ITR
Second appeal to the Tribunal after the CIT(A) order
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Facts
You can appeal to the Income Tax Appellate Tribunal in Form 36, now Form 115. The time limit was amended in 2024 to two months from the end of the month in which the order is received; check the current rule before filing.
Provisions and law
- Sec 253, Income-tax Act 1961Appeal to the Appellate Tribunal against an order of the Commissioner (Appeals), with a fee based on assessed income (2025 Act number to be confirmed).
Analysis
The Tribunal is the final fact-finding authority, so present all facts and documents carefully. Fees depend on assessed income. If the CIT(A) order partly favours you, the department may also appeal. Pending Tribunal appeals for old years continue under the 1961 Act.
Conclusion
- Read the CIT(A) order and note issues lost.
- Check the time limit from the date of receipt.
- Prepare grounds and paper book.
- File Form 36 with the fee.
- Continue stay arrangements for the demand.
A Savvy can do this for you
Appeal to CIT(A), Form 35 (now Form 99)
₹9,999
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