The Classic Partners LLP
Appeal at ITAT
Take your tax dispute to the Income Tax Appellate Tribunal — the final fact-finding authority. We draft, file, and argue your ITAT appeal with complete paper books and case-law research.
File ITAT AppealWhat is an Appeal at ITAT?
The Income Tax Appellate Tribunal (ITAT) is the second appellate authority in income tax litigation. If you are aggrieved by the order of the Commissioner of Income Tax (Appeals), you can file an appeal before the ITAT in Form 36 within 60 days of receiving the CIT(A) order.
The ITAT is the final authority on questions of fact — beyond it, only substantial questions of law go to the High Court. Because outcomes here often settle the dispute permanently, expert representation by a CA for ITAT appeal is critical to building a winning record.
When Should You Appeal at ITAT?
- The CIT (Appeals) has confirmed additions made in your scrutiny assessment.
- Penalty orders have been upheld in the first appeal.
- The department has filed an appeal against relief granted to you — you need to defend it.
- Reassessment or revision orders under Sections 147 or 263 need to be challenged.
What We Handle
Form 36 Drafting
Precise grounds of appeal and statement of facts for the Tribunal.
Paper Book Preparation
Indexed compilation of orders, submissions, and evidence.
Case-Law Research
Supporting precedents from ITAT benches, High Courts, and the Supreme Court.
Stay of Demand
Stay applications before the Tribunal to halt recovery.
Hearing Representation
Authorised representation and argument before the ITAT bench.
Departmental Appeals
Defending you when the department challenges relief you won.
Why Choose The Classic Partners
- Qualified Chartered Accountants experienced in Tribunal drafting and argument.
- Complete litigation history — we track your case from the first income tax notice to the Tribunal order.
- Thorough preparation — paper books, precedents, and written synopses for every hearing.
- Transparent fees and a single point of contact for your appeal.
Frequently Asked Questions
What is the time limit to file an appeal at ITAT?
An appeal in Form 36 must be filed within 60 days of receiving the CIT (Appeals) order. The Tribunal can condone delay if sufficient cause is shown.
What are the ITAT appeal filing fees?
Statutory fees depend on assessed income — Rs. 500 where income is up to Rs. 1 lakh, Rs. 1,500 up to Rs. 2 lakh, and 1% of assessed income (capped at Rs. 10,000) where income exceeds Rs. 2 lakh.
Can a CA represent me before the ITAT?
Yes. Section 288 of the Income Tax Act permits a Chartered Accountant to appear as an authorised representative before the ITAT and argue the appeal on your behalf.
Is the ITAT decision final?
The ITAT is the final fact-finding authority. Its order can be challenged before the High Court only on a substantial question of law, and thereafter before the Supreme Court.
Can the ITAT stay recovery of the tax demand?
Yes. The Tribunal can grant a stay of demand, generally subject to conditions, for up to 180 days initially and a maximum of 365 days in aggregate while the appeal is pending.
Taking your case to the Tribunal?
Get your ITAT appeal drafted, filed, and argued by experienced professionals.
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