CIT(A) · Faceless appeals
First Appeal Submissions drafts your submission ground by ground — from the Assessment Order and Form 35 — and flags every missing fact instead of guessing. A precedent-backed first draft in minutes, not five hours.
Every draft ends with the precedents relied upon. A draft for professional review — never filed-ready advice.
Ground 1 — Addition u/s 68 (unexplained cash credit)
Ground 2 — Disallowance u/s 14A r.w. Rule 8D
Ground 3 — Penalty u/s 271(1)(c)
Ground 4 — Interest u/s 234B / 234C
The judgement stays yours.
How it works
Give First Appeal Submissions the Assessment Order and Form 35. That is the record it works from — nothing more.
Every ground of appeal is parsed and drafted separately, with the precedents relied upon cited at the end.
Where a fact is not on record, First Appeal Submissions marks it in the margin. You decide what to add. The judgement stays yours.
The difference
First Appeal Submissions drafts only from what's on your record. Where a fact is missing, it says so — in the margin, by name — instead of writing around the gap. You file arguments you can stand behind.
Margin flag
Fact needed — exempt income for AY 2022–23.
In every draft
Each ground of appeal drafted separately, numbered as it will be filed.
Gaps named in the margin, never written around.
Every precedent and past submission relied upon, listed for 60-second verification.
Export a clean Word document, formatted to file.
An optional personal style addendum drafts in your voice and formatting.
Arguments drawn from 45 years of a senior counsel's submissions and current case law.
The knowledge base
First Appeal Submissions draws on thousands of written submissions by a senior counsel with 45+ years at the bar, a library of judicial precedents, and live research on the Income-tax Act, Rules, Circulars and Notifications. Client identities are stripped before anything enters the knowledge base.
It is a first draft for your review — the judgement stays yours.
See it on a real matter
Ground-wise facts and arguments, live-citation markers, and every missing fact flagged in the margin. Read it before you spend a rupee.
Ground 2 · Disallowance u/s 14A
The learned Assessing Officer erred in invoking Rule 8D without first recording objective satisfaction as mandated in Maxopp Investment Ltd. v. CIT (2018) 402 ITR 640 (SC).
Consequently, the disallowance is unsustainable on the record as presently constituted.
First Appeal Submissions note
Source of investment funds not on record.
Pricing
From ₹5,000 a submission. No subscription. A credit is spent only when you accept the draft.
Questions
No — it's a first draft for professional review. Grounds with missing facts are flagged, not filed-ready. The judgement stays yours.
CIT(A) faceless appeals. Upload the Assessment Order and Form 35. ITAT drafting is on the roadmap.
Uploaded orders are stored encrypted and never used to train a shared model. Client identities are stripped from the knowledge base.
Prepaid credits — one credit drafts one submission. No subscription. A credit is spent only when you accept a draft.
Yes. Add a personal style addendum and First Appeal Submissions drafts in your voice and formatting, over the senior counsel's argument structure.
A precedent-backed first draft in minutes, not five hours.