ITAT Mumbai Appeals — What to Expect Before the Income Tax Appellate Tribunal

The Mumbai ITAT bench

The Income Tax Appellate Tribunal, Mumbai at Old CGO Building, Mumbai-400020 is the second appellate authority under the Income-tax Act, 1961.

When can you appeal to ITAT?

• Against a CIT(A) order (Section 253)
• Within 60 days of receiving the order
• In Form 36 with prescribed fees

Stay of demand

A stay application under Section 254(2A) is critical when the CIT(A) has confirmed a heavy demand. ITAT can grant stay for 180 days (extendable to 365 days) subject to conditions.

Paper book and hearing

• File a paper book at least a week before hearing
• Cite Bombay High Court and Supreme Court precedents
• Cross-objections may be filed within 30 days of service

Further appeal

Substantial questions of law lie before the Bombay High Court under Section 260A. Pure factual findings by ITAT are generally final.

APS Law — ITAT and income tax advocates

We appear in transfer pricing, Section 68/69 additions, reassessment (Section 148/148A), penalty and prosecution matters before the Mumbai ITAT and the Bombay High Court.