Regarding ITAT Appeal
This query is : Resolved
Suresh S. Tejwani
(Querist)
27 February 2025
if Rectification order passed by AO and if we already apply to ITAT Appeal against order of 250 of CIT(A) in reference to old assessment order under section 147, then we need to file form 36 separately for rectification order or not? if not then which order whether rectified or original order need to be attached in ITAT Appeal submission?
12 August 2025
Whether separate Form 36 is needed for rectification order?
No separate Form 36 is required for filing an appeal against a rectification order if the rectification is related to the original order already appealed.
The appeal filed earlier continues to cover the rectified order, provided the rectification does not introduce a new issue beyond original order.
If the rectification order is a fresh, standalone order, then separate appeal and Form 36 may be needed.
Which order to attach in ITAT appeal submission?
Attach the latest order (i.e., the rectification order) along with the original order in the appeal documents.
The rectification order supersedes the original order, so the ITAT will consider the rectified order.
Attach copies of both orders for clarity.
Practical Points:
While submitting the appeal, mention clearly in the grounds of appeal that rectification order has been passed.
If rectification order addresses the same issues, no need to file a fresh appeal.
If rectification order results in increase or decrease in demand, or new issues, then separate appeal may be required.
No separate Form 36 is required for filing an appeal against a rectification order if the rectification is related to the original order already appealed.
The appeal filed earlier continues to cover the rectified order, provided the rectification does not introduce a new issue beyond original order.
If the rectification order is a fresh, standalone order, then separate appeal and Form 36 may be needed.
Which order to attach in ITAT appeal submission?
Attach the latest order (i.e., the rectification order) along with the original order in the appeal documents.
The rectification order supersedes the original order, so the ITAT will consider the rectified order.
Attach copies of both orders for clarity.
Practical Points:
While submitting the appeal, mention clearly in the grounds of appeal that rectification order has been passed.
If rectification order addresses the same issues, no need to file a fresh appeal.
If rectification order results in increase or decrease in demand, or new issues, then separate appeal may be required.
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