REAGARDING APPEAL TO ITAT

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When filing an appeal to the Income Tax Appellate Tribunal (ITAT), you must use Form No. 36 and submit it in triplicate. The submission requires a meticulously organised paper book containing specific documents, including copies of the orders being appealed, grounds of appeal, and statements of facts. It's crucial to file this paper book at least a week before the hearing and provide a copy to the respondent. While a notary may refuse to attest, a gazetted officer can certify true copies.

Suresh S. Tejwani

Suresh S. Tejwani (Querist)
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31 July 2024 IN HOW MANY COPIES OF SUBMISSION IS TO BE MADE TO ITAT ?
IS THERE ANY SPECIFIC FORMAT AVAILABLE?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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01 August 2024

An appeal to the ITAT should be in Form No. 36, filed in triplicate. The appeal submission should be in the form of a paper book consisting of:

Two copies of the order appealed against with one certified copy.
Two copies of the order of the Assessing Officer.
Two copies of Grounds of appeal earlier submitted before the first appellate authority, the CIT(A).
Two copies of the Statement of facts provided before the CIT(A).
Two copies of the assessment order in a case where the appeal is against a penalty order.
Two copies of the directions of the Joint Commissioner where the appeal is against an assessment order passed according to instructions of the Joint Commissioner.
Two copies of the original assessment order where the appeal is against a reassessment order passed under section 147.
A copy of the ITAT fee paid challan.
Two copies of the submissions, documents and papers, as submitted earlier during the income-tax proceedings or before the CIT(A).
Two copies of any other documents or facts the appellant wishes to provide.
The paper book should be in order and with due indexing. A person filing an appeal should submit the paper book at least a week in advance before the scheduled hearing and also furnish a copy to the respondent. The ITAT may condone the delay in filing a paper book depending on the facts and circumstances of a case.