Income Tax appellate Tribunal (ITAT) is the second appellate authority after Commissioner of Income Tax in the hierarchy of Income Tax. Also, it is the last fact finding authority in the hierarchy.
The orders passed by the ITAT can be subjected to appellate challenge, on substantial questions of law, before the respective High Court.
With a view to ensure highest degree of independence of the ITAT, it functions under the Department of Legal Affairs in the Ministry of Law and Justice, and is kept away from any kind of control by the Ministry of Finance.
As we know appeal before CIT(A) was made online from past few years and it has also been proposed in Budget, 2020 that soon submission before would also become online.
Also, due to the Covid situation many things are becoming online and people are reducing human interaction. Hence, this would also become online.
In the same fashion now ITAT who was proposing to bring online filing of Form 36 (i.e. Form of appeal to the Appellate Tribunal) has finally released an announcement stating that the E-filing portal is ready and in the final stage of approval by NIC server.
Also, ITAT has mentioned that such E-filing will also save cost of the assessee as he will now not have to prepare 3 separate copies of the Form and since ITAT is not present in all cities and districts people also had to courier the Form and now same would not be required and cost will be saved.
Let’s see till when we will be able to see an online portal for ITAT as it’s very difficult to submit Form 36 in such situation.
To read full announcement CLICK HERE.
The initial announcement discussing how E-filing would be incorporate at ITAT is as under:
“Today, a taxpayer is required to file big bunch of documents for filing of an appeal before the Tribunal. The staff of the Tribunal, in turn, also jostles with thick files, for administration of entire work relating to hearing and disposal of appeals filed by an assessee/ Revenue.
In line with the e-Governance policy of the Government of India, Income Tax Appellate Tribunal will be launching E-Filing of Appeals for providing efficient taxpayer services.
With this facility, the appellants before the Tribunal can electronically file their appeals and get acknowledgement for the same. Later on, they may submit the physical documents in the Tribunal Office (within the permitted time).
All the communication related to their appeals, like filing of appeal, fixation for hearing, adjournments, pronouncements and disposals will be sent to the appellant’s/respondent’s Mobile as well as E-Mail Id. Tribunal Orders will also be sent to their E-Mail Id.
In the next phase, ITAT will designate specific benches as Paperless Benches. Touch screens will be provided in these Paperless Benches so that the Members can access the e-Appeals.
Appellants in the e-filed appeals will be permitted to submit their adjournment petitions, additional grounds, paper books, etc and a copy of the same will be forwarded to the respondents electronically, if the respondents choose to update their contact details.
ITAT will be launching this e-Filing portal for the benefit of tax payers and the income tax department, shortly.”
If you need any assistance with filing of your Appeal or replying any notice CLICK HERE and submit your request and a professional would assist you.