Appeal at ITAT - ndsavla.uk

Appeal at the ITAT,the final fact-finding forum.

The Income Tax Appellate Tribunal is the second level of appeal and the last forum that decides facts. Appeals go there against orders of the Commissioner (Appeals), and in some cases directly against assessment orders. We prepare the grounds and paper book, and represent you at the hearing.

Grounds and paper booksFees agreed in writingRepresented at hearings

When to go to the ITAT.

Common

Against a CIT(A) order

If the Commissioner (Appeals) did not fully accept your appeal.

Direct

Against a DRP-directed order

For foreign companies and transfer pricing cases using the Dispute Resolution Panel. See Transfer Pricing DRP.

Department

If the department appeals

You can respond, and file cross-objections.

Stay

Protecting against recovery

A stay of demand can be sought from the Tribunal.

Old and new section numbers

From 1 April 2026 the Income-tax Act, 2025 has renumbered these provisions. Notices for tax years before 2026-27 still refer to the Income-tax Act, 1961 sections, which is why this page uses them. We check which Act applies to your notice.

The process.

Assess

Merits of the appeal

Issues, evidence and amounts at stake.

File

Appeal within 60 days

From receiving the order, with grounds and fee.

Prepare

Paper book

Indexed evidence filed during earlier stages.

Argue

Hearing

Written submissions and oral arguments.

After the order

Giving effect to the order, or further appeal on questions of law.

After the ITAT.

ITAT findings of fact are generally final. An appeal to the High Court lies only on a substantial question of law, usually within 120 days. See also CA for ITAT Appeal.

Why clients trust us with notices.

Every notice read in full

We read the notice, the AIS and your return together before advising.

Replies on time

Deadlines tracked from the day you send us the notice.

Plain-English explanation

What the notice means, what is at stake and what we recommend.

Faceless and online

Most proceedings are handled online, so you never need to travel to India.

Chartered Accountants

Replies and representation by Chartered Accountants.

Fees agreed in writing

A written scope and fee before we start.

ITAT appeals for clients across the UK.

We handle Indian income tax notices for NRIs, returning Indians and UK-owned businesses throughout the UK. Faceless proceedings are online, so it makes no difference where you live.

London

City of LondonCanary WharfHarrowWembleySouthallHounslowIlfordEast HamCroydonEdgware

South East

ReadingSloughMilton KeynesOxfordWatfordLutonCrawleyGuildford

Midlands

BirminghamLeicesterCoventryNottinghamWolverhamptonDerbyNorthampton

North of England

ManchesterLeedsBradfordSheffieldLiverpoolNewcastlePreston

East and South West

CambridgePeterboroughBristolSwindonSouthamptonBath

Scotland, Wales, NI

EdinburghGlasgowAberdeenDundeeCardiffSwanseaBelfast

Appeal at ITAT FAQs.

60 days from the date the order appealed against is received. Late appeals can be admitted with sufficient cause.

Generally only after the Commissioner (Appeals), except in cases such as orders following Dispute Resolution Panel directions.

Only in limited circumstances, with the Tribunal's permission. That is why evidence should be on record earlier.

Many benches allow virtual hearings, which helps clients and representatives outside the city.

Unhappy with an appeal order?

Send us the order. We will assess an ITAT appeal and represent you.

Discuss an ITAT appeal +91 9819 000 511

This page is general guidance based on the Income-tax Act, 2025 and the rules and return forms as they stand. It is not legal or financial advice for your situation. Forms, eligibility and due dates can change each year, so please check with us before filing.