Apr 48 min read

Form 36: How to File Appeal with Income Tax Appellate Tribunal (ITAT)

Updated: Oct 1

Dealing with income tax assessments or penalties can be stressful, especially when you feel the decision made by the tax authorities is unfair or inaccurate. Fortunately, if you're dissatisfied with an order passed by the Commissioner of Income Tax (Appeals), there’s a way to challenge it — by filing an appeal with the Income Tax Appellate Tribunal (ITAT) using Form 36. This legal document allows taxpayers to seek justice and get their tax disputes reviewed by a higher authority. In this article, we’ll guide you through the importance of Form 36, the process of filing it, and how it helps taxpayers contest assessments, penalties, or other decisions related to their income tax liabilities. If you’re looking to file an appeal, understanding how Form 36 works is crucial.

What is Form 36 of Income Tax Act?

Section 5A of the Income Tax Act 1922 gave birth to the Income Tax Appellate Tribunal (ITAT), a quasi-judicial body serving as an independent forum for taxpayers. Form 36, within the ambit of this legislation, acts as the gateway for taxpayers to appeal decisions made by the Commissioner of Income Tax.

What is the Need for Form 36?

When taxpayers find themselves at odds with an order issued by the Commissioner of Income Tax, Form 36 becomes the instrument to challenge and present a case before the Income Tax Appellate Tribunal. It is the bridge that connects individuals with a legal recourse to address grievances related to income tax assessments.

How to download Form 36?

Form 36 can be conveniently downloaded from the official e-filing website of the Income Tax Department. The online accessibility ensures that taxpayers can initiate the appeals process with ease.

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

Filing Form 36 online is a straightforward process. Follow these steps for a seamless submission:

Step 1: Begin by visiting the e-filing portal of the Income Tax Department. Log in to your account using your User ID, which corresponds to your PAN, and your password.

Step 2: Once successfully logged in, navigate to the 'e-File' tab. From the drop-down menu, select 'Income Tax Forms.'

Step 3: On the subsequent page, locate 'Form 36' from the list of forms and click on "Continue."

Step 4: Fill in the requisite details in the form. This includes personal information such as your name and address, along with specific details about taxes paid, grounds of appeal, and other pertinent information.

Step 5: Upload relevant documents to support your appeal. This may involve attaching documents such as the order passed by the Income Tax Officer.

Step 6: Thoroughly review the information provided. Upon validation and verification, proceed to click on the "Submit" button.

Step 7: Following the submission, you will promptly receive an acknowledgment on your registered email ID and mobile number.

By diligently following these steps, you ensure a comprehensive and accurate submission of Form 36, initiating the appeals process effectively.

What are the Filing fees for Form 36?

The fee structure varies based on the total assessed income,

What is ITAT?

ITAT stands for the Income Tax Appellate Tribunal. It is a quasi-judicial body established under Section 5A of the Income Tax Act 1922, and it continues to function under the current Income Tax Act 1961. The primary purpose of ITAT is to provide an independent and impartial forum for taxpayers to appeal against orders passed by the Commissioner of Income Tax (CIT) or the Assessing Officer.

What are the Key Functions of ITAT

Appeals: ITAT deals with appeals filed by taxpayers against the decisions of the CIT or the Assessing Officer. These appeals can pertain to various aspects of income tax assessments and disputes.
Quasi-Judicial Authority: ITAT functions as a quasi-judicial authority, meaning it has the power to hear and decide legal matters related to income tax. It follows certain legal procedures and principles, similar to a court.
Multiple Benches: ITAT operates through multiple benches located in different states of the country. Each bench is headed by a judicial member and includes an accountant member. This structure allows for a diverse range of expertise in handling tax matters.

Appeal to ITAT

When taxpayers are dissatisfied with the order passed by the CIT or the Assessing Officer, they have the right to appeal to ITAT. The appeal to ITAT is a formal process that involves submitting relevant documents, presenting arguments, and following prescribed procedures. Here are some key points regarding the appeal process:

Legal Privilege: The right to appeal to ITAT against an order passed by the CIT is considered a legal privilege. It is not an inherent or natural right associated with litigation.
Statutory Right: The right to appeal must be clearly stated in the statute. If a specific statute grants the right of appeal, the taxpayer can exercise this right. However, if no right of appeal is granted, there may be limitations.
Access to Constitutional Remedies: If no right of appeal has been granted by a statute concerning a particular order, parties involved can seek constitutional remedies by filing writ petitions in the concerned High Court.
Parameters of Appeal: Not every order, directive, or action can be appealed to ITAT. The right of appeal is granted only if clearly stated in the relevant statute. For instance, certain orders may not be appealable, and in such cases, constitutional remedies become an alternative.

What is ITAT Cause List

The ITAT cause list is a comprehensive schedule of cases slated for hearing on a particular day.

It includes vital details such as the appellant's name, respondent's name, case number, filing date of the appeal, the nature of the appeal, and the scheduled hearing date.

This list is regularly updated and can be accessed on the ITAT's official website.

How to Check ITAT Appeal Status?

Visit the official ITAT Judicial Information Portal.
Choose from three options: 'Search by Appeal Number,' 'Search by Filing Date,' or 'Search by Assessee Name.' Make your selection.
Select the relevant 'Bench' and 'Appeal Type' from the drop-down menu.
Enter the appeal number, filing date, or assessee name based on your chosen search criteria.
Enter the captcha code accurately and click on 'Search.'

Conclusion

In conclusion, Form 36 transcends its role as a mere administrative form; it represents a procedural linchpin that empowers taxpayers in their pursuit of justice. Its significance lies not only in its ability to initiate an appeal but also in the narrative it weaves - a narrative where taxpayers actively engage in shaping the outcome of their financial disputes. In the realm of income taxation, Form 36 stands as a beacon, guiding taxpayers through the complex labyrinth of appeals with professionalism and legal precision.

FAQ

Q1. What is Form 36 in the context of income tax?

Form 36 is a legal document used to file an appeal with the Income Tax Appellate Tribunal (ITAT) against orders passed by the Commissioner of Income Tax. It serves as a means for taxpayers to challenge assessments they find unfavorable.

Q2. When can I use Form 36?

Form 36 is used when a taxpayer wishes to appeal against an order issued by the Commissioner of Income Tax. It is crucial for those seeking a review of assessments, penalties, or other decisions affecting their income tax liabilities.

Q3. What information is required in Form 36?

Form 36 requires details such as the appellant's name, address, grounds of appeal, specifics of the order being contested, relief sought, and other relevant information pertaining to the case.

Q4. Where can I download Form 36?

Form 36 can be downloaded from the official e-filing website of the Income Tax Department. Alternatively, it can be accessed by searching for it on Google and navigating to the official link of the Income Tax Department.

Q5. Is there a time limit for filing Form 36?

Yes, there is a specified time limit for filing Form 36. Generally, taxpayers have 60 days from the date of receiving the order to appeal against it with the High Court.

Q6. How much is the filing fee for an appeal using Form 36?

The filing fee for an appeal to the ITAT varies based on the total assessed income. It ranges from Rs 500 for income up to Rs 1 Lakh to Rs 10,000 or 1% of assessed income (whichever is less) for income above Rs 2 Lakhs.

Q7. Can I file cross-objections using Form 36?

No, the filing fee is not applicable for cross-objections. Form 36 is specifically designed for filing appeals, and different procedures may apply for cross-objections.

Q8. What documents should be attached to Form 36?

Relevant documents supporting the appeal, such as the order passed by the Income Tax Officer, should be attached. These documents strengthen the case during the appeal process.

Q9. Can Form 36 be filed online?

Yes, Form 36 can be filed online through the e-filing portal of the Income Tax Department. The online process allows for convenient submission and tracking of appeals.

Q10. How will I know if my Form 36 submission is successful?

Upon successful submission of Form 36, an acknowledgment will be sent to your registered email ID and mobile number. This confirmation indicates that your appeal has been received by the authorities.

Q11. What is the Income Tax Appellate Tribunal (ITAT)?

The Income Tax Appellate Tribunal (ITAT) is a quasi-judicial body that deals with disputes between taxpayers and the Income Tax Department. Taxpayers can appeal against decisions made by the Commissioner of Income Tax (Appeals) by filing Form 36.

Q12. Can an authorized representative file Form 36 on my behalf?

Yes, a taxpayer can appoint an authorized representative, such as a tax consultant or lawyer, to file Form 36 on their behalf. The representative will also be responsible for presenting the case before the ITAT.

Q13. What is the process after submitting Form 36 to the ITAT?

Once Form 36 is submitted, the ITAT will review the appeal, schedule a hearing, and notify the appellant of the date. The taxpayer or their representative will then present the case at the hearing.

Q14. What happens if Form 36 is filed after the 60-day limit?

If Form 36 is filed after the 60-day limit, the taxpayer must provide a valid reason for the delay. The ITAT may accept the late filing if it finds the reason justifiable, but it is not guaranteed.

Q15. What should be included in the "grounds of appeal" section in Form 36?

The grounds of appeal section in Form 36 should clearly state the reasons for disputing the order, including specific points of disagreement with the assessment, penalty, or other decisions made by the Commissioner of Income Tax.

Q16. Can a taxpayer withdraw an appeal filed using Form 36?

Yes, a taxpayer can withdraw the appeal at any stage before the final decision is made by the ITAT. A formal request must be submitted to the tribunal for withdrawal.

Q17. What is the role of the Commissioner of Income Tax in an appeal filed using Form 36?

The Commissioner of Income Tax (Appeals) is the authority whose order is being contested when Form 36 is filed. The Commissioner may be required to defend their assessment or order during the appeal process.

Q18. How long does it take for the ITAT to hear an appeal after filing Form 36?

The time frame for the ITAT to hear an appeal may vary depending on the case backlog and complexity. Generally, it can take several months before the hearing is scheduled.

Q19. Can Form 36 be filed for both assessment and penalty orders?

Yes, Form 36 can be used to appeal against both assessment orders and penalty orders issued by the Commissioner of Income Tax.

Q20. Is there a specific format for the "relief sought" in Form 36?

The relief sought section should clearly mention what the appellant expects from the tribunal, such as a reduction in tax liability, cancellation of penalties, or any other relief from the contested order.

Q21. What is the difference between Form 35 and Form 36?

Form 35 is used to file an appeal with the Commissioner of Income Tax (Appeals), while Form 36 is used to appeal against the Commissioner’s order to the Income Tax Appellate Tribunal (ITAT).

Q22. Is a hearing mandatory after filing Form 36, or can the case be resolved without one?

A hearing is usually scheduled for the appellant to present their case. However, in some cases, the tribunal may issue a decision based on the written submissions and documents, without requiring a formal hearing.