The Income Tax Appellate Tribunal (ITAT) has opened its e-filing facility for appeals in Delhi and will extend it to other zonal headquarters and benches by 19th July, 2021.
E-filing services will be offered from 5th July, 2021 in Mumbai, Pune and Ahmedabad benches, followed by Chandigarh, Lucknow, Kolkata, Hyderabad, Bangalore and Chennai benches. All other benches across the country would start offering e-filing facility for appeals on 19th July, 2021
After the introduction of e-filing portal, as per the schedule, members of the public, advocates, chartered accountants and department representatives would be able to use the portal for electronic filing of their appeals, cross objections, miscellaneous applications and stay applications. The move will make communication between the tribunal and disputing parties easier.
However, there are some limitations to online appeal filing. It is only seen as an additional facility, not a replacement of physical filing of documents yet. Appeal filers would need their Permanent Account Number (PAN) or Tax Deduction Account Number (TAN), e-mail account and mobile number. Also, there is no option for online payment of the tribunal fee in e-filing system. One can only enter the details of the appeal fee paid, in the e-filing portal.