Appeal before the Jurisdictional Income Tax Appellate Tribunal

An order of the Commissioner of Income Tax (Appeals) (CIT(A)) can be appealed against by either the taxpayer or the Income tax department, before the Income Tax Appellate Tribunal (called as “ITAT”), which is the second level appellate authority. ITAT is a multi-member body comprising of judicial and accountant members, independently appointed by the Ministry of Law. An ITAT bench decides an appeal, on hearing the authorized representatives of the taxpayer and the Income Tax department, by passing a written order, by which it can confirm, partly confirm or annul the order of the CIT(Appeals) and thereby can delete or reduce the quantum of demand. However, ITAT cannot enhance the demand. Importantly, ITAT is the final fact-finding authority.

Appeal before the ITAT is to be filed within 60 days of the date on which order appealed against is communicated to the taxpayer or the Commissioner, as the case may be. However, ITAT may admit an appeal even after the period of 60 days if it is satisfied that there was sufficient cause for not presenting the appeal within the prescribed time.