1. What is ITAT?
ITAT stands for the Income Tax Appellate Tribunal, which is a quasi-judicial body in India that hears appeals against orders passed by the income tax department.
2. When can I appeal to ITAT?
You can appeal to ITAT if you are dissatisfied with the order passed by the lower authorities such as the Assessing Officer (AO), Commissioner of Income Tax (Appeals) [CIT(A)], or DRP.
3. What is the time limit for filing an appeal to ITAT?
The time limit for filing an appeal to ITAT is 60 days from the date of receipt of the order from the lower authorities. However, they may extend the time limit under certain circumstances.
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4. What documents are required for filing an appeal to ITAT?
The documents required for filing an appeal to ITAT include a copy of the order being appealed against, grounds of appeal, and relevant documents such as financial statements, tax assessments, and other supporting documents.
5. Can I represent myself in an appeal to ITAT?
Yes, you can represent yourself in an appeal to ITAT, or you can also appoint a Chartered Accountant (CA), Advocate, or Tax Practitioner to represent you.
6. How long does it take for ITAT to dispose of an appeal?
The time taken by ITAT to dispose of an appeal can vary depending on various factors such as the complexity of the case, the number of appeals pending before ITAT, etc. Generally, ITAT aims to dispose of appeals within two years.
7. What happens if ITAT upholds the order passed by the lower authorities?
If ITAT upholds the order passed by the lower authorities, then the appellant may file a further appeal to the High Court or the Supreme Court, depending on the nature and value of the case