An order of the Commissioner (Appeals) or the Joint Commissioner (Appeals), and certain orders of the Principal Commissioner or Commissioner, can be appealed to the Income Tax Appellate Tribunal under Section 362 of the Income-tax Act, 2025. It replaces Section 253 of the 1961 Act. Orders of the Tribunal are covered by Section 363.
Income Tax, Income-tax Act 2025, across India
Income-tax Act, 2025
This page is for notices and orders under the Income-tax Act, 2025. If yours names the Income-tax Act, 1961, see Appeal before ITAT (1961 Act). Not sure which Act applies? The heading of the notice names it, or call us.
Overview
The Tribunal is the final authority on facts. Its hearings are in person or by video conference before its benches, including the Raipur Bench. Paper books, grounds and case law have to be prepared carefully, because further appeal to the High Court lies only on a substantial question of law.
When this applies
- Orders of the Commissioner (Appeals) or Joint Commissioner (Appeals) confirming additions
- Revision orders under Section 377
- Penalty orders confirmed in first appeal
- Departmental appeals, where you may file cross-objections
Time limit
Documents needed
- The first appeal order and the original order
- Grounds of appeal and the statement of facts
- Paper book of documents filed before the lower authorities
- Case laws relied upon
How we handle it
- Review the appeal order and decide the grounds
- Prepare the appeal in the prescribed form with the fee
- File the appeal and an application for stay of demand where needed
- Prepare the paper book and written submissions
- Represent the case at the hearing
Points to note
- Count the time limit from the end of the month of communication, not from the date
- A stay application before the Tribunal carries a fee of ₹500
- The Tribunal can grant stay for up to 180 days, extendable to a total of 365 days
What usually comes next
- Stay of Income Tax Demand under Section 411 of the Income-tax Act, 2025Stay of demand
- Revision of Orders under Sections 377 and 378 of the Income-tax Act, 2025Appeals against revision orders
- First Appeal to the Commissioner (Appeals) under Section 357 of the Income-tax Act, 2025The first appeal stage
Frequently asked questions
Has the ITAT appeal time limit changed?
Yes. Under Section 362(3) it is two months from the end of the month in which the order is communicated. Under Section 253 of the 1961 Act it was 60 days from communication.
Can I file cross-objections if the department appeals?
Yes, within thirty days of receiving notice of the department’s appeal, even if you did not appeal yourself.
Official sources
- Income Tax e-Filing portalincometax.gov.inReply to notices under e-Proceedings and file first appeals
- Income Tax Appellate Tribunalitat.gov.inOrders, cause lists and bench information
- Income Tax Departmentincometaxindia.gov.inActs, rules, circulars and the 1961 to 2025 section utility
Received a notice or an order?
Call us to talk it through. Keep the notice and its response date handy.