Form 36 to File Appeal with Income Tax Appellate Tribunal (ITAT)

Section 5A of the Income Tax Act of 1922 formed the Income Tax Appellate Tribunal (ITAT). The Ministry of Law and Justice operates this body and acts as a subordinate to the High Court of a particular region. ITAT has multiple benches in various states of this country. 

Representing the Income Tax Department, Assessing Officers can pass orders through the Commissioner of Income Tax or CIT. However, orders passed by such entities may not be accepted by assessees at times. So, here's a brief discussion on how to challenge the order. 

What is Form 36 of Income Tax Act? 

Taxpayers can challenge any order passed by the Commissioner of Income Tax by filing Form 36. However, you get a specified time to appeal against the order with the Appellate Tribunal, generally 60 days. While making the Income Tax appeal, Form 36 must be filled with all the required details. It includes details of the order you are appealing against, relief sought, grounds of appeal, your name, address, and other details. 

Where to Download Form 36 in Income Tax Portal?

You need to visit the official e-filing website of the Income Tax Department to download Form 36. You can also search for the form on Google and navigate to the official link of the Income Tax Department or click here to download Form 36. 

Form 36 Appeal Fees

As per Section 253 of the Income Tax Act, the fees for filing an appeal to the Tribunal are as follows: 

• Rs 500 - when total assessed income is up to Rs 1 Lakh.
• Rs 1500 - when total assessed income is between Rs 1 Lakh and Rs 2 Lakhs.
• Rs 10000 or 1% of assessed income (whichever is less) – when total assessed income is above Rs 2 Lakhs.
• Rs 500 - when the topic of appeal does not concern determined income. This includes, for instance, appeals against orders imposing fines for failure to deduct tax at source or to file specific returns.
• Filing fee is not applicable for cross-objections. 

What is ITAT?

ITAT, or Income Tax Appellate Tribunal, was established in 1941 as an independent statutory body. It aims to provide an impartial and independent forum for taxpayers and deductors to resolve income tax-related disputes. This quasi-judicial body deals with appeals against IT orders passed by the Commissioner of Income Tax or the Assessing Officer. 

Appeal to ITAT

Appeal to ITAT includes the following parameters:

• The right to appeal against an order passed by CIT is a legal privilege; it is not an inherent or natural right associated with litigation. 
• It cannot be accessed if not clearly stated in the statute. 
• No appeal may be filed against any order, directive, or other action if no right of appeal has been granted by any statute concerning such order, direction, or other action. For example, you cannot appeal to ITAT for any orders concerning Section 264. No assessee is expressly granted the right to contest it in court. 

However, in such situations, the concerned parties can get access to constitutional remedies by submitting writ petitions to the concerned High Court. 

ITAT Cause List

The ITAT cause list refers to the list of cases scheduled to be heard by the Income Tax Appellate Tribunal (ITAT) on a particular day. It contains the following details of the case:

• Name of the appellant
• Respondent's name
• Case number
• The date of filing the appeal
• The nature of the appeal,
• The date on which the case is listed for hearing. 

It is published on the ITAT's official website and is updated regularly.

How to Check ITAT Appeal Status?

Follow these steps to check your ITAT appeal status:

1. Visit the official ITAT Judicial Information Portal. 
2. You will get three options: 'Search by Appeal Number', 'Search by Filling Date', and 'Search by Assessee Name'. Select any one of them.
3. Select the 'Bench' and 'Appeal Type' from the drop-down menu.
4. Enter the appeal number, filing date, or assessee name as per your selection.
5. Drop the captcha code accurately and click on 'Search'.

Final Word

So, now that you know how to fill out form 36 , you can easily appeal against CIT to the Appellate Tribunal by submitting the Form 36 physically to the tribunal along with the applicable appeal fees as per your assessed income and check the appeal status online.