Disagreements with income tax assessments are not uncommon. If you find yourself on the receiving end of an assessment you believe is incorrect, the good news is you have options. The Income Tax Appellate Tribunal (ITAT) acts as an independent forum where taxpayers can challenge these assessments. To initiate this process, you’ll need to file Form 36.
Form 36 is the official document used to file an appeal with the ITAT against orders passed by the Commissioner of Income Tax (CIT). These orders can pertain to various income tax matters, including:
If a taxpayer disagrees with such an order, they can file an appeal using Form 36, typically within 60 days of receiving the order. When completing Form 36, it’s important to provide comprehensive information, including the details of the order being appealed, the relief sought, the reasons for the appeal, and personal details such as your name and address. This form serves as the official method for challenging decisions at the High Court level.
Form 36 is crucial when taxpayers wish to contest a decision made by the Commissioner of Income Tax. It serves as the necessary documentation to appeal and argue their case in front of the Income Tax Appellate Tribunal (ITAT), providing a legal pathway for individuals to seek redress for issues arising from income tax evaluations.
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To download Form 36 from the Income Tax portal, you should go to the official e-filing website of the Income Tax Department. You can also use a search engine like Google to find the form by searching for “Form 36 Income Tax Department.” Make sure to access and download the form from the official Income Tax Department link to ensure you have the correct and current version. Now let us understand the steps involved in filing the form 36 online.
Follow these simple steps to file Form 36:
Step 1: Visit the Income Tax Department’s e-filing portal. Log in with your PAN or your Aadhar Number (which serves as your User ID) and your password.
Step 2: After logging in, click on the ‘e-File’ tab and choose ‘Income Tax Forms’ from the drop-down menu.
Step 3: Find ‘Form 36’ in the list of forms and click “Continue”.
Step 4: Enter the required details such as your name, address, tax details, reasons for appeal, etc.
Step 5: Upload necessary documents, like the tax order you are appealing against.
Step 6: Double-check the information you’ve entered. Once everything is correct and complete, click “Submit”.
Step 7: You’ll get a confirmation via email and text message on your registered contact details.
Rs 500 | for cases where the total assessed income is up to Rs 1 Lakh. |
Rs 1500 | for cases where the total assessed income is between Rs 1 Lakh and Rs 2 Lakhs. |
Rs 10,000 or 1% of assessed income, whichever is less | for cases where the total assessed income exceeds Rs 2 Lakhs. |
Rs 500 | for appeals not related to assessed income, such as those challenging penalties for non-compliance with tax deduction at source or the failure to file certain returns. |
There is no filing fee for cross-objections.
The Income Tax Appellate Tribunal (ITAT) is a semi-judicial body established in January 1941, primarily focused on adjudicating appeals under the Direct Taxes Acts. The decisions made by the ITAT are conclusive, and an appeal to the High Court is permissible only if there is a significant question of law that needs resolution.
The Income Tax Appellate Tribunal (ITAT) is guided by its motto, “Nishpaksh Sulabh Satvar Nyay,” which translates to “impartial, easy, and speedy justice.” ITAT is renowned for providing an accessible, cost-effective, and straightforward forum that excels in its deep understanding of Direct Taxes and its ability to deliver swift justice.
1. Handling Appeals: ITAT addresses appeals lodged by taxpayers against decisions made by the Commissioner of Income Tax (CIT) or the Assessing Officer. These appeals may cover a variety of issues related to income tax assessments and disputes.
2. Quasi-Judicial Function: As a quasi-judicial body, ITAT possesses the authority to adjudicate legal disputes concerning income tax. It adheres to specific legal procedures and principles akin to those used in courts.
3. Decentralized Operation: ITAT functions through several benches distributed across different states. Each bench is presided over by a judicial member and includes an accountant member, ensuring a broad spectrum of expertise in tax-related matters.
An appeal to the ITAT involves specific criteria:
The ITAT cause list is the schedule of cases to be heard by the Income Tax Appellate Tribunal on a given day and includes:
1. Name of the Appellant
2. Name of the Respondent
3. Case Number
4. Date of Filing the Appeal
5. Nature of the Appeal
6. Date Scheduled for Hearing
This list is published and regularly updated on the ITAT’s official website.
To check the status of your appeal at the ITAT, follow these steps:
1. Access the Portal: Visit the official ITAT Judicial Information Portal.
2. Choose Search Option: You will be presented with three search options:
3. Input Necessary Details: Depending on your choice:
4. Enter the Appeal Number, filing date, or assessee name, according to your earlier selection.
5. Enter Captcha Code: Fill in the captcha code as shown on the screen.
6. Initiate Search: Click on ‘Search’ to proceed.
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Income tax matters can be complex, and navigating the appeals process can be challenging. For intricate cases, it’s highly advisable to seek professional guidance from a chartered accountant or a tax lawyer. They can assist you with:
1. Analyzing your case and determining the viability of an appeal
2. Preparing a strong case with well-defined grounds for appeal
3. Representing you during the ITAT proceedings
Now that you understand how to fill out Form 36 online, you can conveniently appeal against the Commissioner of Income Tax (CIT) to the Appellate Tribunal from the comfort of your home. Just make sure to pay the appropriate appeal fees based on your assessed income. Also, don’t forget to regularly check the status of your appeal online to stay updated.
By exercising your right to appeal, you can ensure a fair and just resolution to your income tax matter. We’d love to hear your feedback in the comments below. Have you ever had to file Form 36? Share your experience!
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Yes, Form 36 can be submitted online through the Income Tax Department’s e-filing portal.
An appeal to the Income Tax Appellate Tribunal must be filed within 60 days from the date the order from the Commissioner of Income Tax was received.
Yes, an ITAT appeal can be filed online. This can be done by accessing the official e-filing portal of the Income Tax Department and completing Form 36. It is important to include all pertinent details related to the appeal when filling out the form.
The fees for initiating an appeal at ITAT depend on the appellant’s income level. For incomes up to Rs. 1 lakh, the fee is Rs. 500. For incomes exceeding Rs. 1 lakh but less than Rs. 2 lakh, the fee is Rs. 1,500. For incomes above Rs. 2 lakh, the fee is either 1% of the assessed income or Rs. 10,000, whichever is lower.
Form 35 is a legal document used under the Income Tax Act, which allows assesses or deductors who are aggrieved by an order issued by the Assessing Officer (AO) to file an appeal. This appeal is directed to the Joint Commissioner (Appeals) or Commissioner of Income Tax (Appeals). The use of Form 35 is specifically designated for this purpose, providing a formal avenue for disputing decisions made during tax assessments.
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