Income Tax Appellate Tribunal

From Justice Definitions Project


The Income Tax Appellate Tribunal (ITAT) is a quasi-judicial body in India that serves as the final fact-finding, with the appeal lying before the High Court only in case of a substantial question of law, and decision-making authority in matters related to direct taxation. It was established in 1941 and is governed under the Income Tax Act, of 1961. It is an independent tribunal functioning under the Ministry of Finance, Government of India. The ITAT plays a crucial role in the Indian tax administration system by providing an avenue for taxpayers to appeal against the decisions of tax authorities. The Tribunal presently functions as the appellate authority for all direct taxes related cases.[1]

Historical Evolution

  • 1922: The Income Tax Act introduced the concept of Second Appeal, allowing appeals to the Assistant Commissioner of Income Tax and subsequently to the Commissioner of Income Tax. Litigation in tax matters was barred from Civil Courts by the Income Tax Act. The Income Tax Appellate Tribunal was proposed by a committee to address the need for an independent appeal body.
  • 1936: The Income Tax Inquiry Report recommended the formation of the Tribunal.
  • 1938: Changes were proposed by a Select Committee, altering the original suggestion for establishing the Appellate Tribunal.
  • 1941: Establishment of ITAT under Indian Income Tax Act 1922 consisting of six Members constituting three Benches - one each at Delhi, Kolkata (Calcutta) and Mumbai (Bombay).
  • Post-independence (1950): Appointments to the Tribunal were made permanently.
  • 1953: An amendment allowed for the appointment of an Accountant Member as President of the Tribunal.
  • 1972: Four Vice President positions were created for decentralization.
  • 1984: The post of Senior Vice President was created for further decentralization.
  • 1997: Four additional zones and Vice President positions were established.
  • Till October 1, 1998: The Tribunal's decisions on factual matters were deemed final, and decisions on points of law were subject to appeal only to the Supreme Court. However, after section 260A was added, now an appeal lies to the High Court instead of a reference as earlier, though only if a substantial question of law arises from the order. The judgement given by a High Court can be appealed to Supreme Court under section 261.
  • 1999: The Supreme Court, in the case of ITAT vs. V.K. Aggarwal[2], affirmed the Tribunal's independence from government interference.
  • 2000: The Bangalore zone was abolished but later reinstated for the Vice President position.
  • 2002: The Finance Act mandated the appointment of the Senior Vice President or one of the Vice Presidents as the President.
  • Issue of Vacancies: Till 2021, there were many vacancies in benches of ITAT along with inordinate delays in appointing members. This led to a huge pendency of cases before ITAT. The Supreme Court in the case of Advocate Association Bengaluru vs Anoop Kumar Mendiratta and Another[3], directed the Central government to fast-track the appointment of members at ITAT.

Legislative Framework

Constituting Act

The Income Tax Appellate Tribunal was constituted under section 252 of the Income Tax Act, 1961. The Central Government is authorized to form an Appellate Tribunal,[4] comprising a suitable number of judicial and accountant members, deemed necessary for the execution of powers and duties bestowed upon the Appellate Tribunal under this Act.

Governance Structure

The ITAT comprises 63 Benches (each Bench consisting of one Judicial Member and one Accountant Member), i.e. 126 Members. These 126 Members include 1 President, 1 Senior Vice-President and 9 Vice-Presidents. The Benches of the ITAT are spread over 27 cities throughout the country. Qualifications, appointment, tenure, and selection are according to The Tribunals Reforms Act, 2021 and The Tribunal (Conditions of Service) Rules, 2021.


President: A person cannot be appointed President of ITAT[5] -

  • unless he is a sitting or retired Judge of a High Court and who has completed not less than seven years of service as a Judge in a High Court or a Vice-President of the Income-tax Appellate Tribunal;

Vice President: A person cannot be appointed President of ITAT[6]

  • A person unless he has been a Member;

Judicial Member: A person cannot be appointed as Judicial Member of ITAT unless[7] -

  • (i) he has, for a combined period of ten years, been a District Judge and Additional District Judge; or
  • (ii) he has been a member of the Indian Legal Service with ten years of experience in litigation and has held a post of Additional Secretary or any equivalent or higher post for two years; or
  • (iii) he has been an advocate for ten years with substantial experience in litigation under Income-tax laws in Income-tax Appellate Tribunal, High Court or Supreme Court;

Accountant Member: A person cannot be appointed as Accountant Member of ITAT unless[8] -

  • (i) he has for twenty-five years been in the practice of accountancy —
    • (A) as a chartered accountant under the Chartered Accountants Act, 1949 (38 of 1949); or
    • (B) as a registered accountant under any law formerly in force; or partly as such registered accountant and partly as a chartered accountant; or
  • (ii) he has been a member of the Indian Revenue Service (Income-tax Service Group ‘A’) and has held the post of Principal Commissioner of Income-tax or any equivalent or higher post and has performed judicial, quasi-judicial or adjudicating function for three years.

Appointment of Members[9]

The Chairperson and the Member of a Tribunal shall be appointed by the Central Government on the recommendation of a Search-cum-Selection Committee constituted under sub-section (3) of The Tribunal Reforms Act 2021., in such manner as the Central Government may, by rules, provide.

Sub-section (3) applis to ITAT and states that the Search-cum-Selection Committee, shall consist of—

  • (a) a Chairperson, who shall be the Chief Justice of India or a Judge of Supreme Court nominated by him;
  • (b) two Members, who are Secretaries to the Government of India to be nominated by that Government;
  • (c) one Member, who —
    • (i) in case of appointment of a Chairperson of a Tribunal, shall be the outgoing Chairperson of that Tribunal; or
    • (ii) in case of appointment of a Member of a Tribunal, shall be the sitting Chairperson of that Tribunal; or
    • (iii) in case of the Chairperson of the Tribunal seeking re-appointment, shall be a retired Judge of the Supreme Court or a retired Chief Justice of a High Court, to be nominated by the Chief Justice of India
  • (d) the Secretary to the Government of India in the Ministry or Department under which the Tribunal is constituted or established—Member-Secretary


The tenure of the officials of ITAT are given under Section 9 of the Tribunal, Appellate Tribunal and other Authorities (Qualifications, Experience and other Conditions of Service of Members) Rules, 2020 and are as follows -

Position Tenure
President Four years or till age 67, whichever is earlier
Vice President Four years or till age 65, whichever is earlier
Judicial Member Four years or till age 65, whichever is earlier
Accountant Member Four years or till age 65, whichever is earlier


The salaries of the officials of ITAT are given under Section 11 of the Tribunal, Appellate Tribunal and other Authorities (Qualifications, Experience and other Conditions of Service of Members) Rules, 2020 which are as follows -

Position Monthly Salary
President Rs. 2,50,000
Vice President Rs. 2,25,000
Judicial Member Rs. 2,25,000
Accountant Member Rs. 2,25,000

Benches and their Jurisdiction

ITAT has 63 Benches at 27 different stations covering almost all the cities having a seat of the High Court. The jurisdiction of respective Benches of ITAT is defined as per the Standing Order under the Income-Tax (Appellate Tribunal) Rules, 1963 (Annexure 4)[10]. Appeals are heard by a Bench comprising one judicial member and one accountant member. Appeals where total income computed by the Assessing Officer does not exceed Rs. 50 lakhs may be disposed of by a single-member Bench. If the members of the Bench differ in opinion on any point, the decision is taken based on the majority. If members are equally divided in their opinion, the points of difference are stated by each member and the case is referred by the President of the ITAT for hearing such points by one or more of the other members of the ITAT. Such point or points are decided according to the opinion of the majority.

Procedural Framework

Types of Appeals

The Income Tax Appellate Tribunal (ITAT) deals with appeals like Black Money Appeal[11], Cross Objection[12], Estate Duty Appeal[13], Expenditure Tax Appeals[14], Gift Tax Appeal[15], Interest Tax Appeal[16], Income Tax Appeal[17], Income Tax (International Taxation) Appeal[18], Income Tax (Search & Seizure) Appeal[19], Income Tax (Transfer Pricing) Appeal[20], Reference Appeal[21], Sur Tax Appeal, Security Transaction Tax Appeal[22], TDS Appeal, Wealth Tax Appeal[23], etc.

Further, Miscellaneous Application[24] against an appeal already disposed of by the tribunal and Stay Application[25] wherein the tribunal can pass an order of stay of demand in any proceedings relating to an appeal filed before the Appellate Tribunal. The stay can be for a period of up to 180 days, and the Appellate Tribunal is expected to dispose of the appeal within the period of stay. Where the appeal is not disposed of within the period of stay, the Appellate Tribunal may grant further stay; however, the total stay period cannot exceed 365 days.[26]

Limitation for filing appeal before ITAT

Appeal before the ITAT is to be filed within 60 days of the date on which the order appealed against is communicated to the taxpayer or the Commissioner, as the case may be. However, ITAT may admit an appeal even after 60 days if it is satisfied that there was sufficient cause for not presenting the appeal within the prescribed time.[27]

Departmental Appeal

The departmental appeal shall be allowed only in cases where the tax effect involved in the appeal exceeds Rs. 50,00,000. In other words, the Commissioner of Income-Tax can direct the Assessing Officer to file an appeal to the ITAT against the order of the Commissioner of Income-Tax (Appeals) only in those cases in which the tax effect [As amended by Finance Act, 2023] exceeds Rs. 50,00,000.

The period for Disposal of Appeal

The time limit for disposal of appeals by the Income Tax Appellate Tribunal (ITAT) is significant for ensuring timely resolution of tax disputes. This provision aims to provide taxpayers with a reasonable expectation of when their appeals will be resolved, thus promoting efficiency and fairness in the tax adjudication process.

According to the Income Tax Act, 1961, Section 253(3), the ITAT is mandated to dispose of appeals within four years from the end of the financial year in which the appeal is filed. This timeframe serves as a crucial benchmark for the tribunal's efficiency in adjudicating cases and delivering justice to taxpayers. It ensures that appeals are resolved in a timely manner, preventing undue delays in the resolution of tax disputes and providing certainty to taxpayers regarding the outcome of their appeals.

Provision for Further Appeal

The Assessee, Principal Commissioner, or Commissioner has the option, within 60 days from the date of the order served by the Income Tax Appellate Tribunal (ITAT), to submit an application in Form No. 37 to the ITAT. This application requests the ITAT to refer any legal questions arising from the order to the High Court. The assessee is required to pay a fee of Rs. 200 along with the application. However, if the application is filed by the Principal Commissioner or Commissioner, no fee is applicable.

The ITAT is mandated to prepare a statement of the case and refer it to the High Court within 120 days. In case the ITAT rejects the application, citing the absence of a legal question in the order, the assessee or commissioner, as the case may be, has the right to appeal to the High Court within six months against the ITAT's refusal. A bench comprising two judges of the High Court will hear the case and, if they determine that a legal question arises from the order issued by the appellate tribunal, they will instruct the tribunal to formulate a statement outlining the substantial question of law. Rule 24 of the 1963 Income Tax (Appellate) Tribunal Rules grants the Tribunal the authority to adjudicate on an appeal in an ex-parte manner if the appellant fails to attend the hearing either in person or through an authorized representative.


The Income Tax Tribunal Rules, 1963 delineate extensive powers and functions vested in the tribunal for handling income tax cases and ensuring justice for parties dissatisfied with the Commissioner of Income Tax's decisions. The legislation and rules specify the procedures for filing appeals, the time limits, appeal disposal, the conduct of appeals, and the tribunal's powers.

  1. Power to Restore an Ex-parte Order: Rule 24 of the Income-Tax (Appellate Tribunal) Rules enables the tribunal to dispose of an appeal on merits even if the appellant fails to appear on the scheduled hearing day. However, if the appellant provides a "sufficient cause" for non-appearance, the tribunal can set aside the ex-parte order and reinstate the appeal. In Devendra G. Pasale V. Assistant Commissioner of Income Tax[28], 2010, the Gujarat High Court emphasized the tribunal's duty to assess whether sufficient cause for non-appearance exists and criticized the consideration of irrelevant factors.
  2. Power to Restore Appeal: The time allowed to file an appeal is 60 days from the date of communication of the order, which is the subject matter of the appeal. In Nawal Kishore and Sons Jewelers V. Asst. Commissioner of Income Tax[29], 2011, the tribunal dismissed an appeal due to non-prosecution arising from a professional strike. The tribunal, invoking Section 254(1) of the Income Tax Act, 1961, emphasized that litigants should not suffer due to such strikes, recalled the ex-parte order, and restored the appeal, thereby highlighting the importance of fairness and due process.
  3. Power of Remand: The power of remand is an additional authority to obtain relevant information for a fair conclusion. In Commissioner of Income Tax V. Mira S. Khurana[30], 2010, the High Court held that the Tribunal must consider the reasons given by the appellate authority before remanding a case, emphasizing the importance of thorough examination and decision-making.
  4. Power to Admit New Plea: Typically, a new plea is not admitted in an appeal, and the tribunal cannot entertain issues not raised before lower authorities. In Commissioner of Income Tax V. Hindustan Tin Works Limited[31], 2009, the High Court supported the Tribunal's rejection of a plea by the Revenue to take up an additional ground, emphasizing the need for adherence to procedural requirements.
  5. Power of Review: In K.K. Ravindran V. Income Tax Appellate Tribunal and another[32], 2010, the Tribunal, exercising its power under Sec. 254(2), set aside its earlier order and directed a fresh hearing on merits in response to a review petition filed by the Department. The case underscores the tribunal's authority to correct apparent mistakes and ensure a fair appeal process.
  6. Power of Rectification: The Supreme Court has affirmed that the tribunal's power of rectification is aimed at preventing bias and correcting wrongs committed by the court or tribunal. This power is not related to the concept of inherent power to review.
  7. Power to Recall Its Order: In Honda Siel Power Products Limited V. Commissioner of Income Tax[33], 2007, the Supreme Court clarified that the tribunal, under certain circumstances, can recall its order. Section 254(2) does not prohibit this power, and Rule 24 of the Income Tax (Appellate Tribunal) Rules prescribes the conditions for such recall, particularly when the assessee demonstrates a reasonable cause for being absent during an ex-parte proceeding.

Digitisation Status

Main Website

The website of the Income Tax Appellate Tribunal (ITAT) offers a comprehensive array of features designed to facilitate understanding of its functions and accessibility to its resources. Primarily, it furnishes an in-depth overview of ITAT, elucidating its establishment, jurisdictional scope, and organizational structure. Detailed historical insights into the tribunal's evolution are also provided. Information pertaining to the members of ITAT, including their qualifications and experience, is readily available. Visitors can access a wealth of knowledge regarding the applicable acts, rules, and regulations governing income tax appeals. Furthermore, the website delineates the tribunal's jurisdictional parameters, clarifying the types of cases it adjudicates and the procedural aspects of the appellate process. Users can explore the various benches of ITAT situated across different locations in India. The cause list feature enables individuals to stay informed about scheduled case hearings on specific dates. Additionally, a repository of orders and judgments issued by the tribunal facilitates easy retrieval of relevant case precedents. Updates on circulars, notifications, and other official communications are regularly disseminated. Guidance on utilizing the Right to Information (RTI) Act and procedures for filing RTI applications with ITAT is also provided. A feedback mechanism is available for soliciting user suggestions and improving website functionality. Together, these features serve to enhance transparency, accessibility, and engagement with the services provided by the Income Tax Appellate Tribunal.


There is an e-filing portal on the home page of the website. By clicking on the e-filing portal, it is redirected to the other page for login either as an assessee or assessing officer. There is a User Guidelines on how to file a case online at ITAT. Once an e-filed appeal/cross objection/application is physically presented in the office of the Tribunal, the Registry will verify the documents uploaded in the e-filing portal with the ones submitted physically. After scrutiny in all respects, the Registry will accept the e-filing. It is pertinent to note that submission of a physical appeal is mandatory even after e-filing. After e-filing of an appeal, physical documents along with all enclosures shall be submitted before the respective Bench within the time limit prescribed under the relevant Act. There is a list of documents which required to be filed during e-filing.[34]

E-cause List

The cause lists of some of the benches like Delhi, Mumbai, Pune, Bangalore, Chennai, Ahmedabad, Allahabad, Cuttack, and Raipur are uploaded as scanned PDFs on the website. These cause lists provide case details like Appeal number, Appeal type, assessment year, case title, and name of the counsel. They are uploaded every week and archival records are not maintained on the website. There is no mention of subject matter or links for orders. However, the structure and details of the cause list differ from one bench to the other. Separate notifications relating to tentative listing misc. application[35] and adjournment notices[36] are uploaded on the website.

Pune ITAT mentions the type of appeal and distribution of cases among the benches

Bangalore Bench provides remarks and classification of appeals as Regular and SMC

Notably, the Visakhapatnam Bench also highlights details relating to the age of the long pending cases (if it exceeds 5 years case or not) in the cause list.

Case Status

The case tracking feature on the ITAT website provides users with a convenient and transparent way to monitor the status of their cases. Accessed through an intuitive interface, users can input relevant details such as case numbers or appellant names to retrieve real-time updates on the progress of their appeals. The website's search functionality enables efficient retrieval of case information, ensuring users can easily locate their cases within the tribunal's database.

The case status of any case can be retrieved either through the appeal number/filing date/assessee name. It also included case details like the date of the last hearing, the next hearing, and order sheets for each hearing date. It contains information about the whole lifecycle of the case. Additionally, users have access to case history, allowing them to review past proceedings and judgments. The interface is designed to be user-friendly, with clear instructions and prompts guiding users through the process. Overall, the case tracking feature offers appellants a secure, accessible, and informative means of staying informed about the status and progression of their appeals.

Sample Case Status at ITAT

Tribunal Orders

Tribunal orders of any case can be known through appeal number/order number/pronouncement date/member name. It offers users a comprehensive archive of judgments, decisions, and rulings made by the tribunal on various income tax matters. Through its search functionality, users can input keywords, case numbers, or other criteria to efficiently locate specific tribunal orders within the archive. Orders are typically categorized based on factors such as date of issuance, jurisdiction, bench location, or subject matter, facilitating easy browsing and access for users. Each tribunal order is accompanied by publication details, including the date of issuance, case reference number, parties involved, and a brief summary of its content. T

Disposal report

The website does not publish any statistics relating to institution and disposal. However, the Office Manual mandates that a weekly disposal statement should be made and published.

There is no disposal report either monthly or year-wise to know about the pending cases, total cases registered, or total cases disposed of. However, there is an article that provides information on pending cases of all ITAT Benches as of 1 Jan 2023. Figures are given in the images below. As per the Office Manual, a weekly disposal statement should be made and published. The Bench Clerk is required to prepare a weekly statement on the 1st, 8th, 15th, and 22nd of each month. The Bench Clerk is instructed to prepare a weekly statement on specific dates, detailing the daily activities for each week. The statement, formatted as per APPENDIX XIX, includes information such as the number of cases fixed, adjourned, and heard, along with details of court session timings and breaks. The report also encompasses the count of working days and the disposal of Appeals/Cross Objection/Applications for the week, based on entries in the register outlined in APPENDIX XVI(a). Additionally, the Bench Clerk must regularly update the Assistant Registrar/Assistant Superintendent/Head Clerk about the daily count of cases heard or adjourned to maintain an up-to-date court diary. This reporting ensures the accuracy of information regarding case proceedings.

Parliamentary Questions

The data relating to pendency in ITAT is maintained by ITAT but is not publicly released. Some statistics have, however, been released on request or as a response to parliamentary questions.

Video Conferencing/Virtual Hearing

In response to the challenges posed by the COVID-19 pandemic, the Income Tax Appellate Tribunal (ITAT) initiated a series of video conferences and virtual hearings. Led by ITAT President, Mr. Justice P.P. Bhatt, these sessions aimed to optimize the available time by fostering regular interactive engagements.

The Video Conferencing links are provided as circulars under the Notice section on the website

Faceless Appeal

The Faceless Appeal Scheme 2020, introduced by the Central Board of Direct Taxes (CBDT) through a notification on September 25, 2020, signifies a significant shift in the adjudication process of appeals before the Commissioner of Income Tax (Appeals) [CIT(A)]. Even though appeals were already being filed online on the official income tax portal, the Scheme now extends to the entire adjudication process, from the issuance of hearing notices to the final adjudication. This entire process occurs through a centralized communication center, eliminating any need for physical interaction between the CIT(A) and the appellant. The key component of the Scheme is the establishment of a National Faceless Appeal Centre (NFAC), which acts as a central hub for communication and is responsible for assigning appeals to specific Appeal Units (AUs) in Regional Faceless Appeal Centres (RFAC). This allocation is done through an automated system. The changes introduced through the Finance Act of 2021 bring certain drastic changes in the overall functioning of the ITAT, such that they empower the government to notify a scheme for the disposal of appeals before the ITAT in a faceless manner by March 31, 2023. The Hon’ble Finance Minister in her 2021 Budget Speech had clarified that a National Faceless Income Tax Appellate Tribunal Centre shall be established and all communication between the ITAT and the appellant shall be made electronically and wherever personal hearing is needed, it shall be done through videoconferencing. A detailed scheme is yet to be notified in this regard.

Issues Involved

  • Lengthy Legal Proceedings: Tax appeals can often take a significant amount of time before reaching the ITAT, leading to delays in the resolution of tax disputes. This can be attributed to the backlog of cases and procedural complexities.
  • Technical Complexity: Income tax matters often involve intricate technical and legal issues. Litigants may face challenges in presenting complex financial and legal arguments before the tribunal, especially if they do not have adequate legal representation. Litigants may struggle with interpreting and applying intricate provisions, especially in cases involving issues such as transfer pricing, international taxation, and tax planning.
  • Undecided Questions of Law: It has been noted that identical legal issues arise repeatedly for numerous taxpayers each year in taxation cases until these legal matters are conclusively resolved by higher courts. This results in a significant increase in the number of cases dealing with similar issues, creating uncertainty regarding tax payments. When decisions go against taxpayers on these recurring legal matters, the accumulated interest on the determined tax liabilities, as specified by the court, can sometimes amount to substantial figures. This situation has the potential to significantly impact industries and, in some instances, may even lead to the closure of businesses. Therefore, it is imperative for justice that ongoing disputes related to common legal questions be promptly resolved.[37]
  • Appointment of Members: The process of appointing members to the Tribunal by the Central government has been notably sluggish. Challenges arose with the provisions related to the GST Appellate Tribunal, as they were deemed unconstitutional due to an imbalance favoring technical members over judicial members. In the Madras Bar Association case, the Supreme Court issued a directive for the Union of India to establish a National Tribunal Commission. This independent body would oversee the appointments and functioning of Tribunals, among other aspects.[38]
  • Crude Website: The website of ITAT is not many litigants friendly when it comes to e-cause lists and links for video conferencing/virtual hearing. There are no separate tabs to find them. All are integrated into one tab which is the Notice Board tab. It leads to a waste of time and effort to find appropriate bench-specific cause lists and video conferencing links.
  • Non-transparency: There is no disposal report on the ITAT website. So no data is provided on several disposed cases and pending cases. So there is a need to provide a disposal report to provide transparency.
  • Issues with Faceless Appeal: The concern regarding the proposal for faceless ITAT (Income Tax Appellate Tribunal) proceedings revolves around the potential inability of the assessee to physically appear and argue before the ITAT members. The ITAT is viewed as a crucial platform for assessees to present arguments independently, free from government intervention, especially in cases involving substantial tax amounts. The complexity of such matters often requires detailed arguments for potential relief, and maintaining the integrity of these proceedings in a virtual setup poses challenges. It would be better that the option for faceless ITAT proceedings should not be mandatory; instead, assessees should have the choice to conduct proceedings in either physical or virtual modes based on their preferences. The ongoing implementation of the new system requires time for all parties to adapt, and the government must draw lessons from the Faceless Assessment Scheme to make the new systems effective. The government's focus should be on improving the Faceless Appeal Scheme, offering guidance, technical assistance, and prompt responses to taxpayers' concerns.[39]

Way Forward

Moving forward with the Income Tax Appellate Tribunal (ITAT) in India involves addressing various challenges and implementing reforms to enhance efficiency, transparency, and fairness in the tax dispute resolution process.

Ensure timely appointments of members to the ITAT to address the issue of backlog and delays in hearing cases. This would contribute to the expeditious resolution of tax disputes. Implement the Supreme Court's directive to establish a National Tribunal Commission to oversee the appointments and functioning of various tribunals, including the ITAT. This would enhance independence and transparency. Invest in training programs and capacity building for members of the ITAT. This can enhance their understanding of complex tax issues and improve the quality of adjudication. Periodically review and simplify tax laws to reduce ambiguity and minimize the scope for disputes. Clarity in legislation can contribute to smoother tax administration and fewer appeals. The government should assess the performance of the Faceless Assessment Scheme and carefully weigh the pros and cons before implementing the Faceless Appeal Scheme. While reducing litigation timelines is essential, it should not undermine taxpayers' ability to seek justice.

Strengthen mechanisms for pre-dispute resolution, encouraging taxpayers and tax authorities to engage in discussions before escalating matters to the ITAT. This can help in resolving issues at an earlier stage. Establish a feedback mechanism to assess the performance and effectiveness of the ITAT. This can involve feedback from taxpayers, legal practitioners, and other stakeholders to identify areas for improvement. Foster collaboration between the ITAT and tax professionals to create a more cooperative and informed environment. This can lead to better presentation of cases and improved decision-making. By addressing these aspects, the ITAT can evolve into a more effective and responsive institution, contributing to the fair and efficient resolution of income tax appeals in India.


  2. ITAT v. V.K. Aggarwal, (237 ITR 175).
  3. Advocate Association Bengaluru v. Anoop Kumar Mendiratta, (2022) 288 Taxman 8 (SC).
  4. Article 323B of the Constitution of India 1950
  5. Section 3(2)(a) of The Tribunal (Conditions of Service) Rules, 2021
  6. Section 3(2)(b) of The Tribunal (Conditions of Service) Rules, 2021
  7. Section 3(2)(c) of The Tribunal (Conditions of Service) Rules, 2021
  8. Section 3(2)(d) of The Tribunal (Conditions of Service) Rules, 2021
  9. Section 3 of The Tribunal Reforms Act 2021.
  11. As per section 18 of Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA), appeals of Commissioner Order can be appealed to ITAT.
  12. When a taxpayer or Assessing Officer files an appeal with the Income Tax Appellate Tribunal (ITAT), the opposing party is informed about the appeal. The opposing party must respond by submitting a memorandum of cross-objection to the ITAT within 30 days of receiving the appeal notice, using Form No. 36A. No fee is required for this filing. The ITAT may, under certain circumstances, accept a memorandum submitted after the 30-day period. The individual authorized to sign the appeal form is also responsible for signing and verifying the memorandum of cross-objections. The ITAT processes the memorandum of cross-objections in a manner similar to how it handles appeals in Form 36.
  13. As per section 63 of Estate Duty Tax, 1953, orders of Appellate Controller can be appealed to ITAT.
  14. According to section 23 of The Expenditure Tax Act, 1987, orders of Commissioner (Appeals) can be challenged before ITAT.
  15. Orders of Deputy Commissioner and Commissioner (Appeals) can be appealed to ITAT by virtue of section 23 of Gift Tax Act, 1958.
  16. As per section 16 of Interest Act, 1974, orders of Commisioner can be challenged before ITAT.
  17. As per section 253 of Income Tax 1961, orders of DyCIT or CIT (Commissioner of Income Tax) can be appealed to ITAT.
  18. As per section 245W of Income Tax Act 1961 and section 16 of E-Advance Rulings Scheme 2022, orders of BAR (Board of Advance Orders) can be challenged only before High Courts.
  19. As per section 253(1)(b) of Income Tax Act 1961, orders made in respect of section 132 or 132A can be challenged before ITAT.
  20. In the case of DCIT v Pfizer Healthcare India Private Limited (Writ Appeal No. 1148, 1149/2021), taxpayers in whose cases transfer pricing orders were passed on 1 November 2019 can now challenge the validity of TP Order by way of filing an additional ground of appeal (if not taken earlier) before the appellate authorities with whom their appeal against transfer pricing adjustment is pending.
  21. An application for reference under sub-section (1) of section 256 shall be in triplicate and shall be accompanied by documents referred to in item No. 7 of Form No. 37 prescribed under rule 48 of the Income-tax Rules, 1962, which in the opinion of the applicant should form part of the case, and a translation in English of any such document, where necessary.
  22. An assessee can recomput the rebate under section 88E of the Income Tax Act, by apportioning part of the expenditure to share transactions, in respect of which security transactions tax was paid. If such rebate is disallowed, then it can be challenged before ITAT.
  23. As per section 24 of Wealth Tax Act, 1957 orders of Deputy Commissioner (appeals) can be challenged before ITAT.
  24. The provided passage outlines the process under section 254(2) of the Income-tax Act, 1961, and similar sections in other Acts, allowing the appellant or respondent to file a Miscellaneous Application within four years of the original order to rectify any apparent mistakes in the records. The Applications are reviewed by the Members who issued the initial order, and if a hearing is warranted, it is scheduled and notices are issued accordingly. In the case of section 254 applications with evident mistakes, a draft order is submitted to the Bench for approval, and the resulting orders are distributed to relevant parties in a specified format.
  25. Under Rule 35A of the Tribunal Rules, any assessee who has filed any appeal under the Taxation Laws before the Income-tax Appellate Tribunal.
  26. Rule 35A of the Income Tax Rules, 1962
  27. Section 253(3) of the Income Tax Act, 1961
  28. Devendra G. Pasale v. ACIT, TMI 256 – Gujarat High Court.
  29. Nawal Kishore and Sons Jeweler v. ACIT, ITR 659 (Lucknow).
  30. CIT v.Mira S. Khurana, TMI 745 – Gujarat High Court.
  31. CIT v. Hindustan Tin Works Limited, 2007 291 ITR 290 Delhi.
  32. K.K. Ravindran v. ITAT,TMI 564 – Orissa High Court.
  33. Honda Siel Power Products Ltd. v. CIT (2007) 295 ITR 466/165 Taxman 307/213 CTR 425 (SC).
  37. Law Commission of India, (2014). Review of Functioning of Central Administrative Tribunal; Customs, Excise and Gold (Control) Appellate Tribunal and Income Tax Appellate Tribunal.
  38. Vaitheeswaran, K. (2021). Faceless ITAT – a premature experiment. The Hindu Businessline.
  39. Rashi Gupta, S Patnaik, T. P. (2021). Faceless appeals, CBDT extends faceless assessments to the second level. Cyril Amarchand Mangaldas.,+manner+by+March+31%2C+2023
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