Income Tax Appellate Tribunal (ITAT)

Income Tax Appellate Tribunal (ITAT)

Income Tax Appellate Tribunal (ITAT) is a quasi-judicial institution set up in 1941 under section 5A of the Income Tax Act, 1922.  Initially, it had three Benches at Delhi, Kolkata and Mumbai. But presently ITAT has 63 Benches at 27 different stations

It deals with appeals under the Direct Taxes Acts namely, the Income-tax Act, 1961.

The orders passed by the ITAT are final, an appeal lies to the High Court only if a substantial question of law arises for determination.

ITAT draws inspiration from its motto ‘Nishpaksh Sulabh Satvar Nyay’, which means impartial, easy and speedy justice.

ITAT stands out for its uniqueness of imparting justice to the litigants, by an inexpensive, easily accessible forum free from technicalities, regarded for its expert knowledge on the subject of Direct Taxes, besides rendering expeditious justice. More often than not, ITAT is referred to as ‘Mother Tribunal’ being the oldest Tribunal in the country. 

It is the success of the ITAT, which has prompted the Government of India to constitute similar Appellate Tribunals for indirect taxes i.e. Customs, Excise, Service Tax Appellate Tribunal (CESTAT), Central Administrative Tribunal (CAT), Railway Claims Tribunal, Foreign Exchange Appellate Board, etc.

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