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.
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 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
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.
Our process
From initial consultation to completion.
Merits Assessment
We review the CIT(A) order and prior record to assess realistic grounds for a second appeal.
Paper Book & Form 36
Compiling the memorandum of appeal and a complete, indexed paper book.
E-Filing with ITAT
Filing through the Tribunal's e-filing system along with the prescribed fee.
Hearing & Follow-through
Attending hearings, handling adjournments, and tracking the final order.
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.
your ITAT appeal questions answered
What people ask before engaging us.
Ready for expert help with your ITAT appeal?
Let our team help you navigate this process with clarity and confidence.