How to file an appeal before the ITAT

An appeal lies to the Income Tax Appellate Tribunal against an order of the Commissioner of Income Tax (Appeals) and certain other orders listed in section 253 of the Income-tax Act, 1961. Both the assessee and the Department can appeal.

Time limit

The appeal is filed within 60 days of the date on which the order appealed against is communicated (section 253(3)). The Tribunal can admit a late appeal if there was sufficient cause for the delay, so a condonation application with an affidavit should accompany it.

Form and fee

The appeal is filed in Form 36 with the grounds of appeal, a copy of the order appealed against, and the order of the Assessing Officer. The fee depends on the total income assessed: ₹500 up to ₹1 lakh, ₹1,500 above ₹1 lakh up to ₹2 lakh, and 1% of assessed income, capped at ₹10,000, above ₹2 lakh. Check the current rule before filing.

Cross-objections

The respondent may file cross-objections in Form 36A within 30 days of receiving notice of the appeal (section 253(4)).

For information only. Not legal or tax advice.