Rule 167: Form 99 appeal filing and electronic verification
Rule 167 prescribes Form 99 for an appeal to the Joint Commissioner (Appeals) or Commissioner (Appeals). It requires electronic furnishing and the appropriate verification method, including where the assessee can file an income-tax return on paper.
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Rule 167 - Form of appeal to Joint Commissioner (Appeals) or Commissioner (Appeals) under section 358
(1) An appeal to the Joint Commissioner (Appeals) or the Commissioner (Appeals) shall be made in Form No. 99.
(2) Form No. 99 shall be furnished in the following manner: — (a) in the case of a person who is required to furnish return of income electronically under rules 164 and 180, — (i) by furnishing the form electronically under digital signature, if the return of income is furnished under digital signature; (ii) by furnishing the form electronically through electronic verification code in a case not covered under item (i); (b) in a case where the assessee has the option to furnish the return of income in paper form, by furnishing the form electronically in accordance with clause (a).
(3) The form of appeal referred to in sub-rule (1), shall be verified by the person who is authorised to verify the return of income under section 265, as applicable to the assessee.
(4) Any document accompanying Form No. 99 shall be furnished in the manner in which the said Form is furnished.
Rule breakdown
Use the correct appeal and form
Form 99 is prescribed for the appeal to the stated first appellate authorities under section 358. Check that the order and appeal fall within that statutory route.
The rule supplies the form; it does not by itself establish that every communication or decision is appealable.
The return verification method affects the appeal method
For the person required to furnish the return electronically under the cited rules, the appeal uses digital signature where the return is furnished under digital signature; otherwise the stated electronic-verification-code route applies.
Confirm the applicable method before filing and retain the electronic acknowledgment.
A paper-return option does not create a paper-appeal option
Where the assessee has the option to furnish the return in paper form, the rule still requires the appeal form electronically in accordance with clause (a).
Do not assume an age-based or other return-filing concession automatically carries over to appeals.
Authorised verification and documents
The appeal is verified by the person authorised to verify the return under section 265, as applicable. Accompanying documents are furnished in the same manner as Form 99.
Check the current Act for the appeal period, fees and other requirements, and prepare the order, grounds and supporting documents without inventing a separate deadline from this form rule.
Key takeaways
Form 99
The prescribed first-appeal form.
Electronic filing required
A paper-return option does not permit a paper appeal here.
Section 265 verifier
Use the person authorised for the assessee.
Practical checklist
- Confirm the statutory appeal route.
- Use the correct electronic verification method.
- Retain the acknowledgment and accompanying documents.
Avoid
- Do not transfer a paper-return option to the appeal process.
FAQs
Can a taxpayer entitled to a paper return file this appeal on paper?
Sub-rule (2)(b) still requires electronic furnishing in accordance with clause (a).
Who verifies the appeal?
The person authorised under section 265 to verify the income-tax return, as applicable to the assessee.
Does this rule prescribe the complete appeal deadline and fee?
It prescribes the form and furnishing requirements; check the current Act for the other appeal conditions.
Glossary
- Form 99
- The appeal form prescribed for the stated Joint Commissioner or Commissioner (Appeals) route.