File Form 36 Online: Appeals with the Income Tax Appellate Tribunal
In the dynamic landscape of income taxation, staying informed is the key to financial well-being. One significant aspect of this intricate system is Form 36, a document designed to empower taxpayers in challenging decisions made by the Commissioner of Income Tax.
The introduction of Form 36 into the intricate framework of the Income Tax Act was a strategic response to the need for an avenue through which taxpayers could assert their rights and challenge decisions rendered by the Commissioner of Income Tax.
Table of Contents:
Understanding the Essence of Form 36
Section 5A of the Income Tax Act 1922 gave birth to the Income Tax Appellate Tribunal (ITAT), a quasi-judicial body serving as an independent forum for taxpayers. Form 36, within the ambit of this legislation, acts as the gateway for taxpayers to appeal decisions made by the Commissioner of Income Tax.
What is the Need for Form 36?
When taxpayers find themselves at odds with an order issued by the Commissioner of Income Tax, Form 36 becomes the instrument to challenge and present a case before the Income Tax Appellate Tribunal. It is the bridge that connects individuals with a legal recourse to address grievances related to income tax assessments.
How to download Form 36?
Form 36 can be conveniently downloaded from the official e-filing website of the Income Tax Department. The online accessibility ensures that taxpayers can initiate the appeals process with ease.
How to File Form 36 Online: A Step-by-Step Guide
Filing Form 36 online is a straightforward process. Follow these steps for a seamless submission:
Step 1: Begin by visiting the e-filing portal of the Income Tax Department. Log in to your account using your User ID, which corresponds to your PAN, and your password.
Step 2: Once successfully logged in, navigate to the 'e-File' tab. From the drop-down menu, select 'Income Tax Forms.'
Step 3: On the subsequent page, locate 'Form 36' from the list of forms and click on "Continue."
Step 4: Fill in the requisite details in the form. This includes personal information such as your name and address, along with specific details about taxes paid, grounds of appeal, and other pertinent information.
Step 5: Upload relevant documents to support your appeal. This may involve attaching documents such as the order passed by the Income Tax Officer.
Step 6: Thoroughly review the information provided. Upon validation and verification, proceed to click on the "Submit" button.
Step 7: Following the submission, you will promptly receive an acknowledgment on your registered email ID and mobile number.
By diligently following these steps, you ensure a comprehensive and accurate submission of Form 36, initiating the appeals process effectively.
What are the Filing fees for Form 36?
The fee structure varies based on the total assessed income,
Total Assessed Income | Appeal Fees |
Up to Rs 1 Lakh | Rs 500 |
Rs 1 Lakh to Rs 2 Lakhs | Rs 1500 |
Above Rs 2 Lakhs | Rs 10,000 or 1% of assessed income (whichever is less) |
Appeals not concerning determined income | Rs 500 |
Cross-objections | No filing fee |
What is ITAT?
ITAT stands for the Income Tax Appellate Tribunal. It is a quasi-judicial body established under Section 5A of the Income Tax Act 1922, and it continues to function under the current Income Tax Act 1961. The primary purpose of ITAT is to provide an independent and impartial forum for taxpayers to appeal against orders passed by the Commissioner of Income Tax (CIT) or the Assessing Officer.
What are the Key Functions of ITAT
Appeals: ITAT deals with appeals filed by taxpayers against the decisions of the CIT or the Assessing Officer. These appeals can pertain to various aspects of income tax assessments and disputes.
Quasi-Judicial Authority: ITAT functions as a quasi-judicial authority, meaning it has the power to hear and decide legal matters related to income tax. It follows certain legal procedures and principles, similar to a court.
Multiple Benches: ITAT operates through multiple benches located in different states of the country. Each bench is headed by a judicial member and includes an accountant member. This structure allows for a diverse range of expertise in handling tax matters.
Appeal to ITAT
When taxpayers are dissatisfied with the order passed by the CIT or the Assessing Officer, they have the right to appeal to ITAT. The appeal to ITAT is a formal process that involves submitting relevant documents, presenting arguments, and following prescribed procedures. Here are some key points regarding the appeal process:
Legal Privilege: The right to appeal to ITAT against an order passed by the CIT is considered a legal privilege. It is not an inherent or natural right associated with litigation.
Statutory Right: The right to appeal must be clearly stated in the statute. If a specific statute grants the right of appeal, the taxpayer can exercise this right. However, if no right of appeal is granted, there may be limitations.
Access to Constitutional Remedies: If no right of appeal has been granted by a statute concerning a particular order, parties involved can seek constitutional remedies by filing writ petitions in the concerned High Court.
Parameters of Appeal: Not every order, directive, or action can be appealed to ITAT. The right of appeal is granted only if clearly stated in the relevant statute. For instance, certain orders may not be appealable, and in such cases, constitutional remedies become an alternative.
What is ITAT Cause List
The ITAT cause list is a comprehensive schedule of cases slated for hearing on a particular day.
It includes vital details such as the appellant's name, respondent's name, case number, filing date of the appeal, the nature of the appeal, and the scheduled hearing date.
This list is regularly updated and can be accessed on the ITAT's official website.
How to Check ITAT Appeal Status?
Visit the official ITAT Judicial Information Portal.
Choose from three options: 'Search by Appeal Number,' 'Search by Filing Date,' or 'Search by Assessee Name.' Make your selection.
Select the relevant 'Bench' and 'Appeal Type' from the drop-down menu.
Enter the appeal number, filing date, or assessee name based on your chosen search criteria.
Enter the captcha code accurately and click on 'Search.'
Conclusion
In conclusion, Form 36 transcends its role as a mere administrative form; it represents a procedural linchpin that empowers taxpayers in their pursuit of justice. Its significance lies not only in its ability to initiate an appeal but also in the narrative it weaves - a narrative where taxpayers actively engage in shaping the outcome of their financial disputes. In the realm of income taxation, Form 36 stands as a beacon, guiding taxpayers through the complex labyrinth of appeals with professionalism and legal precision.
FAQ
Q1. What is Form 36 in the context of income tax?
Form 36 is a legal document used to file an appeal with the Income Tax Appellate Tribunal (ITAT) against orders passed by the Commissioner of Income Tax. It serves as a means for taxpayers to challenge assessments they find unfavorable.
Q2. When can I use Form 36?
Form 36 is used when a taxpayer wishes to appeal against an order issued by the Commissioner of Income Tax. It is crucial for those seeking a review of assessments, penalties, or other decisions affecting their income tax liabilities.
Q3. What information is required in Form 36?
Form 36 requires details such as the appellant's name, address, grounds of appeal, specifics of the order being contested, relief sought, and other relevant information pertaining to the case.
Q4. Where can I download Form 36?
Form 36 can be downloaded from the official e-filing website of the Income Tax Department. Alternatively, it can be accessed by searching for it on Google and navigating to the official link of the Income Tax Department.
Q5. Is there a time limit for filing Form 36?
Yes, there is a specified time limit for filing Form 36. Generally, taxpayers have 60 days from the date of receiving the order to appeal against it with the High Court.
Q6. How much is the filing fee for an appeal using Form 36?
The filing fee for an appeal to the ITAT varies based on the total assessed income. It ranges from Rs 500 for income up to Rs 1 Lakh to Rs 10,000 or 1% of assessed income (whichever is less) for income above Rs 2 Lakhs.
Q7. Can I file cross-objections using Form 36?
No, the filing fee is not applicable for cross-objections. Form 36 is specifically designed for filing appeals, and different procedures may apply for cross-objections.
Q8. What documents should be attached to Form 36?
Relevant documents supporting the appeal, such as the order passed by the Income Tax Officer, should be attached. These documents strengthen the case during the appeal process.
Q9. Can Form 36 be filed online?
Yes, Form 36 can be filed online through the e-filing portal of the Income Tax Department. The online process allows for convenient submission and tracking of appeals.
Q10. How will I know if my Form 36 submission is successful?
Upon successful submission of Form 36, an acknowledgment will be sent to your registered email ID and mobile number. This confirmation indicates that your appeal has been received by the authorities.
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