ITAT kya hota hai?

ITAT ka full form hai:
Income Tax Appellate Tribunal

Yeh ek independent tribunal hai jo Income Tax disputes ko decide karta hai.
Agar aapko CIT (Appeals) ka decision pasand nahi aata, to aap ITAT me appeal kar sakte hain.

 ITAT Appeal Filing Process (Step-by-Step)

 Step 1: CIT(A) ka Order milna

Sabse pehle aapko CIT (Appeals) ka final order milta hai.
Agar aap us decision se satisfy nahi hain, to next step ITAT hai.

 Step 2: Time Limit

Appeal file karne ki time limit:
60 din CIT(A) order ki date se.

Agar delay ho jaye to condonation application deni padti hai.

 Step 3: Appeal Form Fill Karna

ITAT me appeal file karne ke liye:

• Form 36 fill karna hota hai

• Statement of Facts

• Grounds of Appeal

• Relevant documents attach karne hote hain

Appeal online ya physical filing (bench ke rules ke hisab se) hoti hai.

 Step 4: Appeal Fees

Fees depend karti hai assessed income par:

• Income up to ₹1 lakh → ₹500

• ₹1–2 lakh → ₹1500

• ₹2 lakh se zyada → 1% of assessed income (maximum ₹10,000)

• Department appeal → No fee

Step 5: Hearing Process

• ITAT notice bhejta hai

• Aap khud ya CA/Advocate ke through appear ho sakte hain

• Dono sides apni arguments present karte hain

• Evidence discuss hota hai

Step 6: ITAT ka Final Order

ITAT:

✔ Tax reduce kar sakta hai
✔ Addition delete kar sakta hai
✔ Case remand kar sakta hai
✔ Appeal dismiss bhi kar sakta hai

ITAT ka order legally binding hota hai.

 Agar ITAT ka Decision pasand na aaye to?

Next level appeal:

High Court of India (substantial question of law par)
Supreme Court of India

 Required Documents

• CIT(A) order copy

• Assessment order

• Grounds of appeal

• Statement of facts

• Evidence papers

• Fee payment proof

 Simple Summary

✔ ITAT Appeal Hiring koi job process nahi hai
✔ Yeh CIT(A) ke decision ke khilaf next appeal level hai
✔ 60 din ke andar Form 36 file karna hota hai
✔ Hearing hoti hai, phir final order pass hota 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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