Documents required for E-filing of appeal at ITAT: An overview
Income Tax Appelate Tribunal (ITAT) has also moved to e-mode right from filing to the hearing. There are various submissions which are also required to be done after filing an appeal which has also been converted into e-filing mode.
It has recently issued the list of documents that will be required mandatorily and optionally for filing appeal at the ITAT Portal as under.
Income Tax Appeal against Levy of Penalty u/s. 234E of Income Tax Act, 1961
Income Tax Appeal against Order u/s. 250 (Arising out of Appeal u/s. 248)
Cross Objection against appeal u/s. 253
Miscellaneous Application against Order u/s. 254(1)
Income Tax Appeal against Order u/s. 250 (Arising out of Order u/s. 143(3))
Income Tax Appeal against Order u/s. 250 (Arising out of Order u/s. 271(1)(c))
Income Tax (Search & Seizure) Appeal against Order u/s. 250 (Arising out of Order u/s. 158BC)
Income Tax against Order u/s. 263 (Arising out of Order u/s. 143(3))
Stay Application filed u/s. 254 of the Income Tax Act, 1961
Income Tax against Order u/s. 250 (Arising out of Order u/s. 158BA/158BC)
Income Tax against Order u/s. 250 (Arising out of Order u/s. 143(3)/147)
Income Tax against Order u/s. 250 (Arising out of Order u/s. 271(1)(b))
Income Tax against Order u/s. 271(1)(c) passed by CIT(A)/Pr.CIT
Income Tax against Order u/s. 158BC of of Income Tax Act, 1961
Wealth Tax Appeal against order u/s. 23 (Arising out of Order u/s. 18(1)(c) of of Wealth Tax Act, 1957)
Miscellaneous Application against Order u/s. 24(5) of Wealth Tax Act, 1957
Wealth Tax Appeal against order u/s. 25(1) of of Wealth Tax Act, 1957
Cross Objection against appeal u/s 15(5) of Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Black Money Appeal against Order u/s. 15(5) (Arising out of Appeal u/s. 43) of Black Money (UFI&A) and Imposition of Tax Act, 2015
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Act: Income Tax Act, 1961 |
Appeal Type: Income Tax Appeal |
| Appeal Sub Type: Appeal against Order u/s. 250 (Against Levy of Penalty u/s. 234E) | |
| Mandatory | Optional |
| Form 36 | Form 35 |
| Grounds of Appeal before ITAT | Vakalatnama or Power of Attorney |
| Intimation u/s. 154 r.w.s. 200A (234E) | Limitation Certificate and Letter of Authority |
| Order of CIT(A) u/s. 250 | Covering Letter before ITAT |
| Grounds of Appeal before CIT(A) | Petition for condonation of delay |
| Statement of Facts before CIT(A) | |
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Tribunal Fee Challan |
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| Act: Income Tax Act, 1961 | Appeal Type: Income Tax Appeal |
| Appeal Sub Type: Appeal against Order u/s. 250 (Arising out of Appeal u/s. 248) | |
| Mandatory | Optional |
| Form 36 | Form 35 |
| Grounds of Appeal before ITAT | Vakalatnama or Power of Attorney |
| Order of CIT(A) u/s. 250 | Covering Letter before ITAT |
| Grounds of Appeal before CIT(A) | Petition for condonation of delay |
| Statement of Facts before CIT(A) | Affidavit in support of Condonation Petition |
| Limitation Certificate and Letter of Authority | |
| Act: Income Tax Act, 1961 | Appeal Type: Cross Objection |
| Appeal Sub Type: Cross Objection against appeal u/s. 253 | |
| Mandatory | Optional |
| Limitation Certificate and Letter of Authority | Vakalatnama or Power of Attorney |
| Grounds of Cross Objection | Covering Letter before ITAT |
| Form 36A | Petition for condonation of delay |
| Affidavit in support of Condonation Petition | |
| Act: Income Tax Act, 1961 | Appeal Type: Miscellaneous Application |
| Appeal Sub Type: Miscellaneous Application against Order u/s. 254(1) | |
| Mandatory | Optional |
| Limitation Certificate and Letter of Authority | Vakalatnama or Power of Attorney |
| Tribunal Fee Challan | Covering Letter before ITAT |
| Miscellaneous Application | Petition for condonation of delay |
| Tribunal Order u/s. 254(1) | Affidavit in support of Condonation Petition |
| Act: Income Tax Act, 1961 | Appeal Type: Income Tax Appeal |
| Appeal Sub Type: Appeal against Order u/s. 250 (Arising out of Order u/s. 143(3)) | |
| Mandatory | Optional |
| Form 36 | Form 35 |
| Grounds of Appeal before ITAT | Statement of Facts before CIT(A) |
| Order of CIT(A) u/s. 250 | Vakalatnama or Power of Attorney |
| Assessment Order u/s. 143(3) | Statement of Facts before ITAT |
| Grounds of Appeal before CIT(A) | Covering Letter before ITAT |
| Limitation Certificate and Letter of Authority | Petition for condonation of delay |
| Tribunal Fee Challan | Affidavit in support of Condonation Petition |
| Act: Income Tax Act, 1961 | Appeal Type: Income Tax Appeal |
| Appeal Sub Type: Appeal against Order u/s. 250 (Arising out of Order u/s. 271(1)(c)) | |
| Mandatory | Optional |
| Form 36 | Form 35 |
| Grounds of Appeal before ITAT | Statement of Facts before CIT(A) |
| Order of CIT(A) u/s. 250 | Vakalatnama or Power of Attorney |
| Assessment Order u/s. 143(3) | Covering Letter before ITAT |
| Grounds of Appeal before CIT(A) | Petition for condonation of delay |
| Penalty Order u/s. 271(1)(c) | Affidavit in support of Condonation Petition |
| Limitation Certificate and Letter of Authority | |
| Tribunal Fee Challan | |
| Act: Income Tax Act, 1961 | Appeal Type: Income Tax (Search & Seizure) Appeal |
| Appeal Sub Type: Appeal against Order u/s. 250 (Arising out of Order u/s. 158BC) | |
| Mandatory | Optional |
| Form 36 | Form 35 |
| Grounds of Appeal before ITAT | Statement of Facts before CIT(A) |
| Order of CIT(A) u/s. 250 | Covering Letter before ITAT |
| Grounds of Appeal before CIT(A) | Covering Letter before CIT(A) |
| Limitation Certificate and Letter of Authority | Petition for condonation of delay |
| Tribunal Fee Challan | Affidavit in support of Condonation Petition |
| Order of AO u/s. 158BC | |
| Act: Income Tax Act, 1961 | Appeal Type: Income Tax Appeal |
| Appeal Sub Type: Appeal against Order u/s. 263 (Arising out of Order u/s. 143(3)) | |
| Mandatory | Optional |
| Form 36 | Vakalatnama or Power of Attorney |
| Grounds of Appeal before ITAT | Statement of Facts before ITAT |
| Assessment Order u/s. 143(3) | Covering Letter before ITAT |
| Limitation Certificate and Letter of Authority | Petition for condonation of delay |
| Order of CIT u/s. 263 | Affidavit in support of Condonation Petition |
| Tribunal Fee Challan | |
| Act: Income Tax Act, 1961 | Appeal Type: Stay Application |
| Appeal Sub Type: Stay Application filed u/s. 254 of the Income Tax Act, 1961 | |
| Mandatory | Optional |
| Tribunal Fee Challan | Vakalatnama or Power of Attorney |
| Stay Application | Orders of Revenue Authorities rejecting stay of proceedings |
| Affidavit in support of Stay Application | Covering Letter before ITAT |
| Act: Income Tax Act, 1961 | Appeal Type: Income Tax (Search & Seizure) Appeal |
| Appeal Sub Type: Appeal against Order u/s. 250 (Arising out of Order u/s. 158BA/158BC) | |
| Mandatory | Optional |
| Form 36 | Form 35 |
| Grounds of Appeal before ITAT | Statement of Facts before CIT(A) |
| Order of CIT(A) u/s. 250 | Vakalatnama or Power of Attorney |
| Grounds of Appeal before CIT(A) | Statement of Facts before ITAT |
| Limitation Certificate and Letter of Authority | Covering Letter before ITAT |
| Tribunal Fee Challan | Petition for condonation of delay |
| Order of AO u/s. 158BA/158BC | Affidavit in support of Condonation Petition |
| Act: Income Tax Act, 1961 | Appeal Type: Income Tax Appeal |
| Appeal Sub Type: Appeal against Order u/s. 250 (Arising out of Order u/s. 143(3)/147) | |
| Mandatory | Optional |
| Form 36 | Form 35 |
| Grounds of Appeal before ITAT | Statement of Facts before CIT(A) |
| Order of CIT(A) u/s. 250 | Vakalatnama or Power of Attorney |
| Grounds of Appeal before CIT(A) | Covering Letter before ITAT |
| Order u/s. 143(3)/147 | Petition for condonation of delay |
| Limitation Certificate and Letter of Authority | Affidavit in support of Condonation Petition |
| Tribunal Fee Challan | |
| Act: Income Tax Act, 1961 | Appeal Type: Income Tax Appeal |
| Appeal Sub Type: Appeal against Order u/s. 250 (Arising out of Order u/s. 271(1)(b)) | |
| Mandatory | Optional |
| Form 36 | Assessment order. |
| Form 36 | Assessment order. |
| Grounds of Appeal before ITAT | Statement of Facts before ITAT |
| Grounds of Appeal before ITAT | Statement of Facts before ITAT |
| Order of CIT(A) u/s. 250 | Petition for condonation of delay |
| Order of CIT(A) u/s. 250 | Petition for condonation of delay |
| Grounds of Appeal before CIT(A) | Affidavit in support of Condonation Petition |
| Grounds of Appeal before CIT(A) | Affidavit in support of Condonation Petition |
| Limitation Certificate and Letter of Authority | |
| Limitation Certificate and Letter of Authority | |
| Tribunal Fee Challan | |
| Tribunal Fee Challan | |
| Penalty Order u/s. 271(1)(b). | |
| Penalty Order u/s. 271(1)(b). | |
| Act: Income Tax Act, 1961 | Appeal Type: Income Tax Appeal | |
| Appeal Sub Type: Appeal against Order u/s. 271(1)(c) passed by CIT(A)/Pr.CIT | ||
| Mandatory | Optional | |
| Form 36 | Petition for condonation of delay | |
| Grounds of Appeal before ITAT | Affidavit in support of Condonation Petition | |
| Assessment order. | ||
| Penalty Order u/s. 271(1)(c) | ||
| Limitation Certificate and Letter of Authority | ||
| Tribunal Fee Challan | ||
| Act: Income Tax Act, 1961 | Appeal Type: Income Tax (Search & Seizure) Appeal |
| Appeal Sub Type: Appeal against Order u/s. 158BC | |
| Mandatory | Optional |
| Form 36 | Vakalatnama or Power of Attorney |
| Grounds of Appeal before ITAT | Petition for condonation of delay |
| Tribunal Fee Challan | Affidavit in support of Condonation Petition |
| Order of AO u/s. 158BC | |
| Act: Wealth Tax Act, 1957 | Appeal Type: Wealth Tax Appeal |
| Appeal Sub Type: Appeal against order u/s. 23 (Arising out of Order u/s. 18(1)(c)) | |
| Mandatory | Optional |
| Form F | Form E |
| Grounds of Appeal before ITAT | Statement of Facts before CWT(A) |
| Order of CWT(A) u/s. 23 | Vakalatnama or Power of Attorney |
| Grounds of Appeal before CWT(A) | Covering Letter before ITAT |
| Order of AO u/s. 18(1)(c) | Petition for condonation of delay |
| Limitation Certificate and Letter of Authority | Affidavit in support of Condonation Petition |
| Tribunal Fee Challan | |
| Act: Wealth Tax Act, 1957 | Appeal Type: Miscellaneous Application |
| Appeal Sub Type: Miscellaneous Application against Order u/s. 24(5) of Wealth Tax Act, 1957 | |
| Mandatory | Optional |
| Tribunal Order u/s. 24(5) of WT Act, 1957 | Vakalatnama or Power of Attorney |
| Limitation Certificate and Letter of Authority | Covering Letter before ITAT |
| Miscellaneous Application | Petition for condonation of delay |
| Affidavit in support of Condonation Petition | |
| Act: Wealth Tax Act, 1957 | Appeal Type: Wealth Tax Appeal |
| Appeal Sub Type: Appeal against order u/s. 25(1) | |
| Mandatory | Optional |
| Order u/s. 25(1) of Wealth Tax Act, 1957. | Petition for condonation of delay |
| Form F | Affidavit in support of Condonation Petition |
| Grounds of Appeal before ITAT | |
| Covering Letter before ITAT | |
| Tribunal Fee Challan | |
| Act: Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 | Appeal Type: Cross Objection |
| Appeal Sub Type: Cross Objection against appeal u/s 15(5) | |
| Mandatory | Optional |
| Form 4 under Black Money (UFIA) and Imposition of Tax Rules, 2015 | Vakalatnama or Power of Attorney |
| Covering Letter before ITAT | |
| Petition for condonation of delay | |
| Affidavit in support of Condonation Petition | |
| Act: Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 | Appeal Type: Black Money Appeal |
| Appeal Sub Type: Appeal against Order u/s. 15(5) (Arising out of Appeal u/s. 43) of Black Money (UFI&A) and Imposition of Tax Act, 2015 | |
| Mandatory | Optional |
| CIT(A) Order u/s. 15 of Black Money (UFIA) and Imposition of Tax Act, 2015 | Covering Letter before ITAT |
| Form 3 under Black Money (UFIA) and Imposition of Tax Rules, 2015 | Petition for condonation of delay |
| Penalty Order u/s. 43 of Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 | Affidavit in support of Condonation Petition |
| Form 2 under Black Money (UFIA) and Imposition of Tax Rules, 2015 | |
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Tribunal Fee Challan |
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