An appeal against the order of the Commissioner (Appeals), or certain other orders, lies before the Income Tax Appellate Tribunal under Section 253 of the 1961 Act (Section 362 of the 2025 Act). The Tribunal is the final fact-finding authority.
Income Tax, across India (faceless)
Income-tax Act, 1961
This page is for notices and orders under the Income-tax Act, 1961. If yours names the Income-tax Act, 2025, see ITAT appeal u/s 362 (2025 Act). Not sure which Act applies? The heading of the notice names it, or call us.
Overview
Preparation at the Tribunal stage is about the record: a complete paper book, precise grounds and relevant judgments. The department can also appeal against relief given to you, and cross-objections can be filed.
When this applies
- CIT(A) confirmed additions
- Department appeal against relief granted
- Orders u/s 2632025 Act: s. 377, penalty orders and DRP-based assessments
Time limit
Documents needed
- CIT(A) order and assessment order
- Paper book of documents filed before lower authorities
- Case laws relied on
How we handle it
- Frame grounds of appeal and file Form 36 with fee
- Prepare the paper book and case law compilation
- Seek stay where the demand is outstanding
- Represent before the Bench (physical or virtual hearing)
Points to note
- Only material on record is ordinarily considered. Additional evidence needs a separate application
- Check the jurisdictional Bench and listing regularly
What usually comes next
- Stay of Income Tax Demand During AppealStay of demand before the Tribunal
- Revision Proceedings u/s 263 and Revision Application u/s 264Appeals against revision orders
- Appeal before Commissioner of Income Tax (Appeals)The first appeal stage
- Time-Limit CalculatorCheck the time limit for your case
Frequently asked questions
Who can appear before ITAT?
A Chartered Accountant can appear as Authorised Representative before the Tribunal.
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.