Can we appeal to tribunal when rectification is applied at cit(a) ?

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This discussion explores whether an appeal can be filed with the Income Tax Appellate Tribunal (ITAT) when a rectification application is still pending with the Commissioner of Income Tax (Appeals) (CIT(A)). While generally rectification is sought for an order where an appeal is pending, the consensus suggests parallel proceedings might be possible. However, the primary concern raised is the potential delay in filing the ITAT appeal due to the time limit, with suggestions to seek condonation of delay or expedite the rectification process through e-Nivaran or CP Gram.

Kunjan

Kunjan (Querist)
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04 June 2025 this is a strange case of i having applied for rectification of cit(a) order to cit(a) as cit(A) has mixed up figures with some other case with him in his original cit(a) order.

my q--> can we appeal to tribunal when rectification applied at cit(a) is still pending by cit(A) ?

my view--> yes, as rectification is pending by cit(a) since 1+ year and demand is being pressed.

Nikhil Kaushik

Nikhil Kaushik (Expert)
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04 June 2025 generally the question is other way around ie can rectification be done for an order where appeal is pending with higher authority. Since the courts have consistently ruled that such rectification is allowed, it is plausible to conclude that both can be done in parallel.

Though, your main issue here would be that the time to file appeal with ITAT has passed. So you need to work on the condonation part.

Kunjan

Kunjan (Querist)
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05 June 2025 ok one can appeal to itat to expadiate the rectification decision by cit(a).