Step-by-Step Procedure for Filing ITAT Appeal

Filing an appeal before the Income Tax Appellate Tribunal (ITAT) is a crucial step for taxpayers who are dissatisfied with the appellate order passed by the Commissioner of Income Tax (Appeals) [CIT(A)]. The ITAT, being the final fact-finding authority in the income tax hierarchy, provides an opportunity for impartial adjudication of disputes. The procedure for filing an ITAT appeal involves careful preparation and adherence to legal formalities, including online filing through the income tax portal and submission of physical documents to the respective ITAT bench. This guide provides a clear, step-by-step overview to help appellants navigate the appeal process smoothly and in compliance with the rules.

✅ Step-by-Step Procedure for Filing ITAT Appeal

1. Identify Appealable Order

You can file an appeal to the ITAT against orders passed by: CIT(A)

Principal Commissioner or Commissioner under specific sections (e.g. sec 263, sec 12AA denial)

AO in certain direct assessment cases (in rare situations)

2. Prepare Form 36

Form 36 is the prescribed form for appeal to ITAT.

It must be filed online on the e-filing portal of the Income Tax Department.

Required Attachments:

Order of CIT(A)

Assessment order of AO

Grounds of appeal

Statement of facts

Notice of demand

Copy of challan (appeal fee paid)

3. Pay Appeal Fee

The fee depends on assessed income:

₹500 if total assessed income < ₹1 lakh

₹1,500 if income is between ₹1–2 lakh

1% of assessed income (max ₹10,000) if > ₹2 lakh

Payment is made through NSDL/Tax Payment portal under ‘Other Payments’ → ‘Appeal Fees under ITAT’.

4. File Appeal on e-Filing Portal

Steps:

Go to ‘e-File’ → ‘Income Tax Forms’ → ‘File Income Tax Forms’

Search for Form 36

Upload all required details and documents

Submit the form digitally with DSC or EVC

5. Verification & Acknowledgement

Once successfully filed, an acknowledgement is generated.

You may also receive communication from ITAT registry for defects, if any.

6. Notice of Hearing

The ITAT will issue a notice of hearing.

You (or your authorized representative) must appear before the Bench on the given date.

7. Proceedings & Final Order

Proceedings are quasi-judicial.

Both parties present arguments.

ITAT may allow, dismiss or modify the appeal.

Final order is passed, which can be further appealed to the High Court, if substantial question of law arises.

📌 Important Notes

ITAT is the final fact-finding authority in tax matters.

Time Limit to file appeal: 60 days from the date of CIT(A)’s order.

Condonation of delay can be requested with reasonable cause.

Please share