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Filing of Form 36 - Appeal before ITAT

If the taxpayer is aggrieved / not satisfied even by an order of the Commissioner of Income tax (Appeals), in such a case appeal can be filed against the order of the Commissioner of Income-tax (Appeals) before the Hon’ble Income tax Appellate Tribunal. It is important to note here that the Income tax Appellate Tribunal is the highest fact finding authority i.e. decision rendered by the Income tax Appellate Tribunal on the basis of facts of the assessee is final. No further appeal can be made against the order of Hon’ble Income tax Appellate Tribunal unless and until the matter of law is involved.

Appeal before The Income tax Appellate Tribunal is filed in Form No. 36 specified by the Central Board of Direct taxes physically with the Income tax department. Appeal must be filed within 60 days the date of service of order of the Commissioner of Income-tax (Appeals).

The appeal before The Income tax Appellate Tribunal has to be filed after payment of prescribed fees and along with the specified documents. For filing an appeal before The Income tax Appellate Tribunal, one must take the help of the legal consultants / Chartered Accountants to avoid any future disputes / discrepancies.

Frequently Asked Questions

Form 36 is the prescribed form used to file an appeal before the Income Tax Appellate Tribunal (ITAT) against the order of the Commissioner of Income Tax (Appeals).

An appeal before ITAT must be filed within 60 days from the date of service of the CIT(A) order. Delay can be condoned if sufficient reason is provided.

Documents generally include the copy of CIT(A) order, grounds of appeal, statement of facts, proof of fee payment and supporting evidence.

ITAT appeal fees depend on the assessed income amount as prescribed under the Income Tax Act. The fee must be paid before filing Form 36.

Though it is legally possible, professional assistance from a CA or legal expert is recommended to avoid errors, technical defects or rejection.
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