Your Complete Guide to E-Filing in ITAT
Table of Content
We all pay income tax and file our returns. Sometimes, due to human error, some discrepancies may pop up that could affect our earnings and credit score. People needed a way to address their issues. So, the Income Tax Appellate Tribunal was introduced in 1941.
What Is ITAT?
The Income Tax Appellate Tribunal (ITAT) serves as a judicial body. People can appeal against income tax orders here. Taxpayers can file appeals against the orders of the government’s Income Tax Department through the ITAT. Government tax authorities can also file appeals in ITAT against orders that lower authorities may pass. Today, individuals can e-file their appeals thanks to the digital ITAT portal inaugurated in June 2021. On the new ITAT e-filing portal, taxpayers can bring all their appeals, cross objection memorandums, stay applications and miscellaneous applications. Until now, the paperwork for these appeals had to be presented physically.
Procedure for E-Filingin ITAT
To use the e-filing portal, you must have a PAN or TAN, valid mobile number and e-mail address. Without this information, you will not be able to use the portal. Once you e-file the documents, you must submit them physically as well. All documents must be typed on A4 size paper in Arial font, size 12. There should be double space and the text should be justified horizontally. For paperwork that requires signatures, you must physically sign the paper and then scan it.
To start the e-filing process, visit the ITAT portal to register – itat.gov.in/efiling/register.
Next, you must select an option from the drop-down menu. You can pick between the assessee and the Income Tax Department. Before you proceed, you must check the box to read and agree to the terms and conditions of the online portal.
Go through the standard operating procedures for e-filing. Note down all the important dates, the appeal or order numbers and the addresses of both the assessee and the department. Along with these details, keep all the scanned copies of your documents ready.
Let’s assume that you are an assessee and you have to e-file an appeal in ITAT. Once you select I am assessee, click the Submit button. On the next screen, you must enter your e-mail ID, mobile number and PAN or TAN. You will receive an OTP on your mobile number and e-mail ID before you can proceed further. Once you submit your OTP, you need to select the state and district. This information will allow the government to identify which Bench of ITAT has jurisdiction over the concerned Assessing Officer. Once this is complete, you can proceed to the next screen to select the kind of appeal or application you need to file.
Your E-FilingChecklist
Whenever you e-file on ITAT, you must furnish documents to support your case. The documents you need to submit depends on the kind of claim you’re filing. Here’s a look at what documents are required for:
Appeals:
- Memorandum of appeal
- Form 35
- Grounds of appeal and statement of facts files
- Certified copy of the order against which you are appealing
- Relevant orders from the assessing officer
- Penalty order
- Tribunal fee challan (when the assessee has filed the appeal)
- Authorisation of the CIT to file the appeal (in case the department has filed the appeal)
- Draft assessment order (whenever required)
- Order of the Transfer Pricing Officer
Cross Objection:
- Memorandum of cross objection
- Authorisation of the CIT to file the cross objection (when filed by the department)
Stay Applications:
- Stay application in the required format
- A sworn affidavit supporting the stay application
- Demand notice and the relevant orders by the lower authorities
- Tribunal fee challan for INR 500
Miscellaneous Applications:
- The application
- Relevant tribunal order
- Tribunal fee challan (when filed by the assessee)
- Authorisation of the CIT to file the application (when filed by the department)
Until now, most people have related e-filing only with income tax filing. With the ITAT portal, you can now e-file your appeals and applications directly with the Income Tax Appellate Tribunal. The online process will make the entire filing process quicker and faster. While both digital and physical copies are required now, it’s likely that the entire system will become paperless in a few years.
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