By CA Surekha Ahuja
Empowering taxpayers and representatives with clarity, compliance, and courtroom confidence.
Introduction
The Income Tax Appellate Tribunal (ITAT) is the final fact-finding authority under the Income-tax Act, 1961. For any assessee aggrieved by an order of the Commissioner of Income Tax (Appeals), the ITAT represents a critical appellate forum to seek relief, argue on facts, and present supporting evidence.
However, many assessees — including high-net-worth individuals, corporates, and even tax professionals — are unfamiliar with the procedural and practical aspects of attending an ITAT hearing. This comprehensive guide demystifies the entire process: from cause list to final order, from dress code to decorum, and from online link to legal remedy.
1. Understanding the Role of ITAT
The ITAT:
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Is constituted under Section 252 of the Income-tax Act
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Functions independently of the Income Tax Department
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Comprises judicial and accountant members
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Has jurisdiction to adjudicate appeals against orders passed under various sections including 143(3), 147, 271, 263, etc.
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Does not adjudicate questions of law alone; appeals on law lie with the High Court under Section 260A
2. Eligibility to Appear Before the ITAT
Under Section 288 of the Income-tax Act and ITAT Rules:
| Category | Permitted to Appear | Conditions |
|---|---|---|
| Assessee (Self) | ✅ Yes | Direct right; no approval needed |
| Chartered Accountant | ✅ Yes | File Form 45 (Authorization) |
| Advocate | ✅ Yes | File Vakalatnama |
| Employee or Relative | ✅ Conditional | If authorized; rarely used |
| Department (DR) | ✅ Yes | Represented by Departmental Rep. |
3. Checking the Cause List
Each ITAT bench publishes a daily cause list on www.itat.gov.in.
Steps:
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Visit the official portal
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Navigate to “Cause List”
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Select relevant Bench and Date
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Search by Assessee Name / Appeal No. / PAN
Details Provided:
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Bench composition (Judicial + Accountant Member)
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Appeal Number
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Serial No.
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Time and Mode of Hearing (Physical/VC)
4. Hearing Modes: Physical vs. Video Conference (VC)
| Hearing Mode | Description |
|---|---|
| Physical | Attend at the ITAT Bench office; documents in hard copy |
| Virtual | Attend via VC (Zoom/Webex); link provided in cause list/email |
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Ensure receipt of link (check email/cause list or contact Registry)
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Join 10 minutes early; use proper name display (“AR – CA Singh”)
5. Preparing for the Hearing
A. Mandatory Documents:
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Form 36 (Appeal)
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Order of CIT(A) and AO
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PAN, filing acknowledgment
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Grounds of appeal and statement of facts
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Authorization: Form 45 / Vakalatnama
B. Strongly Recommended:
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Paper Book: Indexed, paginated, and tabulated set of supporting documents
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Brief Note / Written Submissions: 1–2 pages summarizing arguments
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Copies of judicial precedents relied upon
C. For VC Hearings:
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Email the Paper Book and Submissions (PDF) to Registry at least 24–48 hours prior
6. Dress Code and Courtroom Decorum
| Person Type | Dress Code Guidelines |
|---|---|
| Chartered Accountant | Formal trousers, shirt; blazer optional |
| Advocate | As per Bar Council rules: black coat, white band |
| Assessee (Self) | Conservative formal wear; avoid casuals |
| Female Attendees | Saree, salwar, or western formal attire |
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Stand when the Bench enters
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Address as “Respected Members” or “Your Honours”
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Speak only when permitted
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Maintain a courteous and professional tone
7. Attending the Hearing
A. Physical Hearing:
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Arrive at the Bench office at least 30–45 minutes early
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Present documents to court staff if needed
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Wait for case to be called as per serial number
B. Virtual Hearing:
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Log in early with appropriate naming convention
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Keep mic muted unless asked to speak
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Keep documents and Paper Book ready (digitally or physically)
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Ensure silent surroundings and stable internet
8. Flow of the Proceedings
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Case Called
Bench calls appeal as per serial -
Assessee/AR Submits
Introduces facts, disputes findings, explains evidence -
DR Responds
Offers department’s position -
Bench Interacts
May ask clarifications or limit time -
Conclusion
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Order reserved (pronounced later), or
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Adjourned (for documents or representation), or
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Dismissed for non-attendance (can be recalled later)
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Duration: Usually 10–30 minutes
9. Adjournment or Non-Appearance
Seeking Adjournment:
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Email request to Registry in advance
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Justify reason (health, unavailability, etc.)
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Mention Appeal No., Date, and Assessee name
If Absent:
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If appeal dismissed ex parte, file a recall application under Rule 24/25 of ITAT Rules
10. After the Hearing
Order Status:
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May be pronounced immediately or reserved
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Access order:
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On www.itat.gov.in under “Orders”
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On Income Tax e-Filing portal under “e-Proceedings”
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Further Remedy:
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If aggrieved by ITAT decision, appeal lies to the High Court only on substantial questions of law under Section 260A
11. Self-Representation: Appearing Without a CA or Advocate
The law permits self-representation. If you choose to represent yourself:
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Be precise, honest, and factual
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Speak only when permitted
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Bring indexed documents
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Begin respectfully, e.g.:
“Respected Members, I am the assessee in this case. Kindly allow me to explain the matter.”
You are not judged for lack of legal training — sincerity and facts matter most.
12. Final Checklist for Attending ITAT Hearing
| Task | Status |
|---|---|
| Cause list verified with Bench & Date | ✅ |
| VC link received / physical location known | ✅ |
| All documents organized & ready | ✅ |
| Authorization (if required) submitted | ✅ |
| Dress code & etiquette followed | ✅ |
| Hearing attended respectfully & on time | ✅ |
| Order tracked post-hearing | ✅ |
Conclusion: Confidence Through Preparation
Appearing before the ITAT is not a fearful courtroom event — it is a legitimate legal right and opportunity to present your side. Whether you are a taxpayer, a CA, or a lawyer, remember:
Preparation is respect.
Clarity is persuasion.
Sincerity builds credibility.
A well-prepared presentation — factual, calm, and dignified — is your best tool for success before the Hon’ble Tribunal.
