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For most taxpayers, an appeal to the Income Tax Appellate Tribunal (ITAT) is the next step after an adverse order from the Joint Commissioner (Appeals) or Commissioner of Income Tax (Appeals)—not the first appeal against an Assessing Officer’s order. Before filing, establish which Income Tax Act applies to your case: the Income Tax Act, 2025 took effect on 1 April 2026, and its transition rules mean older proceedings may still follow the repealed Act.
Check that ITAT is the right appellate stage
The usual appellate route is Assessing Officer → JCIT(A) or CIT(A) → ITAT → High Court → Supreme Court. Form 35 is for the first appeal from an Assessing Officer’s order; it is not the ITAT appeal form. The Income Tax Department says the hierarchy and appellate procedure remain materially unchanged under the 2025 Act.
Identify the order you are challenging before choosing a form or calculating a deadline. An ITAT appeal ordinarily follows an appellate order from JCIT(A) or CIT(A), rather than going directly from the Assessing Officer’s assessment order.
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The Income Tax Act, 2025 and Income Tax Rules, 2026 took effect on 1 April 2026. The Income Tax Department’s transition FAQ says proceedings pending when the new Act commenced continue as if the earlier Act had not been enacted. It also says proceedings initiated from 1 April 2026 concerning a tax year that began before that date are carried out under the repealed Act.
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| What to establish | Proceeding under the earlier Act | Proceeding under the 2025 Act |
|---|---|---|
| Tax year and procedural status | Confirm whether the matter was already pending when the 2025 Act commenced, or otherwise falls under a transition provision. (Income Tax Department transition FAQ) | Confirm the tax year and whether the proceeding is governed by the new Act or a transition provision. (Income Tax Department transition FAQ) |
| Appeal form and filing process | Form 36 is the appeal form under the former section 253 process. The ITAT’s 2021 SOP describes electronic filing for this process. (ITAT decision; ITAT SOP) | The current form and complete portal steps for every new-law proceeding are not stated in the official materials cited here. Verify the form and live instructions for your case. |
| Limitation period | For an appeal under former section 253(1), the ITAT decision reviewed states 60 days from communication of the order to the assessee. (ITAT decision) | The Income Tax Department says the limitation period has not changed under the 2025 Act, but confirm the provision and calculation that apply to your case. (Income Tax Department FAQ) |
| Fee and payment route | Check the applicable fee and accepted payment instructions for the matter before filing. | The Income Tax Rules, 2026 state the fee schedule for an assessee appeal under section 362(1). The applicable classification and current payment route should be verified before submission. (Income Tax Rules, 2026) |
Before relying on an older Form 36 guide, confirm the tax year, procedural status, order date, governing Act, current official form, limitation calculation, and live ITAT portal directions. The 2021 SOP’s Form 36 steps are not established as the required workflow for every appeal under the 2025 Act.
Calculate the filing deadline
Appeal under former section 253
For an appeal governed by former section 253(1), the ITAT decision reviewed identifies Form 36 and states that the appeal must be filed within 60 days from the date the appealed order is communicated to the assessee. Use the communication date—not simply the date printed on the order—as the starting point stated in that decision, and check the applicable rules for calculating the last day in your case.
Proceeding under the 2025 Act
The Income Tax Department says the limitation period has not changed under the 2025 Act. That statement does not by itself establish the exact provision, starting date, or calculation for every case. Confirm those details against the law and current official instructions that govern your proceeding. Do not use the 30-day period associated with Form 35 guidance: that form concerns the first appellate stage, not an ITAT appeal.
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If you may be late
The older ITAT SOP includes a condonation petition among the documents in its upload interface, and an affidavit supporting a delay petition appears in an optional upload slot. If a deadline may have passed, verify the current requirements for your case and whether a delay petition and supporting material are needed; do not assume that uploading a petition automatically resolves the delay.
Identify the appeal form and assemble the papers
Form for the older section 253 process
For an appeal under the former section 253 process, Form 36 is the specified appeal form. The ITAT’s 2021 SOP describes generating or downloading the memorandum, signing it, scanning it, and uploading the signed form. Confirm that Form 36 remains the correct form for your proceeding before using that older process.
Documents listed in the 2021 ITAT SOP
The SOP’s described upload interface distinguishes mandatory enclosures from optional upload slots. It names the following as mandatory in that interface:
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- Form 36.
- Grounds of appeal before the ITAT.
- The CIT(A) order under section 250.
- Grounds filed before the CIT(A).
- The assessment order under section 143(3).
- The tribunal fee challan.
- A condonation petition, where applicable.
The SOP lists these in optional upload slots; whether they apply depends on the case:
- Form 35.
- Statements of facts.
- Vakalatnama or power of attorney.
- Covering letter.
- An affidavit supporting a delay petition.
These labels describe the 2021 SOP’s interface, not a universal list for every appeal. Check the live portal’s requirements and the governing form instructions. In particular, do not treat every item in an optional slot as mandatory for your case.
File electronically under the older Form 36 procedure
The following sequence is the electronic process described in the ITAT’s 2021 SOP for the older Form 36 procedure. Check the current portal before filing: its labels, requirements, and technical limits may have changed.
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- Register and enter the appeal details: use the ITAT e-filing portal to register the appeal and complete the appeal information.
- Prepare the memorandum: generate or download the appeal memorandum, sign it, scan it, and upload the signed form.
- Upload the enclosures: attach the required documents and any applicable documents in optional slots.
- Submit the filing: review the entries and attachments, then submit through the portal and retain the available filing record.
The 2021 SOP specifies PDF files scanned in black and white at 150–200 DPI, with a maximum file size of 10 MB. These are specifications from that SOP; verify the live portal’s current technical requirements rather than assuming they still apply.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Pay the fee that applies to the appeal
The Income Tax Rules, 2026 set these fees for an assessee’s memorandum of appeal under section 362(1):
| Appeal category | Fee under the Income Tax Rules, 2026 |
|---|---|
| Assessed total income of ₹100,000 or less | ₹500 |
| Assessed total income above ₹100,000 and up to ₹200,000 | ₹1,500 |
| Assessed total income above ₹200,000 | 1% of assessed income, capped at ₹10,000 |
| 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. Verify the applicable fee classification and payment route before submitting, since online filing instructions may be updated separately.
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Check the filing before submission
Use this final review to catch omissions that can make an appeal defective:
- Confirm that the ITAT is the correct next forum and that the order being appealed is the relevant appellate order.
- Establish the governing Act and current appeal form from the tax year and transition status.
- Check the applicable limitation period and its starting date against the order’s communication record.
- Ensure the grounds, order, supporting orders, and other required papers are legible and match the case.
- Confirm whether a fee applies, the correct amount, and the accepted payment method.
- Check the live portal’s required enclosures, file format, scan settings, and size limits.
- If delayed, confirm the current procedure and supporting documents required for a condonation request.
The practical risk of relying on an outdated upload checklist is more than inconvenience: the ITAT SOP warns that omission of mandatory documents makes the appeal defective. For a new-law proceeding, or one with a disputed deadline or transition issue, verify the current official requirements before filing.
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