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: