File Form 36 Online: Appeals with the Income Tax Appellate Tribunal

In the realm of income tax disputes, Form 36 plays a pivotal role. It serves as the formal document for filing appeals with the Income Tax Appellate Tribunal (ITAT). Understanding the nuances of Form 36 is crucial for taxpayers seeking redressal through the appellate process.

Introduction

As taxpayers navigate the complexities of income tax assessments, disputes are inevitable. To address grievances and seek recourse, the Income Tax Act provides for an appellate mechanism, wherein taxpayers can appeal unfavorable decisions of lower tax authorities. Form 36 is the prescribed form for initiating such appeals with the ITAT.

Understanding the Essence of Form 36

Form 36 is a statutory form prescribed under Rule 47 of the Income Tax Rules, 1962. It serves as the formal document for filing appeals to the ITAT against orders passed by lower tax authorities, such as the Commissioner of Income Tax (Appeals) or the Assessing Officer.

What is the Need for Form 36?

Form 36 serves as the formal mode of communication between the taxpayer and the ITAT. It provides essential details of the taxpayer, the impugned order being appealed against, grounds of appeal, and relief sought. Filing Form 36 is a procedural requirement mandated by law for initiating appeals with the ITAT.

How to download Form 36?

Form 36 is readily available for download on the official website of the Income Tax Department. Taxpayers can access and download the form in PDF format from the ‘Forms’ section of the website.

How to File Form 36 Online: A Step-by-Step Guide

1. Access the ITAT e-Filing Portal: Visit the official e-filing portal of the Income Tax Appellate Tribunal.
2. Login/Register: Log in to the portal using valid credentials or register as a new user.
3. Navigate to ‘File Form 36’: Go to the ‘File Form 36’ section on the portal.
4. Enter Details: Fill in the requisite details accurately in the Form 36 as per the instructions provided.
5. Attach Documents: Upload supporting documents, including the impugned order and other relevant annexures.
6. Review and Submit: Double-check all details entered and documents attached before submitting the form.
7. Pay Fees: Pay the prescribed filing fees online, if applicable.
8. Submit Form 36: After ensuring all information is accurate, submit Form 36 electronically through the portal.

What are the Filing fees for Form 36?

The filing fees for Form 36 vary depending on the nature and quantum of the appeal. It is advisable to refer to the relevant provisions of the Income Tax Rules or consult a tax professional for precise details regarding filing fees.

What is ITAT?

The Income Tax Appellate Tribunal (ITAT) is an independent quasi-judicial body established under the Income Tax Act, 1961. It serves as the final fact-finding authority in income tax matters and has jurisdiction over appeals arising from orders passed by lower tax authorities.

What are the Key Functions of ITAT?

• Adjudication of Appeals: ITAT adjudicates appeals filed by taxpayers against orders of lower tax authorities.
• Fact-finding: ITAT examines facts and evidence presented by both parties to arrive at a fair and just decision.
• Interpretation of Law: ITAT interprets provisions of the Income Tax Act and relevant case laws to resolve disputes.
• Promotion of Justice: ITAT ensures impartiality and fairness in its proceedings to uphold the principles of natural justice.

Appeal to ITAT

Taxpayers aggrieved by orders of lower tax authorities, such as the Assessing Officer or Commissioner of Income Tax (Appeals), can file appeals with the ITAT. Form 36 serves as the formal document for initiating such appeals, providing details of the impugned order and grounds of appeal.

What is ITAT Cause List

The ITAT Cause List is a schedule of cases listed for hearing before the Income Tax Appellate Tribunal on a particular day. It provides details such as the case number, name of the appellant/respondent, and the bench before which the case is listed for hearing.

How to Check ITAT Appeal Status?

Taxpayers can check the status of their appeals filed with the ITAT through the official ITAT e-filing portal. By logging in with their credentials, taxpayers can track the progress of their appeals, view orders passed by the tribunal, and stay updated on hearing dates.

Conclusion

Navigating the appellate process with the Income Tax Appellate Tribunal requires adherence to procedural formalities and a thorough understanding of the relevant legal provisions. Form 36 serves as the gateway to seeking redressal before the ITAT, ensuring that taxpayers have access to a fair and impartial appellate mechanism.

Most Asked Questions

1. Can Form 36 be filed offline?

Yes, Form 36 can be filed offline by submitting a physical copy along with supporting documents at the designated ITAT office.

2. What is the time limit for filing Form 36?

Form 36 must be filed within the prescribed time limit specified under the Income Tax Act, typically within 60 days from the date of receipt of the order being appealed against.

3. Can Form 36 be withdrawn or amended?

Yes, Form 36 can be withdrawn or amended subject to the provisions of the Income Tax Rules and relevant procedural requirements.

4. Is legal representation allowed before ITAT?

Yes, taxpayers can choose to be represented by authorized representatives, including advocates, chartered accountants, or tax professionals, before the ITAT.