DRAFT AND SAVE ONLINE APPEAL FORM AND OTHER FORMS WELL IN ADVANCE to face contingencies and to seek condonation of delay, if any in uploading of form and documents.

[DEV KUMAR KOTHARI]

Earlier articles on related subjects:

First appeal – online form 35 needs suitable changes in format, size, fonts, and permitted characters from key board. In miscellaneous attachment clarification about timely filing and /or condonation of delay petition, stay petition , detailed statement of facts and detailed grounds of appeal can be incorporate.

Problems in new portal forcing tax payers to seek adjournment.

Disappointment with IT Portal 2- even in first step of authentication of document.

Continuing many problems in ITD portal:

We are still facing many problems in working online on the portal of ITD. Difficulties due to internet speed and various internet explorers and settings in computers is common and can effect users in different ways.

Difficulty in corrections and saving in documents, importing information, unacceptable special characters while typing, limited size of space provided for different forms and in different sections of any form slow working  are common.

There are contingencies about such problems.

Sometimes problems arise because there are changed made in portal. In some cases information saved earlier may be distorted or may not be useful.

Therefore, it is good idea to draft online documents with contents drafted in common document and saved from there we can copy and paste information in online form, if so allowed. Otherwise information is to be fed in online form and saved. These should also be saved in other common format of document so that in case of need in future, the same can be used by rewriting or copy and paste if allowed.  

About appeal before first appellate authority:

It is advisable to take steps well in advance and fill in and save form 35 from time to time till it is completed and uploaded. Practical suggestions are:

1. Deposit appeal fees online so that it get confirmed during online filing.

2. Compile information , start filling form 35 online and save draft.

3.  Some problems may be faced in selection of section from drop link. E.g. 147 rws 143.3, 144, 144B, 144C  …. if option of section , as mentioned in order is not found. We may have to choose s.143.3 rws 147 or other most appropriate combination available in dropdown selection list.

4.   Some problem may arise in DIN, dates etc.

5. During writing on document, some special characters which are not permitted can be removed so that at the time of uploading problem is reduced. The portal does not provide online real time warning about such problems. These are pointed out at last stage of uploading. Portal need to be corrected in this regard, but we are helpless, at present.

6. There can be many other uncertain and unforeseen problems

So we need to prepare well in advance.

Ground for condonation of delay, if any:

Filling and saving draft form 35, well in advance will show sincerity of assesse in this regard and will be considered as good reason for condonation of delay, if any in uploading form 35.