTS from faceless: search-led appeals / international tax / specific complex cases retained at jurisdictional CIT(A).

CASE LAW

(i) CIT(A) jurisdiction varied litigation: PCIT v. Maruti Suzuki India (SC 2019) -- amalgamated company appellate jurisdiction. (ii) Various HC decisions on faceless appellate procedural defects: natural justice / personal-hearing / show-cause adequate. (iii) Recent: Bharat Aluminium / Madras HC parallel rulings (2021) on faceless framework natural-justice; FA 2022 codified personal hearing. (iv) PCIT v. Tata Communications (Bom HC) -- show-cause must be specific.

PRACTITIONER NOTES

(i) JURISDICTION CHECK -- s. 356 JCIT(A) for smaller quantum; s. 357 CIT(A) for larger; verify thresholds. (ii) FORM 35 COMPREHENSIVE -- precise grounds of appeal; statement of facts; documentary annexures; case-law citations. (iii) 30-DAY WINDOW -- strict; condonation requires reasonable cause / illness / etc. (iv) STAY OF DEMAND -- separate application u/s 360; protective during appeal. (v) PERSONAL HEARING REQUEST -- significant cases; preserve due-process. (vi) NFAC vs JURISDICTIONAL CIT(A) -- check applicable framework; faceless default for most. (vii) APPELLATE EVOLUTION -- if CIT(A) adverse, ITAT within 60 days; ITAT can take fresh evidence.

CROSS-REFERENCES

Section 356 -- JCIT(A) appeals (smaller quantum).
Section 358 -- Form of appeal.
Section 359 -- Procedure in appeal.
Section 360 -- Powers of CIT(A).
Section 362 -- ITAT appeals.
Section 245 -- Faceless jurisdiction framework.
Form 35 -- appeal form.
CBDT Faceless Appeal Scheme Notification 25-Sep-2020.

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