An appeal to the Appellate Tribunal (ITAT) under the Income Tax Act in India allows taxpayers to challenge certain decisions made by the Income Tax Department. It’s the second stage of the appeals process, coming after filing an objection with the Assessing Officer (AO).

Here’s what you need to know:

What can be appealed:

• Orders passed by the Income Tax Officer (ITO) during assessment
• Penalty orders imposed by the AO
• Orders denying registration under Section 12A or 80G
• Revisionary orders of the Commissioner of Income Tax (CIT)
• Orders related to the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

Who can appeal:

• Individual taxpayers
• Companies
• Firms
• Other entities assessed under the Income Tax Act

Procedure for filing an appeal:

• File the appeal within 60 days of receiving the order you want to challenge.
• Use the prescribed Form No. 36.
• Submit the appeal to the jurisdictional ITAT bench.
• Pay the required fee.
• Provide supporting documents and arguments justifying your appeal.

Important points:

• The appeal process is now faceless, meaning all communication is electronic.
• ITAT may admit an appeal after the deadline for “sufficient cause.”
• Appeals against ITAT orders can be made to the High Court on substantial questions of law.

EXAMPLE

1. Which state in India: Each state has its own set of tribunals and procedures for appeals. Knowing the specific state will help me identify the relevant tribunal and its rules.
2. Subject of the appeal: Different tribunals handle different types of appeals, such as income tax, consumer disputes, labor issues, etc. Knowing the subject matter will help me find an appropriate example.
3. Appellant and respondent: Knowing the parties involved (individual, company, government department) might be relevant depending on the type of appeal.

FAQ QUESTIONS

General Questions:

• What is ITAT?- ITAT is a quasi-judicial body that hears appeals against orders passed by income tax authorities.
• Who can file an appeal to ITAT?- Both taxpayers and the income tax department can file appeals under certain conditions.
• What are the grounds for appeal?- Appeals can be made on various grounds, including factual errors, legal misinterpretations, and procedural irregularities.
• What is the process for filing an appeal?- Appeals must be filed within a specific time frame and follow specific procedures laid out by ITAT. You can file electronically or manually.
• What are the fees involved?- Fees vary depending on the assessed income and type of appeal. Refer to the ITAT website for details.

Specific Questions:

• What are the different types of appeals to ITAT?- You can appeal against assessment orders, reassessment orders, penalty orders, etc.
• What are the time limits for filing appeals?- Time limits vary depending on the type of order. Check the relevant sections of the Income Tax Act.
• What documents are required to be filed with the appeal?- This includes a copy of the impugned order, grounds of appeal, and relevant supporting documents.
• What happens after the appeal is filed?- ITAT will issue a notice to the other party and schedule a hearing.
• What is the format for written submissions and arguments?- Follow the prescribed format and adhere to word limits set by ITAT.
• Can I represent myself before ITAT?- Yes, but it’s advisable to seek legal counsel for complex cases.

CASE LAWS

• What aspect of appeals to ITAT are you interested in? Are you looking for cases dealing with specific legal issues, procedural matters, or the interpretation of certain sections of the Income Tax Act?
• Are there any specific types of income or deductions you’re interested in? For example, are you looking for cases related to business income, capital gains, or specific deductions like medical expenses or donations?
• Do you have any particular court decisions in mind? If you know of any specific relevant cases, mentioning them can help me focus my search.