Appeal Memo to ITAT (Form 36) — Drafting Guide and Template

Appeal Memo to ITAT (Form 36) — Drafting Guide and Template

Ready-to-use draft reply template for appeal to Income Tax Appellate Tribunal against CIT(A) order under the Income Tax Act. Includes format, legal references, and compliance notes. Illustrative only — customize based on your specific case facts and professional advice.

When Do You Receive This Notice?

appeal to Income Tax Appellate Tribunal against CIT(A) order is issued by the Assessing Officer / CPC when Section 253 provisions are triggered. You must respond within the time specified in the notice — failure to respond can result in best judgment assessment, penalty, and prosecution.

Draft Reply

[Before the Income Tax Appellate Tribunal, [Bench], [City]]

ITA No. ___/[City]/[Year]

Appellant: [Name] (PAN: [PAN]) | Respondent: ACIT/ITO, Ward [Number]

AY: [Year] | CIT(A) Order: [Date/Number]

GROUNDS OF APPEAL

1. The learned CIT(A) erred in confirming the addition of Rs. [Amount] made under Section [Number] without considering [specific argument].

2. The learned CIT(A) failed to appreciate that [factual/legal argument with case law reference].

3. The appellant craves leave to add, alter, amend, or delete any ground(s) of appeal at or before the hearing.

STATEMENT OF FACTS

[Brief chronological statement of facts leading to the dispute]

[Name] | Appellant | Through: [CA/Advocate Name] | Date: [Date]

Key Compliance Notes

Key: (a) File within 60 days of CIT(A) order. (b) Court fee: Rs. 500 (income ≤ Rs. 1L), Rs. 1,500 (Rs. 1-2L), Rs. 1% of assessed income or Rs. 10,000 whichever less (above Rs. 2L). (c) Grounds must be specific — not vague or omnibus. (d) Department can file cross-objections within 30 days of receiving notice. (e) Written submissions + oral arguments at hearing. (f) ITAT is the last fact-finding body — findings of fact are final.

Documents to Attach