FORM 36 APPEAL TO ITAT

FORM 36 APPEAL TO INCOME TAX APPEALLATE TRIBUNAL(ITAT)

Appeal against the order of Commissioner of Income Tax can be filed with the Income Tax Appellate Tribunal (ITAT) in form No. 36. The appeal should be filed within 60 days of receipt of Assessment Order passed by the Commissioner of Income Tax. ITAT is an Open Court and anyone can see the hearing process.

Appeal to the ITAT can be filed by any of the aggrieved party either by the taxpayer or by the Assessing Officer. The ITAT is constituted by the Central Government and functions under the Ministry of Law. ITAT consists of two classes of members – Judicial and Accountant.

Documents to be submitted with appeal

• Form No. 36 - in triplicate.
• Order appealed against - 2 copies (including one certified copy).
• Order of Assessing Officer - 2 copies
• Grounds of appeal before first appellate authority [i.e., Commissioner of Income Tax (Appeals)] - 2 copies.
• Statement of facts filed before first appellate authority [i.e., Commissioner of Income-Tax (Appeals)] - 2 copies.
• In case of an appeal against penalty order – 2 copies of the relevant assessment order.
• In case of an appeal against an order under section 143(3), read with section 144A - 2 copies of the directions of the Joint Commissioner under section 144A.
• In case of an appeal against an order under section 143, read with section 147 - 2 copies of the original assessment order, if any.
• Copy of challan for payment of a fee.

FEES

• Total income of the assessee as computed by the Assessing Officer, in the case to which the appeal relates, is one hundred thousand rupees or less, five hundred rupees;
• Where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than one hundred thousand rupees but not more than two hundred thousand rupees, one thousand five hundred rupees;
• Where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than two hundred thousand rupees, one percent of the assessed income, subject to a maximum of ten thousand rupees;
• Where the subject matter of an appeal relates to any matter, other than those specified in clauses (a), (b) and (c), five hundred rupees;
• No fee shall be payable in the case of a memorandum of cross-objections;
• An application for stay of demand shall be accompanied by a fee of five hundred rupees.

Form and signature

The appeal to ITAT shall be filed in Form No. 36. In case of an appeal by the taxpayer, the form of appeal, the grounds of appeal, and the form of verification are to be signed and verified by the person authorized to sign the return of income under section 140. In other words, the Form of appeal is to be signed by the following persons: 

1. In case of an appeal by the individual taxpayer, by the individual taxpayer himself, or by a person duly authorized by him who is holding a valid power of attorney.
2. In the case of a Hindu Undivided Family by the Karta of the family or if Karta is absent from India or is not capable of signing, by any other adult member of such family.
3. In the case of a company by the Managing Director or if Managing Director is not available or where there is no Managing Director by any director of the company.
4. In case of a firm by the Managing Partner or if Managing Partner is not available or where there is no Managing Partner by any partner (not being a minor)
5. In case of an LLP by the Designated Partner or if Designated Partner is not available or where there is no Designated Partner by any partner.
6. In case of a Local Authority by the Principal Officer thereof.
7. In case of a Political Party by the Chief Executive Officer of such party.
8. In the case of any other Association by the Principal Officer thereof or by any member of the Association.
9. In case of any other Person by that Person or by some person competent to act on his behalf.