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Appeal with ITAT (Income Tax Appellate Tribunal)

If a taxpayer is dissatisfied with the decision of the lower tax authorities, they have the right to file an appeal with the Income Tax Appellate Tribunal (ITAT). The ITAT is an independent statutory body that hears appeals against orders passed by the Commissioner of Income Tax Appeals. It serves as the second level of appeal within the income tax hierarchy. In this guide, we will walk you through the process of filing an appeal with the ITAT.

Key Points about ITAT:
Appellate Jurisdiction: The ITAT has the authority to hear appeals related to income tax matters, including assessments, penalties, and other orders passed by Commissioner of Income Tax Appeals.
Composition of ITAT: The ITAT is composed of judicial members and accountant members who possess expertise in tax matters. The members are appointed by the government.
Regional Benches: The ITAT has several regional benches across the country to ensure convenient access for taxpayers. Each bench is headed by a president and consists of several members.

Conclusion: Filing an appeal with the Income Tax Appellate Tribunal (ITAT) provides taxpayers with an opportunity to challenge the decisions of lower tax authorities. The ITAT is an independent body that provides a fair and impartial hearing and can overturn or modify the orders passed by lower authorities.