ITAT me appeal kab file karte hain?

Aap ITAT me appeal tab karte hain jab:

• Aapko CIT(A) ka order mil chuka ho

• Aap us order se agree na karte ho

• Tax demand, penalty, addition, disallowance, ya transfer pricing ka dispute ho

Note: Direct AO ke order ke khilaf ITAT nahi ja sakte. Pehle CIT(A) jana zaruri hai.

 Time Limit kya hai?

• Appeal 60 din ke andar file karni hoti hai

• 60 din ka time CIT(A) ke order receive hone ki date se count hota hai

• Agar delay ho jaye to Condonation of Delay application lagani padti hai

 ITAT Appeal Fees

• Income 1 lakh tak – Rs 500

• 1 lakh se 2 lakh tak – Rs 1500

• 2 lakh se upar – Rs 10,000

• Penalty matters – Rs 500

ITAT Appeal Filing Process (Step by Step)

 Form 36 bharna

ITAT me appeal Form No. 36 me file hoti hai.

Isme include hota hai:

• Assessee ka naam aur PAN

• AO details

• CIT(A) order details

• Grounds of Appeal

• Statement of Facts

 Documents attach karne hote hain

• CIT(A) ka order copy

• Assessment Order

• Grounds of Appeal

• Statement of Facts

• Appeal fee challan

• Authority letter (agar CA ya advocate file kar raha ho)

 Online Filing kaise karein?

Ab ITAT appeal online file hoti hai through
Income Tax Department portal.

Process:
Login → e-File → Income Tax Forms → File Income Tax Forms → Form 36 (Appeal to ITAT)

 Digital Signature

• Company / Firm ke liye DSC mandatory hai

• Individual DSC ya EVC se verify kar sakta hai

 ITAT me hearing kaise hoti hai?

1. Appeal admit hoti hai

2. Case bench ko allot hota hai

3. Hearing date milti hai

4. Assessee/CA aur Departmental Representative arguments dete hain

5. Case laws refer kiye jate hain

6. Written order pass hota hai

 Common Issues jo ITAT me aate hain

• Section 68 cash credit

• Bogus purchase

• Disallowance u/s 14A

• Transfer pricing

• Penalty u/s 271(1)(c)

 Stay of Demand kya hota hai?

Agar tax demand pending hai to aap ITAT me Stay Application file kar sakte hain.
Generally 20% demand deposit karne par stay mil sakta hai (case to case basis).

 ITAT ke baad kya?

Agar ITAT ka decision bhi favour me na aaye to aap
High Court of India me appeal kar sakte hain (sirf substantial question of law par).

Uske baad final level hota hai
Supreme Court of India.

 Short Summary

ITAT appeal filing ka matlab hai CIT(A) ke order ke khilaf Form 36 ke through Income Tax Appellate Tribunal me appeal karna. Yeh Income Tax litigation ka bahut important stage hai.

Written by:
Abhishek Gupta
Chartered Accountant
Office No. 19, Sagar Building, 4th Floor, Plot-327,
Narshi Natha Street, Masjid Bunder (West),
Mumbai – 400009
📞9324776120
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