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The Classic Partners LLP · Appeals & Litigation

Appeal at ITAT — Income Tax Appellate Tribunal

Taking your case to the Income Tax Appellate Tribunal when the CIT(A)/JCIT(A) order still leaves tax, interest or penalty in dispute.

Quick answer

If the order of the CIT(A) or JCIT(A) is unfavourable, a second appeal lies before the Income Tax Appellate Tribunal (ITAT), the final fact-finding authority in the tax litigation hierarchy, in Form 36, generally within 60 days of receiving the order. The Department can also appeal a CIT(A) order that goes against it. We draft the memorandum of appeal, compile the paper book, and represent your case before the Bench.

What we cover

What an ITAT appeal involves

ITAT is a quasi-judicial body and the last forum where facts of the case can be re-argued — appeals beyond this go only on substantial questions of law.

  • Appeal against an adverse order of the CIT(A)/JCIT(A)
  • Cross-objections where the Department has appealed
  • Stay petitions before the Tribunal
  • Rectification applications for mistakes apparent from the Tribunal's own order
  • Miscellaneous applications and recall petitions
  • Representation across ITAT benches nationally
Key components

What this service includes

How we help you with your ITAT appeal.

📚

Paper Book Compilation

Indexed, cross-referenced paper books built to the Tribunal's formatting requirements.

📄

Memorandum of Appeal

Form 36 and grounds of appeal drafted to withstand technical objections.

⏸️

Stay Petition Drafting

Seeking a stay on recovery from the Tribunal where demand remains disputed.

🏛️

Bench Representation

Appearing before the ITAT Bench and handling the hearing through to order.

How we work

Our process

From initial consultation to completion.

1

Merits Assessment

We review the CIT(A) order and prior record to assess realistic grounds for a second appeal.

2

Paper Book & Form 36

Compiling the memorandum of appeal and a complete, indexed paper book.

3

E-Filing with ITAT

Filing through the Tribunal's e-filing system along with the prescribed fee.

4

Hearing & Follow-through

Attending hearings, handling adjournments, and tracking the final order.

Why choose us

Why ITAT appeals need specialist handling

What sets our approach apart.

ITAT is the final authority on facts

Beyond this stage, courts only examine substantial questions of law — facts are settled here.

Filing fees are tiered by income

Fee calculation under section 253(6) depends on the assessed income and needs to be got right.

The paper book often decides the case

A well-organised, complete paper book makes it far easier for the Bench to rule in your favour.

FAQs

your ITAT appeal questions answered

What people ask before engaging us.

Generally 60 days from the date the CIT(A)/JCIT(A) order is communicated.
It is tiered based on the total income as computed by the Assessing Officer, as prescribed under section 253(6).
Yes — if a CIT(A) order goes against the Department, they can file their own appeal, and you may then need to file a cross-objection.
A further appeal to the High Court is possible only on a substantial question of law, not on facts already decided by the Tribunal.

Ready for expert help with your ITAT appeal?

Let our team help you navigate this process with clarity and confidence.

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