Appeal at Income Tax Appellate Tribunal (ITAT) – Filing & Representation Services

Q: What types of orders can be appealed to ITAT?

Orders of CIT(A) under Sections 246A and 246, PCIT/CIT orders under Sections 12A, 12AA, 80G, 10(23C), and TPO orders. Both taxpayer and Income Tax Department can appeal. ITAT is the final fact-finding appellate authority.

Q: What is the filing fee for an ITAT appeal?

Up to Rs. 1 lakh assessed income: Rs. 500. Rs. 1-2 lakh: Rs. 1,500. Above Rs. 2 lakh: Rs. 10,000. Penalty appeals: Rs. 250 (up to Rs. 10,000 penalty) or Rs. 500 (above Rs. 10,000 penalty).

Q: What happens if the ITAT order is adverse?

Appeal to High Court under Section 260A — but only on a substantial question of law, not facts. Further appeal to Supreme Court under Article 136. Because High Court cannot re-examine facts, present all evidence fully at ITAT stage.

Q: How long does an ITAT appeal typically take?

6 months to over 2 years for first hearing in major cities, depending on bench workload. Stay applications heard more quickly — often within weeks. Multiple hearing dates common for argued cases.

Q: Can new evidence be submitted before ITAT?

Yes, with tribunal permission under Rule 29 — granted when the evidence is necessary for proper adjudication and there was sufficient cause for non-production at the lower level, or when improperly rejected earlier.

Expert ITAT Appeal Filing, Case Preparation, and Professional Representation Before the Appellate Tribunal

The Income Tax Appellate Tribunal (ITAT) is the second appellate authority in the Indian income tax appellate hierarchy — positioned above the Commissioner of Income Tax (Appeals) [CIT(A)] and below the High Court. An appeal lies to the ITAT under Section 253 of the Income Tax Act, 1961 against orders of CIT(A) — or in certain cases, directly against orders of the Principal Commissioner or Commissioner. ITAT is a fact-finding tribunal and the final appellate authority on questions of fact, making it critically important for taxpayers to present their case with complete evidence and well-argued legal submissions at this stage.

ITAT proceedings are more formal and procedurally rigorous than CIT(A) proceedings. The tribunal consists of a Judicial Member and an Accountant Member. Cases are decided based on a memorandum of appeal, paper book of documents, and oral arguments. Our specialists provide comprehensive ITAT appeal services — from drafting the memorandum of appeal and preparing the paper book to appearing before the bench. This service connects with our CIT(A) appeal, CA for ITAT appeal, scrutiny assessment representation, and income tax advisory.

Our ITAT Appeal Services

ITAT Appeal Filing – Form 36

Preparation and filing of the ITAT appeal (Form 36) within 60 days of receiving the CIT(A) order — covering grounds of appeal, statement of facts, and verification — filed with the ITAT registry in the correct bench jurisdiction.

Grounds of Appeal Drafting

Expert drafting of comprehensive grounds of appeal challenging every adverse finding of the CIT(A) on both factual and legal grounds — with precise statutory references and relevant ITAT, High Court, and Supreme Court precedents.

Paper Book Preparation

Systematic preparation of the ITAT paper book containing all relevant documents, assessment records, CIT(A) order, evidence, and case law — organised and paginated as required by ITAT procedural rules for bench submission.

Oral Arguments & Bench Representation

Professional representation at ITAT hearings — presenting oral arguments before the two-member bench, answering the tribunal's questions, citing relevant precedents, and making effective factual and legal submissions.

Condonation of Delay

Where the 60-day filing deadline has been missed, preparation and filing of a condonation of delay application with detailed reasons and supporting affidavit — seeking the ITAT's indulgence to admit the appeal despite delay.

Stay of Demand Application

Filing of a stay application before ITAT under Rule 35 to stay the recovery of the disputed tax demand during the pendency of the ITAT appeal — including preparation of the stay petition and representation at the stay hearing.

Key Features of ITAT Appeals

ITAT is the final fact-finding appellate authority — facts not raised at ITAT cannot generally be raised before the High Court
Appeal must be filed within 60 days of receiving the CIT(A) order — delay requires condonation application
ITAT bench consists of a Judicial Member and an Accountant Member — bench composition matters for case strategy
ITAT orders are binding on both the taxpayer and the tax department for the specific case
Stay of demand is available during ITAT pendency — protecting taxpayers from coercive recovery action
Department can also file appeals at ITAT — our professionals handle both taxpayer and departmental cross-appeals

Frequently Asked Questions

What types of orders can be appealed to ITAT?

Under Section 253 of the Income Tax Act, an appeal to ITAT lies against: orders of CIT(A) under Sections 246A and 246; orders of the Principal Commissioner or Commissioner under Sections 12A, 12AA, 80G, 10(23C), and others; orders of the TPO (Transfer Pricing Officer) in certain cases; and orders relating to search and seizure assessments. Both the taxpayer and the Income Tax Department can file appeals before ITAT — a departmental appeal is called an appeal by the Revenue, and a taxpayer's appeal is called an appeal by the Assessee.

What is the filing fee for an ITAT appeal?

The ITAT appeal filing fee depends on the disputed tax amount: for assessed income up to ₹1 lakh, the fee is ₹500; for assessed income between ₹1 lakh and ₹2 lakh, the fee is ₹1,500; for assessed income exceeding ₹2 lakh, the fee is ₹10,000. For appeals against penalty orders, the fee is ₹250 for penalties up to ₹10,000 and ₹500 for penalties exceeding ₹10,000. Miscellaneous application fees are separate. The appeal is presented to the Registrar of the ITAT bench having jurisdiction over the taxpayer's assessing range.

What happens if the ITAT order is adverse — can I appeal further?

Yes. An adverse ITAT order can be challenged before the High Court by filing an appeal under Section 260A of the Income Tax Act — but only on a substantial question of law, not on questions of fact. The High Court does not re-examine evidence or factual findings of ITAT. Further appeal from the High Court lies to the Supreme Court under Article 136 of the Constitution (Special Leave Petition). Because of these limitations on further appeals, it is essential to present all factual evidence and arguments fully at the ITAT stage itself.

How long does an ITAT appeal typically take?

ITAT appeal timelines vary significantly across benches and depend on the bench's workload. In major cities, the wait time from filing to first hearing can range from 6 months to over 2 years. After the first hearing, cases may be listed multiple times for arguments and final orders. The ITAT is required to decide appeals expeditiously, but delays are common due to the volume of cases. Stay applications are typically heard more quickly — often within a few weeks of filing — as they provide interim relief from recovery pending the appeal.

Can new evidence be submitted before ITAT that was not submitted at lower levels?

Yes, but with restrictions. Under Rule 29 of the ITAT Rules, additional evidence can be submitted before ITAT only with the permission of the tribunal — which is granted when the evidence is necessary for proper adjudication and the party had sufficient cause for not producing it at the lower level, or when the AO or CIT(A) improperly rejected it. The tribunal may also call for additional evidence if it considers it necessary. Our professionals carefully assess what additional evidence might be beneficial and navigate the procedural requirements for admitting new material before ITAT.

Need Representation Before ITAT? Trust Expert Tax Professionals.

We prepare compelling ITAT appeals, paper books, and oral arguments — fighting for the best possible outcome before the tribunal.

F.A.Q.

What is GSTR-9 and why is it required?

GSTR-9 is an annual GST return that summarizes all transactions reported during the financial year. It is required to ensure proper reconciliation and compliance with GST laws.

Who is required to file GSTR-9?

All regular GST-registered taxpayers are required to file GSTR-9, except composition dealers, casual taxable persons, and non-resident taxpayers.

What is the due date for filing GSTR-9?

The due date is generally 31st December following the end of the relevant financial year, unless extended by the government.

What details are included in GSTR-9?

It includes details of outward supplies, inward supplies, input tax credit claimed, taxes paid, and adjustments made during the year.

Is GSTR-9 mandatory for all taxpayers?

GSTR-9 is mandatory for most regular taxpayers, but certain small taxpayers may get exemptions based on turnover thresholds notified by the government.

What happens if GSTR-9 is not filed on time?

Late filing may result in penalties and late fees, along with potential compliance issues or notices from GST authorities.