ITAT E-Filing Mandatory from 1 October 2026: Appeals Not Filed on Portal Will Not Be Registered
ITAT e-filing has now become mandatory from 1 October 2026. Taxpayers, Chartered Accountants, tax professionals and the Income Tax Department will have to present appeals before the Income Tax Appellate Tribunal through the prescribed ITAT e-filing portal.
An important Practice Note issued by the Income Tax Appellate Tribunal on 30 September 2026 has introduced a significant procedural change. From 1 October 2026, a Memorandum of Appeal that is not filed electronically, or is not filed in the prescribed form and manner, will not be registered by the Registry of the Tribunal.
For professionals regularly handling ITAT matters, this is an important change because merely preparing Form No. 36 and submitting it physically will no longer be sufficient for new appeals covered by the Practice Note.
What Has Changed in ITAT Appeal Filing?
The Income Tax Appellate Tribunal has prescribed electronic filing of appeals with effect from 1 October 2026.
The Memorandum of Appeal is required to be presented electronically through the ITAT e-filing portal.
The Practice Note makes it clear that an appeal which:
– is not filed through the prescribed portal;
– is not in the prescribed form;
– is not signed and verified in the prescribed manner; or
– does not comply with the applicable filing requirements,
shall not be registered by the Registry of the Tribunal.
Therefore, e-filing is not merely an additional facility. For appeals covered by the new procedure, it becomes an essential requirement for registration.
Legal Basis for Mandatory E-Filing
The Practice Note has been issued under Section 255(5) of the Income-tax Act, 1961, read with Rule 6 of the Income-tax (Appellate Tribunal) Rules, 1963, as amended by the ITAT (Amendment) Rules, 2025.
Section 255(5) empowers the Tribunal to regulate its own procedure and the procedure of its Benches.
The amendment to the ITAT Rules and the subsequent Practice Note provide the procedural framework for electronic presentation of appeals and other applications before the Tribunal.
Who Will Be Covered?
The requirement is applicable to all appellants appearing before the ITAT, including:
– Assessees;
– The Income Tax Department;
– Other persons entitled to file appeals before the Tribunal; and
– Parties filing cross objections or other applications covered by the prescribed procedure.
Thus, the new e-filing mechanism is not restricted only to assessee appeals. Departmental appeals are also covered.
What Documents Are Required to Be Filed Electronically?
The Memorandum of Appeal is required to be filed electronically in the first instance.
Once the appeal has been filed through the portal, subsequent documents such as:
– Paper Books;
– Additional documents;
– Petitions;
– Applications; and
– Other documents required in connection with the appeal,
are also required to be furnished through the prescribed electronic mechanism, subject to the applicable procedure.
This represents a substantial shift from the traditional system in which physical filing and paper books formed a major part of ITAT litigation practice.
What About Cross Objections?
The electronic filing requirement is not limited to the original appeal.
The same procedural framework applies to cross objections, stay applications and miscellaneous applications, wherever covered by the Practice Note.
Tax professionals therefore need to ensure that the entire ITAT litigation workflow is aligned with the new electronic procedure rather than treating e-filing as relevant only to Form No. 36.
Which Date Will Be Treated as the Date of Presentation?
This is one of the most important practical aspects of the new system.
The date on which the duly signed and verified Memorandum of Appeal is uploaded through the portal will be treated as the date of presentation.
This is particularly relevant because ITAT appeals are subject to statutory limitation.
A professional should therefore not wait until the last day merely because electronic filing is available.
The upload must be completed properly and the filing should be checked to ensure that the Memorandum is duly signed and verified and that the prescribed requirements have been complied with.
What Happens After E-Filing?
Once the appeal is electronically filed, an acknowledgement is emailed upon filing.
The Registry is also required to email the Registration Summary within two working days of registration.
This provides an electronic trail of the filing and registration process.
For professional offices handling a large number of appeals, maintaining these acknowledgements and registration summaries will therefore become an important part of litigation records.
What If an Appeal Is Not Filed Through the Portal?
The consequence is significant.
An appeal which is not filed through the prescribed electronic portal, or which does not satisfy the prescribed form, signature and verification requirements, shall not be registered by the Registry.
This means that simply sending or submitting a physical memorandum may not protect the appellant in respect of a new appeal required to be filed electronically.
Professionals should therefore treat portal filing as part of the substantive filing workflow and not as a post-filing formality.
What About Appeals Already Filed Physically?
The Practice Note contains an important transition arrangement.
Appeals filed physically before 1 October 2026 will continue in physical mode in respect of paper books, documents and petitions, as applicable under the transitional procedure.
Therefore, there is an important distinction between:
Old appeals already filed physically before 1 October 2026
and
New appeals presented on or after 1 October 2026.
The latter will have to follow the new electronic filing procedure.
What Should Tax Professionals Do Now?
The introduction of mandatory ITAT e-filing requires some changes in the day-to-day working of tax offices.
- Do Not Wait Until the Limitation Date
Since the date of upload of the duly signed and verified memorandum is treated as the date of presentation, filing should ideally be completed sufficiently before the limitation deadline.
Technical problems, incorrect documents or verification issues on the last day can create unnecessary complications.
- Check Form No. 36 Carefully
Before uploading the appeal, professionals should verify:
– Assessment Year;
– PAN;
– Name of appellant;
– Assessment order details;
– CIT(A)/NFAC order details;
– Date of communication;
– Grounds of appeal;
– Statement of facts, wherever applicable;
– Appeal fee;
– Authorised representative details; and
– Signature and verification requirements.
- Preserve the Filing Acknowledgement
The electronic acknowledgement should be preserved along with the appeal file.
It may become important evidence for establishing the date and time of presentation.
- Monitor the Registration Summary
Filing an appeal and registration of an appeal are separate procedural stages.
Professionals should therefore monitor the portal and email communications after filing and ensure that any defect or deficiency pointed out by the Registry is attended to promptly.
- Prepare for Electronic Paper Books
Since paper books, documents and petitions are also required to follow the electronic procedure for new appeals, professional offices should maintain properly indexed and searchable digital litigation files.
A Major Change for ITAT Practice
The mandatory e-filing requirement represents a significant step towards complete digitisation of ITAT litigation.
For taxpayers and professionals, the change offers several potential advantages:
– Faster electronic transmission of documents;
– Better tracking of filings;
– Reduced dependence on physical paperwork;
– Easier preservation of litigation records;
– Electronic communication from the Registry; and
– Greater transparency regarding filing and registration.
At the same time, the new system also places greater responsibility on professionals to ensure that the electronic filing is complete, properly signed, verified and compliant with the prescribed requirements.
A Simple Example
Suppose an assessee receives a CIT(A) order and the appeal before ITAT is required to be filed within the prescribed limitation period.
Under the new procedure, the professional cannot simply prepare Form No. 36 and submit a physical copy to the Registry for a new appeal covered by the Practice Note.
The appeal must be uploaded through the ITAT e-filing portal in the prescribed manner.
If the duly signed and verified Memorandum is successfully uploaded on a particular date, that upload date will be treated as the date of presentation.
Therefore, the electronic filing process itself becomes an important part of limitation compliance.
E-Filing Is Not the Same as Registration
One practical distinction deserves special attention.
Uploading an appeal does not necessarily mean that the appeal has been registered.
The Registry will examine the filing for compliance with the applicable requirements.
The Practice Note provides for communication of the Registration Summary within two working days of registration.
Accordingly, professionals should follow the matter beyond the initial upload and keep track of the registration status.
What About Stay Applications and Miscellaneous Applications?
The new electronic framework also has significance beyond appeals.
Stay applications and miscellaneous applications, as well as cross objections, are required to follow the prescribed electronic procedure where covered by the Practice Note.
This means that tax litigation offices should review their internal checklists not only for appeals but also for subsequent applications filed before the Tribunal.
The Bigger Picture
The move towards mandatory ITAT e-filing is part of the broader digitisation of India’s tax litigation system.
The Tribunal’s new procedure effectively changes the traditional approach from:
Prepare → Sign → Physically File → Register
to a more digital workflow:
Prepare → Sign & Verify → Upload → Acknowledgement → Registry Processing → Registration
This makes accuracy at the time of electronic submission particularly important.
Key Takeaways
The most important points can be summarised as follows:
- ITAT e-filing is mandatory for new filings covered by the Practice Note from 1 October 2026.
- The Memorandum of Appeal must be presented electronically through the ITAT e-filing portal.
- An appeal not filed through the portal, or not complying with the prescribed form, signature and verification requirements, will not be registered by the Registry.
- The requirement applies to both assessee and departmental appellants.
- Cross objections, stay applications and miscellaneous applications also follow the prescribed electronic procedure.
- The date of upload of the duly signed and verified Memorandum is treated as the date of presentation.
- The electronic acknowledgement should be carefully preserved.
- The Registration Summary is to be communicated by email within two working days of registration.
- Appeals filed physically before 1 October 2026 continue under the applicable transitional procedure for paper books, documents and petitions.
Final Takeaway
From 1 October 2026, ITAT litigation enters a new digital phase.
For a new appeal, preparing the grounds of appeal and Form No. 36 is only one part of the job. The appeal must also be properly e-filed, signed, verified and successfully taken through the Registry’s registration process.
The safest approach for tax professionals is simple:
Do not treat ITAT e-filing as a formality. Treat it as an essential part of filing the appeal itself.
A missed upload, incorrect filing or unresolved electronic defect could have consequences for the registration of the appeal and, in limitation-sensitive matters, potentially for the appellant’s legal rights.
Practice Note dated: 30 September 2026
Effective from: 1 October 2026
Legal framework: Section 255(5), Income-tax Act, 1961 read with Rule 6 of the ITAT Rules, 1963, as amended by the ITAT (Amendment) Rules, 2025.
Disclaimer: This article is intended for general tax and procedural awareness. The applicable Practice Note, ITAT Rules and portal instructions should be examined in their latest form before taking any filing-related action.
