ITAT Appeal: Challenge an Income Tax Order

The Income Tax Appellate Tribunal, or ITAT, is the second level of appeal in income tax. You go there after the Commissioner Appeals, that is CIT Appeals, decides your first appeal. File Form No. 36 under Section 253 within 60 days of receiving the CIT Appeals order. The ITAT works under the Ministry of Law and is independent of the tax department.

If you are short on time, jump to the step-by-step on filing Form 36 below.

Income tax disputes move through two appeal levels before a court. The first appeal goes to the Commissioner Appeals under Section 246A in Form 35. If that order still goes against you, the second appeal goes to the ITAT under Section 253 in Form 36.

The two stages are different in almost every way. The authority, the section, the form, the time limit and the fee all change. The table below sets them side by side so you know exactly where you stand.

The first appeal is covered in a separate guide: the first appeal to CIT Appeals under Section 246A. This guide is only about the second appeal.

You can appeal to the ITAT in these situations.

• Against an order of the Commissioner Appeals passed under Sections 250 and 251, that is your first appeal result.
• Against a revision order passed under Section 263 by the Principal Commissioner or Commissioner.
• Against a penalty order passed by the Principal Commissioner or Commissioner.

Both sides can appeal. If the tax department loses at CIT Appeals, it too can take the matter to the ITAT. So you may receive notice of an appeal filed against you.

Count 60 days from the date you received the CIT Appeals order. File on or before day 60. If you are late, attach a separate application explaining the delay, because the Tribunal can condone delay for good reason.

Fill Form No. 36 under Rule 47 of the Income-tax Rules. State the grounds of appeal clearly and number them. Keep each ground to one specific objection against the order.

Attach the order you are appealing against, the assessment order, the grounds of appeal and the fee proof. File the set in the prescribed number of copies as the Tribunal registry requires.

Pay the fee under Section 253 based on the total income assessed by the Assessing Officer. The slabs are in the next section. Keep the challan or payment proof with your file.

Submit the form and papers to the ITAT bench that covers your jurisdiction. You can check bench details on the official ITAT website at https://itat.gov.in. Keep a stamped acknowledgement.

The fee depends on the total income the Assessing Officer assessed, not the tax in dispute.

A miscellaneous application before the Tribunal carries a fee of Rs 50.

If the tax department files an appeal and you are the respondent, you can defend and also raise your own points. File cross-objections in Form 36A within 30 days of receiving notice of the appeal. Cross-objections let you challenge parts of the order even without filing your own fresh appeal.

The ITAT is the final fact-finding authority. It can settle questions of fact for good, so its view on the evidence usually stands.

A further appeal lies to the High Court under Section 260A, but only on a substantial question of law, and you must file within 120 days. A pure dispute about facts cannot be reopened there. After the High Court, the matter can go to the Supreme Court.

This is why your grounds before the ITAT matter so much. Once facts are settled here, the higher courts look only at the law.

You have 60 days from the date you receive the Commissioner Appeals order. File Form 36 within that period. If you miss it, file a delay condonation application with reasons, and the Tribunal can allow it for sufficient cause.

Use Form No. 36 under Rule 47 of the Income-tax Rules. If you are the respondent in an appeal filed by the tax department, you use Form 36A for cross-objections within 30 days of notice.

The fee is based on the income assessed by the Assessing Officer. It is Rs 500 up to Rs 1 lakh, Rs 1,500 between Rs 1 lakh and Rs 2 lakh, and Rs 10,000 or 1 percent of assessed income, whichever is less, above Rs 2 lakh.

Yes. Both the taxpayer and the tax department can appeal under Section 253. If the department appeals, you receive notice and can file cross-objections in Form 36A within 30 days.

Yes, but only on a substantial question of law, under Section 260A, within 120 days. The ITAT is the final authority on facts, so the High Court will not re-examine the evidence itself.

No. The ITAT works under the Ministry of Law and is independent of the tax department. That independence is why it sits as the second, neutral appeal stage above the Commissioner Appeals.

• Find your CIT Appeals order and note the date you received it.
• Count 60 days forward and mark your deadline.
• List your grounds of appeal, one objection per line.
• Check the assessed income to work out your fee slab.
• Read The RTI Playbook for how appeals and right-to-information requests work together.

• Income-tax Act 1961, Sections 253, 253(6) and 260A.
• Income-tax Rules, Rule 47 and Form No. 36.
• Income Tax Appellate Tribunal, https://itat.gov.in.
• For statutory background, see the RTI and statute reference.

• First appeal to CIT Appeals under Section 246A and Form 35
• ESOP and RSU perquisite and capital gains tax
• The RTI and statute reference