Appeal To The Income Tax Appellate Tribunal [ITAT]

1.	Appealable orders in case of appeal by the taxpayer
2.	Appealable orders in case of appeal by the Commissioner
3.	Appeal not to be filed by the department in certain cases
4.	Time- limit for presenting appeal
5.	Form and signature to be signed and verified Under Section 140
6.	Memorandum of cross objection with the ITAT
7.	Documents to be submitted with appeal
8.	Fees for filing the appeal
9.	Fees for filing the appeal in other cases
10.	Submission of paper book in case of Appeal
11.	Hearing of the appeal by the ITAT
12.	Filing of additional evidence before the ITAT by parties to the appeal
13.	Order of the ITAT after hearing the appeal
14.	Disposal of appeal by ITAT
15.	Stay application in case of Appeal
16.	Rectification of Appellate Order

The Commissioner of Income-Tax (Appeals) is the first appellate authority and the Income Tax Appellate Tribunal (ITAT) is the second appellate authority. Appeal to the ITAT can be filed by any of the aggrieved party either by the taxpayer or by the Assessing Officer.

The ITAT is constituted by the Central Government and functions under the Ministry of Law. ITAT consists of two classes of members – Judicial and Accountant. In this part you can gain knowledge about various provisions relating to appeals to the ITAT.