If you are not satisfied with the order passed by the Commissioner of Income Tax (Appeals), you have the right to file an appeal before the Income Tax Appellate Tribunal (ITAT) through Form 36. Income Tax Online provides expert assistance in filing ITAT appeals, ensuring proper documentation, accurate drafting, and timely submission. The ITAT is the highest fact-finding authority, and its decisions are final on factual matters. Our experienced professionals help you navigate the entire appeal process efficiently, minimizing errors and ensuring compliance with all legal requirements at affordable costs.
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.