05 June 2023
after appeal order recd i wish to move to ITAT pls guide whether it is compulsory to be filed on line or can i file in the physcial form thanks
05 June 2023
The Appeals, Memorandum of Cross Objections, Stay Applications and Miscellaneous Applications, which, in terms of Income Tax (Appellate Tribunal) Rules, 1963, (ITAT Rules) are hitherto being presented before the Benches of ITAT in physical mode (Paper form) only, henceforth may also be presented in electronic format using the newly developed e-Filing Portal of the ITAT. The facility of e-Filing is not mandatory but optional and do not substitute the existing practice of presenting Appeals, Cross Objections, Stay Applications and Miscellaneous Applications in paper form.
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