The Income Tax Appellate Tribunal (ITAT) is basically an appellate authority through which an aggrieved taxpayer appeals the decision on the matter of Direct taxes rendered by the lower tax authority in India. ITAT is a quasi-judicial body, a law-like body, which was set up in 1941, and, for its main activity of appealing orders of the Direct Tax Acts, the body is considered to be the last resort of such matters. Its decisions can be considered only after one’s petition to an appeal being filed to the High Court for a dispute involving a point of law.
In general, if a taxpayer who is upset over a particular Income Tax order of the department needs to check if their matter is eligible for redressal through an ITAT appeal and whether and how far their appeal is feasible and also the procedural requirements for that matter. As most of the ITAT proceedings are of legal nature, they require the filing of the evidence by the side producing it, the writing of submissions by the respective sides, etc. In these cases, it is the better idea to take the help of an expert and get professional assistance through the same for all kinds of taxpayers viz. individuals, businesses and others etc.
So if you are searching for the top-rated or the best Income Tax Appellate Tribunal Lawyer, then it’s a good idea to look for someone who has extensive knowledge and experience of the Indian tax laws. Also, they should be quite aware of ITAT procedures, so that they can help the client prepare for it properly and well in advance.
What Is ITAT?
The Income Tax Appellate Tribunal (ITAT), as the name indicates, handles the appeals on the matters of Direct税收 laws of India. It is through several benches of the Tribunal that the work gets done, these benches being spread all over India. According to an unofficial list of benches on the official website of the ITAT, there are total of 63 benches located across 27 stations.
The locations are primarily associated with the jurisdictions of various state High Courts.
So, ITAT being a part of the income tax dispute appellate structure, it definitely has a major function to do.
What Does an ITAT Lawyer Do?
A tax lawyer handling matters before the Income Tax Appellate Tribunal (ITAT) would normally be advising the taxpayer at several steps during the appeal process of income tax which may include:
- Study the taxpayer’s assessment or appellate order to determine if it is being done in accordance with the law and if there are any legal mistakes being made
- Analyse the taxpayer’s circumstances and evidence
- Identify the legal basis on which one might argue successfully at the Appeal stage against the assessment decision of Commissioner of Income Tax
- Prepare the documents to support the appeal in case it gets accepted
- Drafting written submissions
- Developing legal arguments to be raised in an appeal
- Rebuttals of the representations made or the submissions filed by the assessing officer
- Representing the taxpayer to the Income Tax Appellate Tribunal (ITAT) on his behalf and fighting the appeal in his absence as the case maybe.
- Interpretation of the decisions or orders of the Income Tax Appellate Tribunal (ITAT)
- If so, providing advise or guidance that further legal remedy such as a reference or appeal is not just to file legally but to have it decided or settled by the court etc.
However, in practice such lawyer has only to advise when to bring the case if any or to defend against an income tax matter.
When May an ITAT Appeal Be Relevant?
Disputes regarding income tax usually relate to the following: assessing the taxpayer, conducting reassassment, making the taxpayer to include the unearned amount as assessable income, making the taxpayer bear the cost of expenditure or penalty without any valid consideration, making the taxpayer pay taxes as and when demanded, issuing of any order etc.
If an appeal exists at ITAT, it depends to a great extent on what the order is, which statutory provisions are applicable, and what the appeal history is for the case.
Hence the taxpayer must study the relevant order and previous proceedings to know the right appellate forum for the case after appeal.
ITAT Appeal Preparation
Preparation of an ITAT appeal is not just about filling in forms. It could involve a thorough review of the assessment/order, your previous submissions before the department, the evidence, the basis for challenging the order, and all relevant laws.
To get the best of such preparation one may go to several steps:
Reviewing the Order
One of the most important tasks is the understanding of the reasons why the tax was raised. Therefore the assessment or appellate order should be checked for the taxpayers who have a dispute against them.
Examining Evidence
You may have to sort out the various documents you have related to your finances like financial receipts, tax filing statements, correspondence, etc.
Preparing Grounds
The appeal shall be made on points raised against the relevant order. Grounds are raised following the applicable procedures for the matter.
Preparing Written Submissions
Lawyers could help their clients to frame their arguments in a structured manner with reference to the law.
Representation Before ITAT
Representation of the matter is the task of the authorized representative of the taxpayer at the appointed ITAT Bench.
ITAT Benches Across India
ITAT has its working benches across the different parts of the country. The ITAT official website will give the details about its benches and their areas under their jurisdiction.
Such coverage on ITAT side requires the taxpayer to be sure about the place where he/she files the appeal, rather than taking any given ITAT as the filing point of the appeal.
ITAT Case Status and Proceedings
The official website of the Income Tax Appellate Tribunal offers an online search for the case status. A search can be made of the records for, amongst other things, information such as the appeal number, the Bench of the Court, the type of the appeal, the year the appeal was filed, date of filed, name of the taxpayer, or the reference number.
This may help track the progress of the appeal case.
Frequently Asked Questions
What is ITAT?
ITAT means Income Tax Appellate Tribunal, which is primarily an appellate institution with quasi-judicial powers, hearing appeals under the Direct Taxes Acts.
What does an ITAT lawyer do?
He or she helps prepare or present income tax appeals, draft grounds and written submissions, review evidences, and represent tax-payers before the Tribunal.
Can an income tax assessment order be appealed before ITAT?
In some cases, it is possible to appeal to ITAT depending on the nature of the order and the existing appeals process.
What documents should be presented for an ITAT matter?
One needs to present the corresponding assessment order, the orders by lower appellate authorities, income tax returns, notices, written submissions, financial records and other supporting documents.
Can a business appeal to ITAT?
Yes. Corporations, partnership firms, self-employed professionals and others can be the parties to the appropriate income tax appeals and therefore, their representation can include that of an expert lawyer for Income Tax litigation before ITAT.
Does ITAT only operate in Delhi?
No. India’s ITAT operates a system of benches in different locations around the country. To know the current bench and territorial jurisdiction of a particular location is best, a visit to the official web site is recommended and it is done there.
Is there a way to get my ITAT case status online?
It is possible for you to track the status of your ITAT case online via a case status search facility on the official ITAT website using a multitude of identifiers that include the appeal No. and the assessee Name.
What options after a Court decision?
The available avenues for legal representation would depend on the type or nature of the ITAT judgement, and the law that applies to it. The ITAT has expressed on such matters, i.e., appeal lies to the High Court, if the case involves a legal problem of major significance.
Summary
In India, experts on ITAT laws can help taxpayer file appeals against tax assessments, legal writing, evidence analysis, filing in the tribunal (which will be read by the judges), etc., tax litigation matters, and other related activities. Given that the facts and procedural requirements of each tax dispute are different, one needs to first assess and analyse the concerned assessment or appellate orders before deciding on the legal recourse.
You could focus, for SEO purposes, on topics like: ITAT services for appeals, income tax litigation, representation by ITAT lawyers, resolution of tax disputes, assistance at appellate level, etc.The taxpayer will get a dashboard view of ITAT related e-filing through an appeal portal of the Income Tax Appellate Tribunal.