ITAT Appeal in Patna ITAT Filing, Form 36 & Income Tax Tribunal Appeal Representation

ITAT appeal in Patna — Form 36, 60-day limitation and ITAT filing fees

Every ITAT appeal in Patna begins with ITAT filing of a memorandum of appeal in Form 36 under Section 253. The ITAT filing for your ITAT appeal in Patna must ordinarily be completed within 60 days of communication of the CIT(A) order. From 1 October 2026, ITAT filing is mandatory through the ITAT e-Filing Portal.

The ITAT appeal in Patna is filed in the prescribed Form 36 and must be accompanied by the grounds of appeal, the statement of facts, the CIT(A) order and the assessment order. The ITAT filing fee for your ITAT appeal in Patna is determined by the amount of income disputed and is payable online.

ITAT filing essentials for ITAT appeal in Patna

ITAT filing fee structure for ITAT appeal in Patna

The ITAT filing fee for an ITAT appeal in Patna is prescribed under Rule 47 of the Income-tax (Appellate Tribunal) Rules, 1963. For an ITAT appeal in Patna where the total income assessed does not exceed ₹1,00,000, the fee is ₹500. Where the total income exceeds ₹1,00,000 but does not exceed ₹2,00,000, the fee is ₹1,500. Where the total income exceeds ₹2,00,000, the fee for your ITAT appeal in Patna is 1% of the assessed income, subject to a maximum of ₹10,000.

Documents required for ITAT filing in an ITAT appeal in Patna

1. Certified copy of the CIT(A) order being appealed against in the ITAT appeal in Patna.
2. Copy of the original assessment order.
3. Copy of the notice of demand under Section 156.
4. Grounds of appeal — drafted specifically for the ITAT appeal in Patna.
5. Statement of facts — factual background of the ITAT appeal in Patna.
6. Form 36 — the memorandum of ITAT appeal in Patna.
7. Proof of payment of the ITAT filing fee.
8. Board resolution or Power of Attorney authorising the ITAT filing.
9. Paper book with supporting documents, case law and evidence.
10. Application for condonation of delay, if the ITAT appeal in Patna is beyond 60 days.

Condonation of delay in an ITAT appeal in Patna

Where the ITAT appeal in Patna is filed beyond 60 days, the Tribunal has discretion under Section 253(5) to admit the income tax tribunal appeal after the expiry of the limitation period if it is satisfied that there was sufficient cause for the delay. The ITAT Patna Bench has condoned substantial delays in appropriate ITAT appeal in Patna matters — including a delay of 590 days — where reasonable cause was demonstrated, and restored the matter for adjudication on merits.

However, condonation of delay in an ITAT appeal in Patna is discretionary and fact-dependent. The safe practice is to complete ITAT filing within the 60-day window and not rely on condonation for your ITAT appeal in Patna.

Types of ITAT appeal in Patna — Section 253(1), 253(2) and cross-objections

An ITAT appeal in Patna can arise from several types of orders. The statutory foundation is Section 253, which defines who may file an income tax tribunal appeal and against which orders.

Section 253(1) — ITAT appeal in Patna by the assessee

Under Section 253(1), an assessee may file an ITAT appeal in Patna before the Income Tax Appellate Tribunal against:

• An order passed by the CIT(A) under Section 250, 154 or 271 in an ITAT appeal in Patna context.
• An order passed by the Assessing Officer under Section 143(3) where the assessee has not filed a CIT(A) appeal but the AO has been directed by the PCIT.
• An order of penalty under Section 271, 271A, 271AAA, 271AAB or 272A.
• An order passed by the PCIT under Section 263 or 263A.

Section 253(2) — ITAT appeal in Patna by the department

Under Section 253(2), the Principal Commissioner or Commissioner may direct the Assessing Officer to file an ITAT appeal in Patna against an order of the CIT(A) where the department considers the order erroneous. This is the department's income tax tribunal appeal route.

Section 253(4) — cross-objections in an ITAT appeal in Patna

Where an ITAT appeal in Patna has been filed by one party, the other party may file cross-objections under Section 253(4). Cross-objections must be filed within 30 days of the receipt of the notice of the ITAT appeal in Patna, or within such further time as the Tribunal may allow. This is a critical strategic tool in an income tax tribunal appeal — the respondent can defend the favourable parts of the CIT(A) order and challenge the adverse parts in the same ITAT appeal in Patna.

Stay of demand at ITAT appeal in Patna — Section 254(2A) and 20% pre-deposit

Filing an ITAT appeal in Patna does not automatically stay the recovery of the disputed demand. A separate application for stay of demand under Section 254(2A) must be filed before the ITAT Patna Bench along with your ITAT appeal in Patna. The ITAT appeal in Patna stay is subject to a mandatory pre-deposit.

Section 254(2A) — stay pending ITAT appeal in Patna

The first proviso to Section 254(2A) provides that the Tribunal may grant stay of demand pending the ITAT appeal in Patna subject to the condition that the assessee deposits not less than 20% of the amount of tax, interest, fee or penalty as determined by the Tribunal. The total stay granted by the ITAT in an income tax tribunal appeal cannot exceed 365 days.

The Tribunal may grant an initial stay of up to 180 days pending the ITAT appeal in Patna, extendable by a further period not exceeding 365 days in aggregate. The stay is conditional on the deposit being made within the time fixed by the Bench.

ITAT Patna Bench — Section 254(2A) stay application in an ITAT appeal in Patna

In a 2026 stay application before the ITAT Patna Bench, the Tribunal considered the assessee's willingness to deposit 20% of the demand under Section 254(2A) in an ITAT appeal in Patna. The assessee initially deposited ₹91,962 — 20% of the computed tax liability on the addition under Section 69A read with Section 115BBE. The Tribunal found a shortfall and directed an additional deposit of ₹22,178 to fulfil the pre-deposit requirement for granting a stay pending the ITAT appeal in Patna.

This illustrates the ITAT Patna Bench's practice in an ITAT appeal in Patna: the pre-deposit amount is computed strictly, and any shortfall must be made up before the stay in the ITAT appeal in Patna is granted.

ITAT Patna Bench — procedure, address and ITAT appeal in Patna hearings

For taxpayers in Bihar, every ITAT appeal in Patna is heard by the ITAT Patna Bench. The Bench handles all categories of income tax tribunal appeal matters — assessment, penalty, Section 263 revision, and departmental appeals — through both physical and virtual hearings.

ITAT Patna Bench address and contact

Physical and virtual hearings in an ITAT appeal in Patna

The ITAT Patna Bench hears ITAT appeal in Patna matters both physically at the Bench and through the Tribunal's virtual hearing infrastructure. The appellant or authorised representative may appear in person, through a chartered accountant, or through an advocate. In many ITAT appeal in Patna cases, a hybrid hearing can be requested — with the appellant joining virtually and the Bench sitting physically at the ITAT Patna Bench.

Paper book preparation for an ITAT appeal in Patna

A well-prepared paper book is essential for any income tax tribunal appeal before the ITAT Patna Bench. The paper book in an ITAT appeal in Patna should contain:

• Index of documents in the ITAT appeal in Patna paper book.
• CIT(A) order and original assessment order.
• Grounds of appeal and statement of facts filed with the ITAT filing in Form 36.
• Supporting evidence — bank statements, invoices, ledgers, confirmations.
• Case law compilation relevant to each ground of the ITAT appeal in Patna.
• Any additional evidence sought to be admitted under Rule 29 of the ITAT Rules.

ITAT Patna Bench case law relevant to ITAT appeal in Patna

Recent ITAT Patna Bench rulings are directly relevant to the conduct of an ITAT appeal in Patna:

• Shiya Sharan Roy v. Assessment Unit — the ITAT Patna Bench deleted a ₹5.50 lakh addition under Section 69A on a time deposit, holding that once the source of funds was explained through NEFT from the assessee's father's account and evidenced by the bank statement, the basic condition for invoking Section 69A failed in the ITAT appeal in Patna.
• Rupesh Kumar v. ITO (SA No. 2/PAT/2026) — the ITAT Patna Bench applied Section 254(2A) and directed an additional 20% pre-deposit before granting stay of demand pending the ITAT appeal in Patna.
• Dissolved entity ruling — the ITAT Patna Bench held that an assessment against a dissolved entity is a legal nullity and quashed the penalty order under Section 154 in an ITAT appeal in Patna.
• Section 270A penalty ruling — the ITAT Patna Bench held that penalty under Section 270A cannot be imposed automatically for delayed return filing where the income is fully disclosed through TDS and bona fide reasons are demonstrated.
• Ex parte CIT(A) order ruling — the ITAT Patna Bench set aside a CIT(A) order passed ex parte and reaffirmed that the right to a fair hearing is non-negotiable in an income tax tribunal appeal.

After the ITAT appeal in Patna order — Section 254(2) and Section 260A

Once the ITAT Patna Bench disposes of the ITAT appeal in Patna, further remedies may be available depending on the outcome. Two statutory routes follow an ITAT appeal in Patna: rectification under Section 254(2), and appeal to the Patna High Court under Section 260A.

Section 254(2) — rectification of an ITAT appeal in Patna order

Where a mistake is apparent from the record in an ITAT appeal in Patna order, either party may apply for rectification under Section 254(2). The application — known as a Miscellaneous Application (MA) — must be filed within 6 months from the end of the month in which the ITAT appeal in Patna order was passed. The Tribunal may also rectify a mistake on its own motion within the same period.

Common grounds for a Section 254(2) MA in an ITAT appeal in Patna include:

• A ground raised in the ITAT appeal in Patna that was not adjudicated.
• A factual or legal error apparent on the face of the ITAT appeal in Patna order.
• An ex parte order passed without notice or without a reasonable opportunity of hearing.
• A mismatch between the grounds recorded and the findings given in the ITAT appeal in Patna.

Section 260A — appeal to Patna High Court from an ITAT appeal in Patna

An appeal under Section 260A lies to the Patna High Court against an order of the ITAT, but only on a substantial question of law. The Patna High Court has clarified that the scope of interference under Section 260A is confined to substantial questions of law and that findings of fact recorded in the ITAT appeal in Patna are ordinarily final.

In Rajnandani Projects v. PCIT, the Patna High Court held that the taxpayer must establish the identity of the creditor, the genuineness of the transaction and the creditworthiness of the creditor under Section 68. The Court further held that non-filing of an income tax return by the lender is not, by itself, sufficient to sustain a Section 68 addition where the loan is routed through banking channels — a ruling frequently relied on in an ITAT appeal in Patna.

SLP to the Supreme Court from an ITAT appeal in Patna

Where the Patna High Court decides a Section 260A appeal against the taxpayer, a Special Leave Petition (SLP) may be filed before the Supreme Court under Article 136 of the Constitution. An SLP from an ITAT appeal in Patna is entertained only where a substantial question of law of general importance arises or where there is a clear miscarriage of justice.

Practical checklist before filing an ITAT appeal in Patna

1. Obtain the certified copy of the CIT(A) order being appealed against in the ITAT appeal in Patna.
2. Note the date of communication — the 60-day ITAT appeal in Patna limitation runs from this date.
3. Collect the original assessment order and the notice of demand under Section 156.
4. Identify the additions or disallowances to be challenged in the ITAT appeal in Patna.
5. Draft the grounds of appeal for the ITAT appeal in Patna — specific to each addition.
6. Prepare the statement of facts for the ITAT appeal in Patna.
7. Compute the ITAT filing fee based on the disputed income.
8. Register on the ITAT e-Filing Portal for ITAT filing.
9. Compile the paper book with supporting evidence and case law.
10. Assess whether a Section 254(2A) stay application should be filed with the ITAT appeal in Patna.
11. Complete ITAT filing within the 60-day window for your ITAT appeal in Patna.
12. Preserve acknowledgment, e-filing receipts and the ITAT appeal in Patna registration number.

Frequently Asked Questions — ITAT appeal in Patna and ITAT filing