How to File an Appeal Before the ITAT in India: Process, Fees, Forms and Timeline

Kaustav Chowdhury
12 hours ago
4 min read

The Income Tax Appellate Tribunal (ITAT) is a quasi-judicial body established under Section 252 of the Income Tax Act, 1961, and it serves as the final fact-finding authority in income tax disputes. An appeal to the ITAT lies under Section 253 of the Act against orders passed by the Commissioner of Income Tax (Appeals) or CIT(A). The ITAT's decisions on questions of fact are final, with further appeal to the High Court only on substantial questions of law. This guide covers the step-by-step process of filing an ITAT appeal, including Form 36, the fee structure, the 60-day filing window, and the expected disposal timeline. For a recent landmark ITAT ruling, see our coverage of the OYO angel tax case where ITAT deleted a Rs 3,885 crore share premium addition.

Who Can Appeal and Against Which Orders

Under Section 253(1) of the Income Tax Act, any assessee aggrieved by an order passed by the CIT(A) may appeal to the ITAT. Under Section 253(2), the Principal Commissioner or Commissioner of Income Tax may also direct an appeal to the ITAT if they consider that the CIT(A) order is erroneous. The orders against which an ITAT appeal lies include: orders of CIT(A) under Section 250 (appeals against assessment orders); orders under Section 271 (penalty orders, when appealed through CIT(A)); orders under Section 263 (revision by the Commissioner); and orders under Section 154 (rectification orders, when appealed through CIT(A)). For understanding the initial assessment and notice process, see our guide on how to respond to an income tax notice in India.

Step 1: Prepare Form 36 and Grounds of Appeal

The appeal to the ITAT is filed using Form 36, which is prescribed under Rule 47 of the Income Tax Rules, 1962. Form 36 requires: the appellant's name, PAN, address, and assessment year; details of the order being appealed (order number, date, and the authority that passed it); a concise statement of facts; the grounds of appeal (each ground must be stated separately and numbered); and the relief sought. The grounds of appeal are the most critical part of the form. Each ground should precisely identify the legal or factual error in the CIT(A) order, cite the relevant section of the Income Tax Act, and state why the order is unsustainable. Vague or omnibus grounds (such as "the order is bad in law and on facts") are discouraged and may be struck out by the Tribunal. Attach a certified copy of the CIT(A) order being appealed, a copy of the original assessment order, and any documentary evidence not already on record that supports the grounds of appeal.

Step 2: Pay the Filing Fee

The filing fee for an ITAT appeal is determined by the total income assessed or the amount of loss computed, as follows: where the total income assessed is Rs 1 lakh or less, the fee is Rs 500; where it exceeds Rs 1 lakh but does not exceed Rs 2 lakh, the fee is Rs 1,500; and where it exceeds Rs 2 lakh, the fee is Rs 10,000. The fee must be paid before filing the appeal. Payment can be made through a challan at designated bank branches or through online banking. The original payment receipt must be attached to the Form 36 at the time of filing. For understanding how income tax refunds work, see our guide on how to claim an income tax refund online in India.

Step 3: File Within 60 Days

Section 253(3) of the Income Tax Act prescribes a 60-day filing window from the date on which the order sought to be appealed is communicated to the assessee. For appeals by the Commissioner, the period is also 60 days from the date of the CIT(A) order. If the appeal is filed after the 60-day deadline, the ITAT may condone the delay if the appellant can demonstrate "sufficient cause" under Section 253(5). However, condonation is not automatic; the Tribunal applies a reasonableness test, and delays of several months without a compelling explanation are routinely rejected. To avoid delay issues, file the appeal as soon as the grounds are ready and the fee is paid. The appeal can be filed physically at the ITAT bench having jurisdiction over the assessee's case (determined by the assessee's registered address) or electronically through the ITAT e-filing portal.

Hearing and Disposal Timeline

After filing, the ITAT registry processes the appeal and issues notice of hearing to both the appellant and the respondent (the Income Tax Department). The typical disposal timeline varies by bench, but as a general benchmark, most ITAT benches aim for disposal within four years from the date of filing. High-value cases and cases involving recurring issues may be listed on a priority basis. The hearing process includes: filing of paper books (compilation of documents and case law relied upon) by both sides; oral arguments before the bench (typically a two-member bench comprising a Judicial Member and an Accountant Member); and the pronouncement of the order. The ITAT's order can be appealed to the High Court under Section 260A, but only on substantial questions of law. For understanding GST-related compliance, see our guide on how to file a GST return online in India.

Key Takeaways

First, an appeal to the ITAT lies under Section 253 of the Income Tax Act against orders of the CIT(A) and must be filed within 60 days using Form 36. Second, the filing fee is Rs 500, Rs 1,500, or Rs 10,000 depending on the assessed income bracket. Third, the grounds of appeal must be specific and numbered; vague omnibus grounds risk being struck out. Fourth, delays beyond 60 days require condonation under Section 253(5), which is granted only for sufficient cause; appellants should file promptly. Fifth, the ITAT is the final fact-finding authority; further appeals to the High Court under Section 260A are limited to substantial questions of law. Sixth, the typical disposal timeline is around four years, though high-value cases may be prioritised. Seventh, the appeal can be filed physically at the jurisdictional ITAT bench or electronically through the ITAT e-filing portal.