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

Form 36 is uses to file appeals before the Income Tax Appellate Tribunal against the order issued by the Joint Commissioner or Commissioner (Appeals), Principal Commissioner or Commissioner. There might be cases where you might disagree with the order passed by such authorities regarding your total income. In this case, the best option would be to fill out and submit Form 36 to the Appellate Tribunal under section 253 of the Income Tax Act. It is the next level appeal after the order is passed by the commissioner of Income Tax (Appeals) or commissioner.

As representatives of the Income Tax Department, Assessing officers can issue orders through the Commissioner of Income Tax or CIT. However, orders issued by such authorities may not always be acceptable to the assessee. So, a brief overview of how the order can be challenged is given below. 

What is the Form 36 of Income Tax Act? 

 Form 36 is used to file an appeal if the assessee disagrees with the order passed by the following:

• An order passed by the CIT(A)
• Principal Commissioner or Commissioner
• Principal Chief Commissioner or Chief Commissioner
• Principal Director General or Director General

Taxpayers have a right to challenge any order issued by the Commissioner of Income Tax using Form 36. However, you have received a specified time to appeal the order to the Appellate Tribunal, which is usually Two Months from the End of the Month in which the order has been passed. When preparing the Income Tax appeal, Form 36 has to be completed with all the information required. It contains information regarding the order against which you are appealing, relief claimed, reasons for appeal, grounds of appeal, and your name and address, among 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 10,000 or 1% of assessed income (whichever is less) – when total assessed income is above Rs 2 Lakhs.
• Rs.500 for filling application for stay on demand.
• Filing fee is not applicable for cross-objections. 
• Rs. 500 - In any other cases

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 directly appeal against CIT to the Appellate Tribunal by submitting Form 36 physically along with the respective appeal fees based on your estimated income and checking the appeal status online.