CIT(A)

Commissioner of Income Tax (Appeals) CIT(A) is the first appellate authority under the Income Tax Act. Taxpayers who disagree with an assessment order or penalty imposed by a tax officer can file an appeal here, seeking a fair review and potential relief from the demand. Example A taxpayer receives an assessment order demanding additional tax of ₹5 Lakhs (VERIFY: threshold). Disagreeing with the assessing officer's interpretation, the taxpayer files an appeal with the CIT(A) within the stipulated time limit (VERIFY: 30 days). When it matters in practice It is crucial when taxpayers face unjustified tax demands or penalties, providing a formal mechanism to challenge adverse orders before escalating to higher tribunals. Related terms - ITAT - Assessment Order - Appeal Related Service Income Tax Advisory