How to read an ITAT order

An ITAT order follows a steady pattern. The first page names the bench, the members, the ITA number, the assessment year and the parties. The opening paragraphs set out the grounds of appeal.

Find the issue

Look for the paragraph that begins with the facts of the case. It explains what the Assessing Officer added or disallowed and what the CIT(A) decided.

Find the finding

The Tribunal's own reasoning follows the arguments of both sides, usually after words such as "We have heard the rival submissions". The paragraph after this states what the bench held.

The operative part

The last paragraph says whether the appeal is allowed, partly allowed, dismissed, or allowed for statistical purposes (sent back to the lower authority). This is the "Judgement held" column on this register.

For information only. Not legal or tax advice.