What we do
Our work in this practice group is structured around the records, deadlines, and decisions involved:
- Review of the assessment and appellate orders before proceeding with an ITAT appeal.
- Assistance in identifying relevant factual and legal grounds for appeal.
- Structured preparation of grounds of appeal and written submissions.
- Comprehensive compilation of supporting documents and evidence.
- Assistance and representation during ITAT proceedings.
- Support in responding to queries, notices, and additional requirements during the appeal.
- Assistance in understanding the implications of the ITAT order and possible further remedies.
How the engagement works
Appeals before the Income Tax Appellate Tribunal are governed by the applicable provisions of the Income-tax Act, 1961, including the provisions relating to appeals to the Tribunal. The availability of an appeal, limitation period, prescribed forms, grounds of appeal, filing requirements, and procedural requirements depend on the nature of the order being challenged. Proper documentation and timely compliance with the applicable procedural requirements are essential for effective appellate proceedings.
Scenario 1: A taxpayer disagrees with an order passed by the Commissioner (Appeals) and wishes to pursue an appeal before the ITAT.
Scenario 2: An Income Tax dispute involves significant additions, disallowances, or interpretation of tax provisions requiring consideration by the Tribunal.
Scenario 3: A business seeks to challenge an appellate order relating to the allowability of expenses, deductions, business income, or other tax matters.
Scenario 4: A taxpayer requires professional assistance in preparing grounds of appeal and detailed written submissions for an ITAT proceeding.
Scenario 5: An ongoing ITAT matter requires responses to notices, additional submissions, paper-book documentation, or other procedural requirements.
Case & Order Review
We review the relevant assessment order, Commissioner (Appeals) order, previous submissions, grounds, and supporting records to understand the history and disputed issues of the case.
Appeal Strategy & Grounds
We analyze the factual and legal aspects of the dispute and assist in developing appropriate grounds of appeal based on the issues involved and applicable tax provisions.
Written Submissions & Paper Book
We assist in preparing structured written submissions and organizing relevant documents and evidence required to present the taxpayer’s case before the Tribunal.
General questions
01What is the ITAT?
The Income Tax Appellate Tribunal (ITAT) is an appellate tribunal that hears specified disputes arising under the Income-tax Act, 1961. It provides taxpayers and the Income Tax Department an appellate forum for matters within its jurisdiction.
02When can an appeal be filed before ITAT?
An appeal may be filed before the ITAT against specified orders that are appealable under the applicable provisions of the Income-tax Act. The eligibility and applicable procedure depend on the nature of the order and the circumstances of the case.
03Can I appeal against a CIT (Appeals) order before ITAT?
In appropriate cases, an aggrieved taxpayer or the Income Tax Department may have a right to appeal against an order of the Commissioner (Appeals) before the ITAT, subject to the applicable provisions, limitation period, and procedural requirements.
04What documents are required for an ITAT appeal?
Documents may include the assessment order, CIT (Appeals) order, grounds and submissions from earlier proceedings, Income Tax Returns, financial records, supporting evidence, notices, correspondence, and other documents relevant to the disputed issues.
05Do you provide representation before the ITAT?
Yes. We assist with case analysis, appeal preparation, documentation, written submissions, and professional representation before the ITAT, subject to applicable authorization and professional requirements.
06What happens after an ITAT order?
The appropriate next step depends on the Tribunal’s decision and the nature of the legal issue involved. Depending on the circumstances, further statutory remedies may be available, subject to the applicable provisions and requirements.
