How to File an Appeal Before ITAT: A Step-by-Step Guide

How to File an Appeal Before ITAT

When the Commissioner of Income Tax (Appeals) [CIT(A)] dismisses your appeal and you are dissatisfied with the decision, the next level of appeal is the Income Tax Appellate Tribunal (ITAT). ITAT is the second appellate authority under the Income Tax Act and plays a crucial role in resolving disputes between taxpayers and the Income Tax Department. This step-by-step guide by TaxUnplug, your trusted tax consultant, explains how to file an appeal before ITAT.

When Can You Appeal Before ITAT?

An appeal before ITAT can be filed when:

1. You are dissatisfied with the order of CIT(A),
2. The CIT(A) upholds the additions made or penalties imposed by the Assessing Officer (AO),
3. Specific legal grounds or facts were ignored or misinterpreted by CIT(A).
4. Orders passed by the Assessing Officer as per the directions of the Dispute Resolution Panel.

The filing of appeal by the taxpayer is regardless of the monetary limit as the prescribed for income tax department, Hence you can file an appeal before ITAT based on the merits of the case.

ITAT serves as the final fact-finding authority, and its decisions are binding unless challenged in the High Court or Supreme Court.

Step-by-Step Guide to Filing an Appeal Before ITAT

1. Review the Order of CIT(A)

1. Analyse the order to understand the grounds on which your appeal has been dismissed.
2. Identify errors in law, misinterpretation of facts, or incorrect conclusions drawn by CIT(A).

2. Prepare Form 36

2. The appeal before ITAT is filed using Form 36.
3. Form 36 requires details such as:
   • Name and address of the appellant (taxpayer),
   • Details of the order passed by CIT(A),
   • Grounds of appeal – specific issues on which CIT(A)’s order is being challenged,
   • Statement of facts explaining the case and supporting your claims.

3. Attach Supporting Documents

3. The following documents must be attached along with Form 36:
   • Copy of the CIT(A)’s order,
   • Copy of the assessment order passed by the AO,
   • Grounds of appeal submitted before CIT(A),
   • Copies of supporting evidence, if required.

4. File the Appeal

4. The appeal can be filed Online via the e-filing portal of the Income Tax Department by filing Form 36 along with the supporting documents.
5. After filing online application, the documents in relation to the application should also submitted physically.
6. Ensure the appeal is filed within 2 months from the end of the month in which the order sought to be appealed against is communicated.

5. Pay the Prescribed Appeal Fee

5. Pay the required fee based on the assessed income and tax demand, as prescribed under the Income Tax Act.
6. Provide the details of the fee payment in Form 36.

6. Representation Before ITAT

6. ITAT hearings are similar to court proceedings. Taxpayers or their representatives (like Chartered Accountants or tax advocates) must argue the case and present supporting evidence.
7. A two-member bench of ITAT, consisting of a Judicial Member and an Accountant Member, will hear your case.

7. Monitor the Progress of Your Case

7. After filing the appeal, regularly track the case status on the ITAT portal.
8. Attend hearings as and when scheduled.

Important Timelines

• The appeal before ITAT must be filed within 2 months from the end of the month in which the order sought to be appealed against is communicated.
• Delay in filing the appeal can be condoned by ITAT, but a valid reason must be provided.

Common Mistakes to Avoid

1. Missing the deadline for filing the appeal.
2. Drafting vague or incomplete grounds of appeal.
3. Failing to attach required documents, such as copies of CIT(A) and AO orders.
4. Lack of proper representation during ITAT hearings.

Why Choose TaxUnplug for Your ITAT Appeal?

Filing an appeal before ITAT requires a detailed understanding of tax laws, preparation of strong legal arguments, and proper case representation. TaxUnplug, with its team of experts, ensures:

• Precise drafting of Form 36 with well-defined grounds of appeal and statements of facts,
• Preparation of all necessary documents and evidence,
• Professional representation before ITAT for a favourable outcome.

Whether you are in Mumbai, Surat, Pune, Jaipur, Jodhpur, or Ahmedabad, TaxUnplug provides comprehensive support for filing appeals at every level.

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Take the next step in resolving your tax disputes—let TaxUnplug guide you through the ITAT appeal process!

The information provided in above blog is for general informational only and should not be considered as legal or tax advice. Request you to please follow latest updated in reference to above details. We advise to consult with a qualified tax professional such as “Taxunplug” for all your tax needs.