Section 358 — Form of Appeal Limitation | ITA 2025

Section 358 — - FORM OF APPEAL AND LIMITATION

Section 358 is the substantive equivalent of 1961 s. 249 -- the procedural anchor for FILING APPEALS to JCIT(A) / CIT(A). The provision establishes: (a) FORM (Form 35) and signature requirements; (b) LIMITATION of 30 DAYS from order receipt; (c) CONDONATION authority for sufficient cause; (d) FEES based on assessed income / matter classification; (e) prerequisite of advance-tax / undisputed-tax payment in some cases. Critical procedural provision -- non-compliance with form / fee / time limits results in appeal being barred.

Statutory text — Income-tax Act, 2025

Marginal note -- Form of appeal and limitation

(1) Every appeal under this Chapter shall be in such form and verified in such manner, as may be prescribed.

(2) An appeal referred to in sub-section (1), made to the Commissioner (Appeals) or to the Joint Commissioner (Appeals), shall be accompanied by a fee of—

(a) ` 250, where the total income of the assessee as computed by the Assessing Officer in the case to which the appeal relates is ` 100000 or less;

(b) ` 500, where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than ` 100000 but not more than ` 200000;

(c) ` 1000, where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than ` 200000;

(d) ` 250, where the subject matter of an appeal is not covered under clauses (a), (b) and (c).

(3) The appeal shall be presented within thirty days,—

(a) from the date of service of the notice of demand where the appeal relates to any assessment or penalty; or

(b) in any other case, from the date on which intimation of the order sought to be appealed against is served.

(4) For the purposes of sub-section (3)(a), where an application made under section 440(1) is rejected, the period beginning from the date on which the application is made, to the date on which the order rejecting the application is served on the assessee, shall be excluded.

(5) The Joint Commissioner (Appeals) or the Commissioner (Appeals) may admit an appeal after the expiration of the said period if he is satisfied that the appellant had sufficient cause for not presenting it within that period.

(6) No appeal under this Chapter shall be admitted unless at the time of filing of the appeal,—

(a) where a return has been filed by the assessee, the assessee has paid the tax due on the income returned by him; or

(b) where no return has been filed by the assessee, the assessee has paid an amount equal to the amount of advance tax which was payable by him.

(7) The Joint Commissioner (Appeals) or the Commissioner (Appeals) may, for the purposes of sub-section (6)(b) and on an application made by the appellant in this behalf, for reasons to be recorded in writing, exempt him from the operation of the provisions of that sub-section. Procedure in appeal.

Corresponding provision — 1961 regime

INCOME-TAX ACT, 2025	INCOME-TAX ACT, 1961
INCOME-TAX ACT, 2025 -- s. 358	INCOME-TAX ACT, 1961 -- s. 249
Sub-s. (1) -- Form 35 + signature	1961 s. 249(1)
Sub-s. (2) -- 30-day limitation from order receipt	1961 s. 249(2)
Sub-s. (3) -- Condonation authority	1961 s. 249(3)
Fees structure based on income	1961 s. 249(1)(c)
Pre-condition of tax payment	1961 s. 249(4)

STATUTORY ARCHITECTURE

FORM AND CONTENT (sub-s. 1): (I) Form 35 (or prescribed) -- electronic filing on income-tax e-portal; (II) Signed by appellant or authorised representative; (III) Comprehensive grounds of appeal; statement of facts; documentary annexures; (IV) Tax computation showing demand challenged. LIMITATION (sub-s. 2): 30 DAYS from date of order receipt (formerly sub-s. (2)(b) where order served by post / e-portal). CONDONATION (sub-s. 3): JCIT(A) / CIT(A) may admit late appeal on satisfaction of REASONABLE CAUSE for delay. Common grounds: illness / professional advisor's lapse / discovery of new facts / etc. FEES STRUCTURE: (a) Income up to INR 1L: INR 250; (b) Income INR 1L-2L: INR 500; (c) Income above INR 2L: INR 1,000; (d) Other matters: INR 250-500. PRE-CONDITION (sub-s. 4): assessee must have PAID undisputed tax demand BEFORE filing appeal (1961 s. 249(4) preserved). For disputed-tax portion, stay-application under s. 360 / 1961 s. 220(6) available.

E-FILING FRAMEWORK

Post 2017 onwards e-filing mandatory for all CIT(A) appeals: (a) Income-tax e-portal Form 35 module; (b) Digital signature / EVC / Aadhaar OTP; (c) Documentary upload (PDF format); (d) Acknowledgment generation; (e) NFAC dynamic case allocation.

PRACTITIONER NOTES

(i) 30-DAY DIARY -- maintain order-tracking; appeal-deadline calendar. (ii) CONDONATION -- if delay, submit comprehensive cause; medical certificates / professional-advisor affidavits / documentary evidence. (iii) FEES PROPER PAYMENT -- e-payment via portal; correct PAN / AY / type. (iv) PRE-CONDITION COMPLIANCE -- pay undisputed tax before filing; file stay-application for disputed. (v) GROUNDS PRECISION -- specific / numbered / supported by case law / documentary evidence. (vi) ANNEXURES -- comprehensive; assessment order copy / Form 26AS / TDS certificates / bank statements / etc.

CROSS-REFERENCES

Section 356 -- JCIT(A) appeals.
Section 357 -- CIT(A) appeals.
Section 359 -- Procedure in appeal.
Section 360 -- Powers of JCIT(A)/CIT(A).
Section 369 -- Tax payable irrespective of appeal.
Form 35 -- appeal form.

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