By S&S Co. Advocates & Solicitors · Published 24 September 2026 · Informational content, not legal advice — see our disclaimer
The Statutory Route: Section 253
An appeal against an order of the Commissioner of Income Tax (Appeals) lies to the Income Tax Appellate Tribunal under Section 253 of the Income Tax Act, 1961. The appeal must be filed within the limitation window running from the date the CIT(A) order is communicated to the taxpayer — commonly understood to be 60 days under Section 253(3) — though taxpayers and their advisers should verify the exact current provision and day-count directly against the statute at the time of filing, since at least one lower-quality source has been seen citing an incorrect, non-existent section number for this limitation period. Getting the governing provision right matters, since an error here can jeopardise the appeal on a purely technical ground.
The Tribunal has discretion to condone a delay in filing where sufficient cause is shown, but this discretion should not be relied upon as a substitute for filing within time — a taxpayer should treat the primary limitation window as the operative deadline and reserve condonation as a fallback only.
Filing Fees
The fee for filing an appeal to the ITAT is slab-based, tied to the assessed total income for the year under appeal: Rs. 500 where assessed income is up to Rs. 1 lakh, Rs. 1,500 where it exceeds Rs. 1 lakh but is up to Rs. 2 lakh, and 1% of assessed income, subject to a cap of Rs. 10,000, above that threshold. Because these fee slabs are periodically revised, the current fee schedule under Section 253(6) should be checked at the time of filing rather than assumed from an earlier year's figures.
The Form, and a Live Procedural Change to Watch
Historically, appeals to the ITAT have been filed on Form 36, but practitioner sources report a transition toward mandatory e-filing with digital signature authentication, together with a new prescribed form (reported in some sources as Form 115) intended to eventually replace Form 36. This is a live procedural change rather than settled practice, and taxpayers should confirm the current form number and e-filing requirements against the Income Tax (Appellate Tribunal) Rules actually in force at the time of filing, rather than assuming either the old or the newly reported form applies without checking.
Required enclosures typically include a certified copy of the CIT(A) order being appealed, a clear statement of the grounds of appeal, and proof of payment of the filing fee, submitted through the Tribunal's e-filing portal where mandatory e-filing applies.
Avoiding a Technically Defective Filing
An appeal that uses the wrong form, omits required enclosures, or is filed with a fee shortfall risks being treated as not properly instituted at all — a result that can be as damaging as missing the limitation period outright, since it may not be curable after the limitation window has closed. Given how much of this procedural landscape is actively changing, the safest practice is to confirm the current form number, fee schedule and e-filing portal requirements immediately before filing, rather than relying on a checklist or template used in a previous year.
Frequently Asked Questions
What is the limitation period for filing an appeal to the ITAT?
Appeals are generally understood to run from the date the CIT(A) order is communicated, commonly cited as 60 days under Section 253(3) — but this should be verified against the current statutory text at the time of filing, since incorrect section references have circulated in some secondary sources.
What is the ITAT appeal filing fee?
It is slab-based on assessed total income: Rs. 500 up to Rs. 1 lakh, Rs. 1,500 between Rs. 1 lakh and Rs. 2 lakh, and 1% of assessed income (capped at Rs. 10,000) above that — subject to verification against the current Section 253(6) fee schedule, which is periodically revised.
Is Form 36 still the correct form for an ITAT appeal?
Form 36 has traditionally been used, but practitioner sources report a transition to mandatory e-filing and a new form (reported as Form 115). This is not yet confirmed against an official CBDT/ITAT notification, so the current form and e-filing requirements should be checked directly before filing.
Can a delayed ITAT appeal still be filed?
The Tribunal has discretion to condone delay for sufficient cause shown, but this should be treated as a fallback rather than a substitute for filing within the primary limitation window.
References & Further Reading
This article references the following statutory provisions. Readers should always verify current rules, fees and timelines against the applicable statute and rules as amended, since these are revised from time to time.
- Income Tax Act, 1961, Section 253 (appeal to the Appellate Tribunal), as amended.
- Income Tax (Appellate Tribunal) Rules, current version, for the prescribed form and e-filing requirements.