Written Submission Before CIT(A) — Template

BEFORE THE COMMISSIONER OF INCOME-TAX (APPEALS)
[National Faceless Appeal Centre (NFAC)]

Appeal No.       : [as allotted, e.g. CIT(A), NFAC / Appeal No. __]
Name of Appellant: [Name]
PAN              : [ABCDE1234F]
Assessment Year  : [2024-25]
Order appealed   : Assessment order u/s [143(3)/147/144] dated [date]
                   passed by [AO / NaFAC], raising demand of ₹[______].

WRITTEN SUBMISSIONS ON BEHALF OF THE APPELLANT

May it please Your Honour,

1. FACTS IN BRIEF
   1.1 The appellant, [an individual / company / firm], filed its
       return for AY [2024-25] on [date] declaring income of ₹[______].
   1.2 The case was selected for scrutiny and the learned AO passed
       the impugned order u/s [143(3)] making the following additions:
         (a) Addition of ₹[______] u/s 68 (unexplained cash credit);
         (b) Disallowance of ₹[______] u/s 40(a)(ia) (TDS default);
         (c) Disallowance of ₹[______] u/s 14A r.w. Rule 8D;
       thereby assessing income at ₹[______].

2. GROUNDS OF APPEAL (as raised in Form 35) are reiterated.

3. SUBMISSIONS ON GROUND NO. 1 — Addition of ₹[______] u/s 68
   3.1 The appellant received the sum of ₹[______] from [name of
       lender/investor] by account-payee cheque/RTGS. The identity,
       creditworthiness and genuineness stand established by the PAN,
       ITR, bank statement and confirmation of the party enclosed at
       PB pages [__]-[__].
   3.2 Once the primary onus u/s 68 is discharged, the burden shifts
       to the Revenue. Reliance is placed on CIT v. Lovely Exports
       (P) Ltd. (2008) 216 CTR 195 (SC) and CIT v. Orissa Corporation
       (1986) 159 ITR 78 (SC).
   3.3 The addition is therefore unwarranted and deserves deletion.

4. SUBMISSIONS ON GROUND NO. 2 — Disallowance u/s 40(a)(ia)
   4.1 TDS on the payment of ₹[______] was duly deducted and deposited
       on [date] (challan enclosed); alternatively the payee has
       offered the sum to tax, hence the second proviso to s.40(a)(ia)
       read with s.201 applies and no disallowance survives.

5. SUBMISSIONS ON GROUND NO. 3 — Disallowance u/s 14A r.w. Rule 8D
   5.1 The appellant earned exempt income of only ₹[______]; the
       disallowance u/s 14A cannot exceed the exempt income
       (Maxopp Investment / Joint Investments P. Ltd. 372 ITR 694 Del).
   5.2 Investments yielding no exempt income must be excluded while
       computing the average under Rule 8D(2).

6. PRAYER
   In view of the above submissions and case law, it is most
   respectfully prayed that Your Honour may be pleased to:
     (a) delete the addition of ₹[______] u/s 68;
     (b) delete the disallowance of ₹[______] u/s 40(a)(ia);
     (c) restrict/delete the disallowance u/s 14A; and
     (d) grant consequential relief in tax, interest u/s 234A/B/C and
         drop penalty proceedings u/s 270A.

The appellant craves leave to add, alter or amend any ground and to
produce further evidence with permission under Rule 46A.

Respectfully submitted,

[Name of Appellant / Authorised Representative]
[Chartered Accountant / Advocate, Membership/Enrolment No. ___]
Date: [__________]   Place: [__________]

Paper Book (PB) — index of documents relied upon: pages [1]-[__].