Income Tax Appeals Before ITAT under new Income Tax Act: Know Form and Procedures

Under the old act of income tax, approaching the ITAT ( Income tax appellate tribunal) required the filing of the Form 36. However, in the new Act, the Central Board of Direct Taxes (CBDT) has retired Form 36. In its place, the government has introduced new Form 115.

Whether you are a corporate taxpayer contesting a heavy penalty, an individual fighting a disputed assessment, or a tax professional representing the Revenue department, understanding Form 115 is non-negotiable.

Under the repealed Income-tax Act, 1961, the right to file an appeal before the ITAT was governed by Section 253. The corresponding procedural guidelines were detailed in Rule 47 of the Income-tax Rules, 1962, using Form 36.

The right to file an appeal before the Tribunal is now formally enshrined under Section 362(1) of the new Act. Correspondingly, the procedural mechanics and compliance rules are strictly governed by Rule 193 of the Income-tax Rules, 2026. Form 115 is the designated procedural instrument under this new rule.

Who Should File Form 115?

A unique feature of ITAT appeals and by extension, Form 115 is that it is a dual-purpose document. Form 115 may be filed by:

1. The Assessee (Taxpayer): Any individual, corporation, trust, or entity that feels aggrieved by an order passed by a lower income-tax authority (such as the Commissioner of Income-tax (Appeals)) and seeks relief from the ITAT.
2. The Income-tax Department (Revenue): If the tax department believes that a lower appellate authority has erroneously granted relief to a taxpayer, the Principal Commissioner or Commissioner can authorize the department to file an appeal against that taxpayer before the ITAT using this exact same form.

The appeal must be filed specifically before the regional bench of the Income-tax Appellate Tribunal that holds the geographical or territorial jurisdiction over the taxpayer's case. There is no change in that.

Limitation Period

The limitation period for filing Form 115 is highly specific. According to the official guidelines, the form must be filed within 2 months from the end of the month in which the contested order is communicated to the assessee, or to the Principal Commissioner/Commissioner (in cases where the department is filing the appeal).

For example, if a taxpayer receives an adverse appellate order from the CIT(A) on the 14th of August 2026, the two-month clock begins ticking from the end of that month (August 31st). Therefore, the absolute final deadline to successfully e-file Form 115 would be the 31st of October 2026.

Mains Parts of FORM 115

Form 115 consists of the following parts:

Part A: Appellant’s Personal Information

• Name or designation of the appellant
• PAN (where applicable)
• TAN (in case of deductors, where applicable)
• Complete address
• Contact details including landline number, mobile number, and email ID
• If the Department is the appellant, the designation and office details of the authority concerned shall be furnished.

Part B: Respondent’s Personal Information

• Name or designation
• PAN / TAN, where applicable
• Complete address
• Contact details including landline number, mobile number, and email ID
• If the Department is the appellant, the designation and office details of the authority concerned shall be furnished.

Part C: Appeal Details

• Relevant tax year or block period
• Total income declared for the relevant period
• Details of the order appealed against, including section, date of order, and nature of order
• Date of service of notice/order
• Name of the income-tax authority passing the order
• Details of Jurisdictional Assessing Officer

Part D: Amount Disputed in Appeal

• Section and sub-section under which order is passed
• Disputed income and disputed demand in case of assessment orders
• Disputed penalty amount in case of penalty appeals
• Disputed TDS/TCS default in TDS/TCS-related appeals
• Amount disputed in appeal in respect of any other matter
• All amounts are required to be furnished in Indian Rupees.

Part E: Grounds of Appeal

Part F: Appeal Filing Details

Verification

Step-by-Step E-Filing Process

Form 115 is a fully digital document that must be furnished electronically. It can be submitted through either the main Income Tax Department e-Filing portal or the dedicated ITAT e-Filing portal.

1. The appellant logs into the portal and initiates Form 115. The first step is to enter the details of the specific order being appealed against (such as the order number, date of issue, and the authority who passed it).
2. The appellant must specify the exact disputed amounts such as regular assessment disputes, penalty disputes, or defaults relating to Tax Deducted at Source (TDS) or Tax Collected at Source (TCS).
3. The appellant furnishes the grounds of appeal, stating each ground separately along with the corresponding tax effect.
4. The appellant must upload all necessary documents including certified copies of the order being appealed against, the initial assessment orders, and other relevant records that form the basis of the dispute.
5. Before finalizing the form, the taxpayer must pay the prescribed appeal fee, which is calculated based on the total income assessed. The challan or proof of payment must be integrated into the filing.
6. The completed form is finally furnished electronically through the portal after digital verification.

Rules of Verification and Signatures

The form must be signed and verified by the appellant themselves or by an officially Authorized Representative. In the case of an appeal filed by a taxpayer, the verification must be completed by a person who is legally authorized to verify the company's or individual's return of income under Section 265 of the Income-tax Act, 2025 (for instance, the Managing Director of a company or the Karta of an HUF).

Furthermore, the Permanent Account Number (PAN) is mandatory in the verification section for taxpayers. The only exception to this PAN mandate is when the appeal is being filed by the Income-tax Department or other sovereign government authorities.

Documents required to file the Form

The memorandum of appeal in Form No. 115 may be accompanied by the following documents:

1. Copies of the order appealed against.
2. Copies of the relevant order of the Assessing Officer or other authority concerned.
3. Copies of the grounds of appeal and statement of facts filed before the first appellate authority or the Dispute Resolution Panel, where applicable.
4. Copies of directions issued by the Dispute Resolution Panel, where the appeal relates to such directions.
5. Copies of the relevant assessment order in cases relating to penalty appeals.
6. Supporting documents relevant to the issues raised in the appeal.

Revision of Form 115

The official FAQs explicitly state that once Form 115 is filed, it cannot be revised. There is no "revised form" option if you make a typographical error or forget to include a specific argument in your initial submission. Therefore, appellants must review every data point, calculation, and attached document with forensic precision before clicking submit.

However, the law does offer a safety valve regarding legal arguments. While the form itself cannot be revised, the appellant is legally permitted to raise "additional grounds" of appeal before the Tribunal at a later date, subject to the Tribunal's permission and in accordance with the law.

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