Iris – Application to File Appeal against Reference Order

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Application to File Appeal against Reference Order

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. System will load application task window asking taxpayer to select tax period as shown below:
  6. Click on “period” button provided under name field on task window, system will load tax period search window as shown below:
  7. Enter the Tax Year in “Tax Period” field and click “” button.  System will load start date and end date of Tax Period for selection. Click on “Select” link provided in front of tax period record as shown below:
  8. System will redirect taxpayer on task window for “127(4) (Application to file Appeal against Reference Order)”. By default, “Contents” tab will be open for taxpayer to provide information in open text form as show below:
  9. Click on “Payment” tab to attach CPR for required processing fee against the appeal request as shown below:
  10. To attach CPR, click on “+” button from top right corner under payments section, application will load list of available CPRs where taxpayer can select the CPR of desired amount as shown below: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 type of taxpayer(s) shall have to pay Rs. 2500/-.
    • In case of other type of orders, companies shall pay Rs. 5000/- and other type of taxpayer(s) shall pay Rs. 1000/-.
    • Taxpayer can create payment for 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 “
  11. After selection, all attached CPRs will appear under payment section as shown below:
  12. Click on “Attachment” tab to aid reference order by attaching any document as evidence as listed on screen below:
  13. Click on “+” to add relevant attachments.
  14. A new popup window will appear where tax payer can attach documents, after selecting required file in field click “Ok” button to add file.
  15. Now click on “Reference Order” tab, below screen will appear:
  16. Click on the “Search” button to select relevant reference order. Order Reference selection window will appear as below:
  17. Please note that the window will list all order of the selected tax period only. Click on “Select” link to select the relevant reference order against which tax payer wants to file appeal as shown below:
  18. After selecting relevant reference order for appeal, it will appear under Reference Order section, where tax payer has the option to view order as well.
  19. Click on “Verification” tab, application will load acknowledgement declaration as shown below:
  20. Taxpayer needs to enter data in required fields of declaration then enter pin code in provided field and click on “Verify Pin” button for verification as shown below:
  21. Please not that without verification taxpayer cannot submit appeal request. After verification, Click on “Submit” button to submit the finalized appeal request as shown below:
  22. If taxpayer receives error to file condonation application first as shown below, then Taxpayer needs to submit condonation application first to get permission for filing appeal against selected reference orders. Click here to view how to submit a condonation application through Iris.
  23. After getting approval of condonation application, user may return to submit the “Application to file Appeal against reference order” for further processing. Please note that once submitted, taxpayer will not be able to edit the appeal request any more. To save the appeal request for further editing and later submission, click on “Save” button to save task as draft.
  24. To get the printable version of completed application, click on “Print” button. Application will load the printable version of filled appeal request as shown below:

Appeal Application – Assignments

The submitted appeal application will be visible in Iris – Outbox of Taxpayer. During the appeal application approval process, Taxpayer may receive multiple assignments created by Commissioner Appeal to get required details. The Taxpayer can also initiate assignment for the Commissioner Appeal / Tax Officer for certain activities like Request for early hearing etc.

Following are the steps to View / Create assignments on Iris:

  1. Access Iris and login with valid credentials. After successful login, Taxpayer will be redirected on Iris dashboard.
  2. From the left panel, Click on “Outbox’ and then click on “Appeals” section to view the relevant application as show below:
  3. Click on the application from the right grid to select the record. On selection, the system will highlight the record in yellow. System will also enable “view” button on top action buttons menu as shown below:
  4. To view application, click on “View” button, Iris will load the details of application in read only view as shown below:
  5. Now click on “Assignments” tab, Iris will load assignments window as shown below:
  6. To create new assignment, click on “New” button, Iris will load list of options as shown below:
  7. Click on “select” link for the desired assignment option, Iris will load the assignment task window where Taxpayer can add details, attach relevant documents as save the assignment for Tax Officer as shown below:
  8. Once saved, the assignment will be listed on screen as shown below:

Following are the details of all available assignments for the Taxpayer:

Request for early hearing

Taxpayer has been granted the provision to request for early hearing against the appeal request. The hearing process is subject to approval by Commissioner Appeal. After submission, the Taxpayer can view the “Issuance of Hearing Notice” assignment under the same area once issued by the Commissioner Appeal.

Request for addition of grounds

Taxpayer can create this assignment for addition of grounds relevant to appeal request.

Request for grant of stay

During the appeal process, Taxpayer can request for stay on the specified reference order.

Adjournment required on hearing

Taxpayer can request for adjournment on received hearing notice by creating this assignment.

Withdrawal of appeal application

Before the appeal process is completed, Taxpayer can initiate this assignment to withdraw appeal application.

Information Provided

This assignment is created in reply to assignment of “information required” submitted by Tax officer for the Taxpayer.

Note: Taxpayer can view all communication process for the appeal application under this assignments tab. All assignment created by commissioner / Tax officer for Taxpayer will also be available here so that Taxpayer can reply accordingly.




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