Which law applies? The Income-tax Act, 2025 replaces the Income-tax Act, 1961 from 1 April 2026. Orders for earlier years are generally still dealt with under the 1961 Act, and the section numbers and forms in this article refer to that Act and its Rules. We confirm which law, section and form apply to your case before we file.

The Income Tax Appellate Tribunal (ITAT) hears second appeals in income tax matters. It is the last authority that examines the facts of the case, so what you place before the Tribunal matters a great deal.

Who can appeal to the ITAT?

The taxpayer can appeal against an order of the Commissioner (Appeals), and against certain other orders such as some revision orders of the Principal Commissioner. The Income Tax Department can also appeal against an order that goes against it, subject to its own rules on monetary limits.

The time limit

An appeal to the Tribunal must generally be filed within 60 days of the date the order is communicated to you. The Tribunal can condone a delay where there is sufficient cause, but you should not rely on that.

Steps in an ITAT appeal

  1. Prepare Form 36. It contains the grounds of appeal and the statement of facts, and it goes with a copy of the order appealed against and the prescribed fee.
  2. File the appeal with the Tribunal within the time limit.
  3. Cross-objections. If the other side has appealed, you can file a memorandum of cross-objections within the period allowed after you receive notice of their appeal.
  4. Prepare a paper book. This is an indexed set of the documents you rely on, filed before the hearing.
  5. Hearing. Both sides are heard by a bench of the Tribunal. Written submissions and case law are usually handed in.
  6. Order. The Tribunal decides the appeal and pronounces its order.

New grounds at the Tribunal

The Tribunal will not usually accept new factual claims. In some cases, however, a legal point that arises from facts already on record can be raised for the first time, with the Tribunal's permission. We check this early because it can change how the appeal is framed.

Stay of demand

An appeal does not automatically stop recovery. A stay can be sought from the Tribunal for a limited period. Read our guide to the stay of demand.

After the Tribunal

A further appeal lies to the High Court, but only on a substantial question of law. See appeals to the High Court in tax matters.

Frequently Asked Questions

Can the department also appeal to the ITAT?

Yes. If the Commissioner (Appeals) decides in your favour, the department can appeal, subject to its own internal limits. If it does, you can respond and file cross-objections.

How long does an ITAT appeal take?

It varies with the bench and its workload. It can take a considerable time, which is why a stay of demand is often important.

Can I appear before the ITAT without an advocate?

Yes, a taxpayer can represent themselves, and chartered accountants can also appear. Because the Tribunal is the last fact-finding forum, careful preparation is important.

This page is general information and not legal advice. Time limits, forms and fees change, and the law that applies depends on your facts and the year involved. Please contact us so we can check the current position for your case.