Iris – Application to File Appeal against Reference Order

Print This Post Print This Post

Iris web application facilitates Taxpayers for submitting applications online to file appeal against reference orders. The taxpayer is allowed to file an appeal against the following Reference Orders issued to Taxpayer:

  • Assessment Orders
  • Penalty Orders
  • Default Surcharge Orders
  • Other/Miscellaneous Orders

Please note that the Taxpayer can only apply for an appeal against the issued order within 30 days from the date of issuance. After the passage of 30 days, the Taxpayer needs to submit a condonation application first to get permission for filing appeal against such reference orders. Click here to view how to submit a condonation application through Iris.

Following are the steps for “Request to file appeal against reference order”:

  1. Access Iris through the URL, following login screen will be displayed:
  2. Enter Registration No, Password and click “Login” button to proceed.  After a successful login, the Taxpayer will be redirected on Iris dashboard as shown below:
  3. Click ‘Appeals’ from the mega menu bar at the top, the application will load a drop-down list as shown below:
  4. Click on “Request to file appeal against reference Order” from the drop-down as follows:
  5. The application will load a Dialog box to select the tax period. Click on the “Search” button as shown below:
  6. The application will load the tax period selection window. Click on the “Select” link given in front of the desired tax period as shown below:
  7. Application will load task window for “127(4) (Application to file Appeal against Reference Order)”. By default, the “Contents” tab will be open for the taxpayer to provide information in open text form as shown below:
  8. Click on “Attachment” tab to aid reference order by attaching any document as evidence as listed on the screen below:
  9. Click on “+” to add relevant attachments.
  10. A new popup window will appear where the taxpayer can attach a relevant file, after selecting the required file in the field click the “Ok” button to add the file.
  11. Click on “Reference Order” tab, below screen will appear:
  12. Click on the “Search” button to select the relevant reference order.
  13. Order Reference selection window will appear. Please note that the window will list all orders of the selected tax period only. Click on the “Select” link to select the relevant reference order against which the taxpayer wants to file an appeal as shown below:
  14. After selecting the relevant reference order for appeal, it will appear under the Reference Order section, where the taxpayer has the option to view the order as well.
  15. Click on the “Payment” tab to attach CPR for required processing fee against the appeal request as shown below:
  16. To attach CPR, click on “+” button from the top right corner below payments section, the application will load the list of available CPRs where the taxpayer can select the CPR of the desired amount as shown below:
  17. Add payment section under “Misc.” Nature of Income Tax Payments, titled as “920602 – Prescribed Fee for filing of Appeal u/s 127(4)”, For further Payments information refer to this link
  18. Note: Taxpayer shall attach CPRs of appeal fee with at least following amounts for filing an appeal:
    • In case of a company filing an appeal against an assessment order, the application fee shall be Rs. 5000/- rupees and other types of taxpayer(s) shall have to pay Rs. 2500/-.
    • In case of other types of orders, companies shall pay Rs. 5000/- and other types of taxpayer(s) shall pay Rs. 1000/-.
  19. All attached CPRs will appear under the payment section as shown below:
  20. Click on the “Verification” tab, the application will load the acknowledgment declaration as shown below:
  21. The taxpayer needs to enter data in required fields of declaration then enter pin code in the provided field and click on the “Verify Pin” button for verification as shown below: Please note that without verification taxpayer cannot submit appeal request.
  22. After verification, click on the “Submit” button to submit the finalized appeal request as shown below:
  23. Please note that once submitted, the taxpayer will not be able to edit the appeal request anymore. To save the appeal request for further editing and later submission, click on the “Save” button to save the task as a draft.
  24. To get the printable version of the completed application, click on the “Print” button. The application will load the printable version of the filled appeal request as shown below:



Your email address will not be published. Required fields are marked *

19 − 7 =