All you Need to Know about E-Filing in Income Tax Appellate Tribunal

e-filing in ITAT - ITAT - Taxscan

The Income Tax Appellate Tribunal (ITAT) notified the practice note for e-filing in the ITAT.

Ravi Shankar Prasad, Hon’ble Minister for Law & Justice, Communication and Electronics & Information Technology, virtually inaugurated the e Filing portal of ITAT in august presence of Shri Anoop Kumar Mendiratta, Union Law Secretary. Now, and applications Filing Portal at https://itat.gov.in/efiling/register.

The Appeals, Memorandum of Cross Objections, Stay Applications and Miscellaneous Applications, which, in terms of Income Tax (Appellate Tribunal) Rules, 1963, are hitherto being presented before the Benches of ITAT in physical mode (Paper form) only, henceforth may also be presented in electronic format using the newly developed e-Filing Portal of the ITAT.

The facility of e-Filing is not mandatory but optional and will not substitute the existing practice of presenting Appeals, Cross Objections, Stay Applications and Miscellaneous Applications in paper form.

Permanent Account Number (or TAN as the case may be) of the Assessee, Mobile Number and Email ID are the key identifiers in the e-Filing Portal. Therefore, having PAN/TAN, valid Mobile Number and Email IDs are prerequisites for using the said E-Filing Portal. It may be ensured by all the users that the mobile number and email address provided are valid and in active use.

Any person who is entitled to file an appeal before the Income Tax Appellate Tribunal under section 253 of Income Tax Act, 1961 or any other enactment, may file the same electronically through the said e-Filing Portal.

The ITAT clarified that till it is notified otherwise by President, ITAT, the presentation of Appeals, Cross Objections, Stay Applications and Miscellaneous Applications in physical / paper form in terms of Income Tax (Appellate Tribunal) Rules, 1963 and other respective enactments continue to remain mandatory even after e-Filing. Therefore, the date of presentation of Appeals, etc., physically in terms of Rule 6 & 7 of the Income Tax (Appellate Tribunal) Rules, 1963 or the respective enactments shall continue to be reckoned as the date of presentation for all intents and purposes. After e-Filing of an Appeal, Cross Objection, Stay Application or Miscellaneous Application, the acknowledgement of e-Filing and Memorandum of Appeal or Memorandum of Cross Objection or Stay Application or Miscellaneous Application, as the case may be, along with all the prescribed enclosures shall be presented before the Tribunal in the manner and time prescribed in the said rules or other enactments, as the case may be.

All the documents which require the signature of the parties shall be physically signed before scanning and uploading in the e-Filing Portal. All prayers, petitions, Grounds, affidavits, etc. which are to be filed electronically shall be typed in Arial font, font size 12 on one side of A4 size paper with double spacing, justified horizontally.

Procedure                  

To proceed further, select Who are you?’. If you are an assessee, please select ‘I am an Assessee’. If you are an officer of the Income Tax Department, please select ‘I am Department.’

Thereafter, select ‘Click here to read and agree to the Terms of Use’ option. This will popup the ‘Terms of Use’ of e-Filing Portal of the Tribunal.

Go through the Terms of Use and Standard Operating Procedure (SOP) for e-Filing carefully. Keep all the important dates, appeal/ order numbers and addresses of the assessee and department readily available before start. Please keep ready all the documents duly signed and properly scanned for uploading. You will need to upload all mandatory documents in the end. Please go through the List of Documents required for e Filing of appeal.

For illustration, let us take the filer as Assessee. To proceed further, click ‘Submit’.

In the next screen, input the e-Mail ID, Mobile number and PAN/TAN of the assessee. If the e-Filing is done by Department, e-Mail and Mobile number shall be of the departmental officer and PAN/TAN shall be of the assessee. Since PAN/TAN, e-Mail and Mobile Numbers are key identifiers of the e-Filer, please ensure that they are entered correctly, and you have access to the eMail and Mobile Numbers.

On submission of the form, two separate One Time Passwords (OTPs) will be sent to the given eMail and Mobile Numbers. If you do not receive the OTPs, you can request for resending the OTPS after 2 minutes.

Input the OTPS and Captcha in the form and click submit to proceed further.

On the next page, please select the State and District in which the Assessing Officer is located. This will identify the Bench of ITAT having jurisdiction over the Assessing Officer.

Click Proceed to move furthest In the next screen, you can select the kind of Appeal or Application you wish to file.

Important Checklists for e-Filing

The ITAT has notified the mandatory enclosures in case of appeals will be Memorandum of Appeal, Certified copy of the order appealed against (CIT / CIT(A) / AO), Form 35, Grounds of Appeal & Statement of facts filed before the CIT(A), Relevant order(s) of Assessing Officer/Directions of DRP, Penalty order, Draft assessment order (wherever required), Order of Transfer Pricing Officer, Tribunal Fee Challan (in case of an appeal by assessee), and Authorisation of the CIT to file the appeal (in case of appeal by Revenue).

In respect of the Cross Objection the mandatory enclosures will be Memorandum of Cross Objection, and Authorisation of the CIT to file the CO (in case of a C.O. by Revenue)

In respect of the Stay Applications the mandatory enclosures are the Stay Application in prescribed format, Sworn affidavit in support of Stay Application, Demand Notice and relevant orders of lower authorities, Tribunal Fee Challan (Rs. 500/-.

In respect of the Miscellaneous Applications, the mandatory enclosures are Miscellaneous Application, Relevant Tribunal Order appealed against which the M.A. is preferred, Tribunal Fee Challan (in case of a Miscellaneous Application by the assessee), and Authorisation of the CIT to file the MA (in case of a Miscellaneous Application by Revenue).

Subscribe Taxscan AdFree to view the Judgment

Support our journalism by subscribing to Taxscan AdFree. Follow us on Telegram for quick updates.

Related Stories