{"id":25722,"date":"2025-10-09T09:40:18","date_gmt":"2025-10-09T04:10:18","guid":{"rendered":"https:\/\/vajiramandravi.com\/current-affairs\/?p=25722"},"modified":"2025-10-09T15:20:39","modified_gmt":"2025-10-09T09:50:39","slug":"income-tax-appellate-tribunal-itat","status":"publish","type":"post","link":"https:\/\/vajiramandravi.com\/current-affairs\/income-tax-appellate-tribunal-itat\/","title":{"rendered":"Income Tax Appellate Tribunal"},"content":{"rendered":"<h2><b>Income Tax Appellate Tribunal Latest News<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Recently, the Chief Justice of India praised the Income Tax Appellate Tribunal (ITAT) for its significant contribution to the justice delivery system which marked its 84th anniversary.<\/span><\/p>\n<h2><b>About Income Tax Appellate Tribunal<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It is a <\/span><b>quasi-judicial institution<\/b> <b>set up in January, 1941<\/b><span style=\"font-weight: 400;\"> and specializes in dealing with appeals under the <\/span><b>Direct Taxes Acts.<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It was started in 1941 with six Members constituting three Benches \u2013 one each at <\/span><b>Delhi, Kolkata (Calcutta), and Mumbai (Bombay).<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Presently ITAT has 63 Benches at 27 different cities, covering almost all the cities having a seat of the High Court.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nodal Ministry:<\/b><span style=\"font-weight: 400;\"> It functions under the <\/span><b>Ministry of Law and Justice.<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/li>\n<\/ul>\n<h2><b>Composition of Income Tax Appellate Tribunal<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The President of the ITAT constitutes a bench from among the members of the ITAT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Each bench has an <\/span><b>accountant member<\/b><span style=\"font-weight: 400;\"> and a <\/span><b>judicial member.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In some cases, a special bench with three or more members may be constituted to dispose of income tax appeals.<\/span><\/li>\n<\/ul>\n<h2><b>Functions of Income Tax Appellate Tribunal<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It adjudicates appeals made <\/span><b>under the Income Tax Act of 1961.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It hears appeals concerning orders passed by the income-tax authorities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ITAT serves as the <\/span><b>final fact-finding<\/b><span style=\"font-weight: 400;\"> body in tax disputes, offering both taxpayers and the income tax authorities a convenient platform to resolve disputes.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It is the second forum to hear income-tax appeals after the Commissioner of Income-tax (Appeals)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ITAT functions under the <\/span><b>regional High Court\u2019s jurisdiction<\/b><span style=\"font-weight: 400;\"> and must adhere to the rules of the same.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ITAT is subordinate to both the region\u2019s High Court and the Indian Supreme Court.<\/span><\/li>\n<\/ul>\n<h2><b>Who can File an Appeal in ITAT?<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A tax appeal can <\/span><b>be filed by a taxpayer<\/b><span style=\"font-weight: 400;\"> who does not agree with the assessment order or any other order, passed by an income-tax authority.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">An appeal before the ITAT is generally filed by the taxpayer to contest any order passed by the <\/span><b>Commissioner of Income-tax<\/b><span style=\"font-weight: 400;\"> (Appeals).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Similarly, an income-tax department can also file an appeal against any order passed by the Commissioner of Income-tax (Appeals) before the ITAT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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.<\/span><\/li>\n<\/ul>\n<p><b>Source: <\/b><strong><a href=\"https:\/\/www.pib.gov.in\/PressReleseDetailm.aspx?PRID=2176589\" target=\"_blank\" rel=\"nofollow noopener\">PIB<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Income Tax Appellate Tribunal is a quasi-judicial institution set up in January, 1941 and specializes in dealing with appeals under the Direct Taxes Acts. Read more about Income Tax Appellate Tribunal, Composition, Functions, Latest News.<\/p>\n","protected":false},"author":5,"featured_media":67599,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[21,22,23],"class_list":{"0":"post-25722","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-upsc-prelims-current-affairs","8":"tag-prelims-pointers","9":"tag-upsc-current-affairs","10":"tag-upsc-prelims-current-affairs","11":"no-featured-image-padding"},"acf":[],"_links":{"self":[{"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/posts\/25722","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/comments?post=25722"}],"version-history":[{"count":0,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/posts\/25722\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/media\/67599"}],"wp:attachment":[{"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/media?parent=25722"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/categories?post=25722"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/tags?post=25722"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}