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1Clear out junk files and repair common Windows errors2Scan for outdated or missing drivers - takes under a minute3Repair Windows errors before they cause bigger problemsAn appeal to the Income Tax Appellate Tribunal (ITAT) is normally the next stage after an adverse order from the Joint Commissioner of Income Tax (Appeals) or Commissioner of Income Tax (Appeals)—not the first appeal against an Assessing Officer’s order. For proceedings under the former Income-tax Act, 1961, the appeal is made in Form 36 and generally must be filed within 60 days after the order is communicated. The Income-tax Act, 2025 took effect on 1 April 2026, however, so first establish which Act governs your case and check the current form and filing instructions before relying on the older Form 36 process.
Where ITAT fits in the appeal process
The usual appellate sequence is:
- Assessing Officer
- Joint Commissioner of Income Tax (Appeals) or Commissioner of Income Tax (Appeals)
- Income Tax Appellate Tribunal
- High Court
- Supreme Court
Form 35 is used for the first appeal from an Assessing Officer’s order. It is not the ITAT appeal form. The Income Tax Department’s guidance describes the hierarchy and appellate procedure as materially unchanged under the 2025 Act, but the form and procedure for a particular ITAT filing still depend on the governing law and the proceeding.
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First establish which Act applies
The 2025 Act commenced on 1 April 2026. The Income Tax Department’s transition FAQ explains that the applicable framework depends on the tax year and procedural status, not just the date you are preparing to file.
| Situation | What the transition guidance says | What to verify before filing |
|---|---|---|
| Proceeding already pending when the 2025 Act commenced | It continues under the earlier Act as if the earlier law had not been repealed. | Confirm that your appeal remains part of that pending proceeding and use the applicable official form and directions. |
| Proceeding initiated on or after 1 April 2026 concerning a tax year that began before that date | It is carried out under the repealed Act. | Confirm the relevant tax year and the date and nature of the proceeding. |
| Other proceeding governed by the 2025 Act | The department says the appellate hierarchy and limitation are materially unchanged. The complete current ITAT form and portal sequence for every such case are not established in its transition guidance. | Check the current official form, limitation calculation, fee classification, payment route and live portal instructions for your case. |
Do not assume that the older Form 36 portal procedure applies to every appeal under the 2025 Act. If the governing framework is unclear, have a tax professional confirm it before relying on a form or deadline.
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What is the time limit to file an ITAT appeal?
For an appeal governed by section 253 of the former Act, the stated limit is 60 days from the date the order being appealed is communicated to the assessee. An ITAT decision reviewed for this guide identifies Form 36 as the specified form for that process and states the 60-day limit for an appeal under section 253(1).
The Income Tax Department’s FAQ on the 2025 Act says the limitation period has not changed. That general statement does not establish every current ITAT form or filing instruction for every new-law case, so verify the rule and calculation that apply to your proceeding. Do not use the deadline for a first appeal in Form 35 as the ITAT deadline; they are different appellate stages.
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If you have missed the applicable deadline, the older ITAT filing procedure includes a condonation petition for explaining the delay. Do not assume that submitting one automatically cures a late filing: confirm the current requirements and include the supporting explanation and documents required for your case.
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For the former section 253 process described above, the appeal form is Form 36. The ITAT’s 2021 Standard Operating Procedure (SOP) describes an electronic filing interface with mandatory and optional upload slots. Its list is a guide to that described interface, not a rule that every document in every slot applies to every case.
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Documents listed in the SOP as mandatory enclosures
- Form 36 and the grounds of appeal before ITAT.
- The order appealed against: the CIT(A) order under section 250.
- The grounds filed before CIT(A).
- The assessment order under section 143(3).
- The tribunal fee challan.
- A condonation petition, where relevant to a delayed appeal.
Documents shown in optional upload slots
- Form 35.
- Statement of facts.
- Vakalatnama or power of attorney, where someone represents the appellant.
- Covering letter.
- Affidavit supporting a delay petition, where relevant.
Check the live portal and the instructions applicable to your case before preparing the upload set. In the 2021 SOP, failure to upload mandatory documents made the appeal defective; the SOP’s list should not be mistaken for confirmed current instructions for every new-law appeal.
How the older Form 36 e-filing process works
The ITAT’s 2021 SOP describes the following electronic process for a Form 36 appeal. Use it only where that process is applicable, and confirm the live portal’s current directions before submitting.
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- Register on the ITAT e-filing portal and enter the appeal details.
- Generate or download the appeal memorandum, sign it, scan it and upload the signed form.
- Upload the mandatory enclosures and any applicable optional documents, then submit the filing.
The 2021 SOP specifies PDF documents scanned in black and white at 150–200 DPI, with a maximum file size of 10 MB. These are specifications from that SOP, not a guarantee of the portal’s current technical limits; check the live portal before scanning and uploading.
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What fee applies?
The Income Tax Rules, 2026 prescribe the following fees for the listed filings. The figures below follow the Rules’ categories; confirm that the category and payment instructions apply to your proceeding before paying.
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| Filing | Fee specified in the Income Tax Rules, 2026 |
|---|---|
| Assessee’s memorandum of appeal under section 362(1), where assessed total income is ₹100,000 or less | ₹500 |
| Assessee’s memorandum of appeal under section 362(1), where assessed total income is more than ₹100,000 and no more than ₹200,000 | ₹1,500 |
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| Appeal concerning another matter | ₹500 |
| Memorandum of cross-objections | No fee |
| Application for stay of demand | ₹500 |
The Rules state that the fee is paid through an authorised bank, SBI or RBI branch after obtaining a challan, and that a triplicate copy is sent to the Tribunal with the memorandum. They also state that the Tribunal does not accept cheques or other negotiable instruments for the fee. Because online filing directions may be updated separately, verify the current payment route and classification before submitting.
Quick Recap
Before you submit
- Identify the tax year, procedural status and order being challenged, then confirm whether the 1961 Act or 2025 Act governs.
- Check the applicable form and limitation period, counting from the relevant communication date where the rule requires it.
- Match your documents to the current official instructions and the facts of your case; do not treat every optional upload slot as mandatory.
- Confirm the fee category, payment route and live portal requirements before uploading or paying.
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