Tribunals

Appeal to Income Tax Appellate Tribunal under Section 253

An appeal to the Income Tax Appellate Tribunal (ITAT) is a statutory remedy for an assessee aggrieved by an order passed by the Commissioner of Income-tax (Appeals) or another appellable authority. It challenges the findings of the lower authority on facts and law and seeks a reversal or modification of the order.

This appeal is filed in the prescribed Form No. 36, governed by Section 253 of the Income-tax Act 1961 and Rule 47(1) of the Income-tax Rules 1962. The appeal must be accompanied by the fee prescribed under Section 253(6).

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Governing law
Income-tax Act 1961 s.253 + Income-tax Rules 1962 Rule 47(1) + Form No. 36
Sections
s. Section 253, Income-tax Act 1961s. Section 250, Income-tax Act 1961s. Rule 47(1), Income-tax Rules 1962s. Form No. 36, Income-tax Rules 1962
Filed before
Income Tax Appellate Tribunal (ITAT)

When this is the right filing

  • When an assessee (individual, HUF, company, firm, or any other person) is aggrieved by an order passed by the Commissioner of Income-tax (Appeals) under Section 250.
  • When an assessee is aggrieved by an order passed by another authority that is appellable under Section 253 of the Income-tax Act 1961.
  • When the assessee seeks to challenge the factual findings or legal conclusions drawn by the first appellate authority.
  • Do not use this form for an appeal against an order passed by the Assessing Officer directly; that is a first appeal to the CIT(A), not the ITAT.

What the court looks for

  • Clear identification of the order appealed against, including the date of communication and the authority that passed it.
  • Numbered grounds of appeal that are specific, concise, and raise a clear question of law or fact against the impugned order.
  • A statement of facts presenting the relevant background of the case and the proceedings before the lower authority.
  • The precise relief or reliefs claimed in the appeal, corresponding to the grounds raised.
  • A verification stating that the contents of the appeal are true and correct to the best of the assessee's knowledge and belief.

The structure the court expects

The components of the filed format, in the order they appear. LexPilot fills every one of them from your facts and papers.

  1. 1Particulars of the appeal (form no. 36)
  2. 2Grounds of appeal
  3. 3Statement of facts
  4. 4Relief claimed in appeal
  5. 5Verification

Frequently asked questions

What is the prescribed format for filing an appeal to the ITAT?

The appeal must be filed in Form No. 36 as prescribed under Rule 47(1) of the Income-tax Rules 1962. The form requires the particulars of the appeal, grounds of appeal, a statement of facts, the relief claimed, and a verification.

Can I raise a new ground of appeal that was not taken before the CIT(A)?

The ITAT has the discretion to allow an additional ground if it is a pure question of law arising from the facts already on record and does not require a fresh investigation of facts. The ground must be specifically pleaded in the Form No. 36.

What is the fee for filing an appeal in Form No. 36?

The appeal fee is paid by challan as prescribed under Section 253(6) of the Income-tax Act 1961. The fee varies based on the assessed income and the nature of the appellant, and proof of payment must be enclosed with the appeal.

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