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

Section 5A of the Income Tax Act of 1922 constituted the Income Tax Appellate Tribunal (ITAT). The Ministry of Law and Justice runs this agency and is a subordinate of the High Court of a specific area. ITAT has various benches in different states of this nation.

Being the representative of the Income Tax Department, Assessing Officers can issue orders through the Commissioner of Income Tax or CIT. But orders issued by such authorities may not always be acceptable to assessees. So, a brief overview of how the order can be challenged is given below. 

What is Form 36 of Income Tax Act? 

Taxpayers have a right to challenge any order that is issued by the Commissioner of Income Tax using Form 36. You, however, receive a specified time to appeal the order to the Appellate Tribunal, which is usually Two Months from the End of the Month in which 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, ground of appeal, 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 10000 or 1% of assessed income (whichever is less) – when total assessed income is above Rs 2 Lakhs.
• Rs 500 - when the appeal is not about decided income.  for example, appeals against orders for default in deducting tax at source or filing certain returns
• Filing fee is not applicable for cross-objections. 
• Where application is for stay of demand - Rs. 500

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.