Tax notices
Appeal to the Income Tax Appellate Tribunal, Sec 253 (new Sec 362)
What this means, checked by a CA
If CIT(A) did not give you full relief, the next step is the Income Tax Appellate Tribunal. We check the deadline and which Act applies, frame the grounds, prepare the paper book, pay the Tribunal fee and e-file the appeal with digital signature on the ITAT portal, then represent you at the hearing.
₹14,999
One time, + 18% GST
- Delivered in 7 working days after the CIT(A) order and records
- Due: Within two months from the end of the month in which the CIT(A) or other order is communicated (Sec 362(3) of the 2025 Act; old Sec 253 as amended from 1 Oct 2024). Cross objections within 30 days of getting notice of the department's appeal.
How we do it: IDFD
Every case runs through the same four steps: Information, Discussion, Forms, Deliverables. You see each one ticked as it happens.
InformationWhat we need from you · 8 items
CIT(A) or other appealed order
Main document; sets the deadline
Date order was communicated
Starts the two-month clock
Assessment or AO order
Required enclosure with the appeal
Form 35 grounds and facts
Earlier grounds are enclosed
DRP directions, if anyOptional
Enclosure for DRP cases
Assessed income figure
Decides Tribunal fee
Appellant DSC, email, mobile
DSC filing and service by email
Evidence and submissions filed below
Builds the paper book
DiscussionWhat we discuss · 6 items
On what date did you receive the CIT(A) order, and by which mode?
Two months from end of that month
Which additions or disallowances do you want to contest, and is the tax effect worth it?
Grounds and fee; drop weak grounds
Has the department also appealed, or might it?
Cross objections within 30 days
Is recovery of the confirmed demand being pressed?
Separate ITAT stay application
Do you have a DSC and is the PAN email and mobile current?
Appeal without DSC is defective
Which tax year is the case about?
Old Act or 2025 Act form and sections
FormsForms we file · 7 items
Confirm the governing Act (1961 Act for income up to FY 2025-26) and the communication date
Where: Internal. Due: Day 1
Compute the last date
Last day of the month of communication plus two calendar months
Where: Internal. Due: Day 1
Draft grounds, one per issue with its tax effect, and the statement of facts
Where: Internal. Due: Before filing
Compute and pay the Tribunal fee
₹500, ₹1,500 or 1% of assessed income capped at ₹10,000; ₹500 for other matters
Where: https://www.incometax.gov.in. Due: Before filing
Fill appeal form (Form 115 under the 2026 Rules, old Form 36), attach the orders and grounds, sign with DSC and e-file
Where: https://itat.gov.in. Due: Within two months from end of month of communication
File stay application with ₹500 fee if recovery is pressed
Where: https://itat.gov.in. Due: With or after the appeal
Prepare and e-file the indexed paper book before the hearing
Where: https://itat.gov.in. Due: As directed by the bench
DeliverablesWhat you get · 3 items
E-filing acknowledgement and appeal number
When: On filing
Defect memo reply, if any
When: As raised by the registry
ITAT order explained
When: After hearing
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