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Income Tax - Appeal with Income Tax Appellate Tribunal (ITAT)

Appeal to be filed in Form No. 36

Cross objection should be filed in From NO. 36A

The memorandum of appeal must be


Fee for Filing Appeal with Income Tax Appellate Tribunal (ITAT)

Assessed total income Rs. 1 lakh or less                Rs. 500

Assessed total income more than Rs. 1 lakh           Rs. 1,500
but not more than Rs. 2 lakhs

Assessed total income more than Rs. 2 lakhs         1% of assessed income                                                           subject to a maximum of
                                                                    Rs. 10,000

Where subject matter is not covered under          Rs. 500
any of above

Under other Direct taxes (Wealth Tax Act/Gift      Rs. 500
Tax Act etc) In an appeal under Wealth Tax Act,
in the case an appeal is not relatable to
net wealth as computed by A.O

Miscellaneous application u/s. 254(2)                   Rs. 50

Stay Petition                                                   Rs. 500

It is suggested that the fee should be credited in a branch of the authorised bank or a branch of the State Bank of India or a branch of the Reserve Bank of India after obtaining a challan and the triplicate challan sent to the Appellate Tribunal with a memorandum of appeal. The Appellate Tribunal will not accept cheques, drafts, hundies or other negotiable instruments.

3. The memorandum of appeal should be written in English or, if the appeal is filed in a Bench located in any such State as is for the time being notified by the President of the Appellate Tribunal for the purposes of rule 5A of the Income-tax (Appellate Tribunal) Rules, 1963, then, at the option of the appellant, in Hindi, and should set forth, concisely and under distinct heads, the grounds of appeal without any argument or narrative and such grounds should be numbered consecutively.

Time limit for filing appeal with ITAT
For filing Appeal: 60 days
For Filing Cross objection: 30 days

Blocking of appeal by ITAT
ITAT can block appeals to await decision of High Court/Special Bench wherein similar points are involved. Advisable to take details in which cases Special Bench/High Court is Pending so as to make application for blockage and provide necessary linkage to said pending case.

Monitory limit for filing appeals
Appeals will henceforth be filed only in cases where the tax effect exceeds monetary limits given hereunder :-

Demand Stay Petition before ITAT : Section 253/254
-Documents to be filed
-Stay application (in triplicate filed)
-Affidavit of Appellant supporting contentions of Stay Application
-Reasons for Stay
-Prayer in Concise and clear words
-Amount of tax etc demanded : Break up in Amount
-Disputed and Amount Paid and Amount Outstanding
-Result of stay application (if any) before CIT Jurisdictional/AO etc

Sl. No. Appeals in Income- tax matters Monetary Limit (In Rs.)
1. Appeal before Appellate Tribunal                      2,00,000/-
2. Appeal under section 260A before High Court     4,00,000/-
3. Appeal before Supreme Court                        10,00,000/-

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