29 Feb Understanding the Process of Filing an Appeal with the Income Tax Appellate Tribunal (ITAT) using Form 36
In the backdrop of Section 5A of the Income Tax Act of 1922, the Income Tax Appellate Tribunal (ITAT) was established, operating under the aegis of the Ministry of Law and Justice. Serving as a subordinate body to the High Court of specific regions, the ITAT boasts multiple benches across various states in the country.
While Assessing Officers representing the Income Tax Department can issue orders through the Commissioner of Income Tax (CIT), there are instances where such orders may face non-acceptance from the assessees. Thus, it becomes imperative to understand the process of challenging these orders.
Understanding Form 36 under the Income Tax Act:
Form 36 serves as the mechanism through which taxpayers can challenge any order issued by the Commissioner of Income Tax. Generally, there’s a specified window of 60 days to lodge an appeal against such orders with the High Court. It’s essential to meticulously fill out Form 36 with all the requisite details, including particulars of the order being contested, relief sought, grounds of appeal, along with personal details such as name and address.
Downloading Form 36 from the Income Tax Portal:
Accessing Form 36 is facilitated through the official e-filing website of the Income Tax Department. Alternatively, individuals can perform a simple search on Google, leading them to the official link for downloading Form 36.
Appeal Fees:
The fees for filing an appeal with the Tribunal are outlined under Section 253 of the Income Tax Act. The fee structure varies based on the assessed income:
- For total assessed income up to Rs 1 Lakh, the fee is Rs 500.
- For total assessed income between Rs 1 Lakh and Rs 2 Lakhs, the fee stands at Rs 1500.
- If the total assessed income exceeds Rs 2 Lakhs, the fee is either Rs 10,000 or 1% of the assessed income (whichever is less).
- Notably, no filing fee is applicable for cross-objections.
Filing Form 36 Online:
The process of filing Form 36 online involves several steps:
- Logging into the e-filing portal of the Income Tax Department using the User ID (PAN) and password.
- Navigating to the 'e-File' tab and selecting 'Income Tax Forms.'
- Choosing 'Form 36' from the list and filling out all the necessary details.
- Uploading relevant documents such as the order passed by the Income Tax Officer.
- Reviewing the information before submission and clicking on the "Submit" button.
- Upon successful submission, an acknowledgment is sent to the registered email ID and mobile number.
Understanding ITAT:
Established in 1941, the Income Tax Appellate Tribunal (ITAT) serves as an independent statutory body, offering a fair and impartial platform for resolving income tax-related disputes. It entertains appeals against IT orders passed by the Commissioner of Income Tax or the Assessing Officer.
No Comments