By CA Surekha S Ahuja
Form 36, DSC Authentication, and the End of Physical Filing
Effective from 3 January 2026
The Income-tax (Appellate Tribunal) Amendment Rules, 2025, notified under section 255(5) and published in the Official Gazette on 3 January 2026, mark a decisive procedural inflection point in ITAT practice.
The amendment does not merely prescribe electronic filing. It redefines the legal act of instituting an appeal. Post-amendment, an appeal before the ITAT comes into existence only through valid electronic filing authenticated by a Digital Signature Certificate (DSC). The Tribunal’s jurisdiction is now invoked digitally—not presumed through paper submission.
Effective Date: The Jurisdictional Cut-Off
Rule 1(2) expressly provides that the amended rules come into force from the date of publication, i.e., 3 January 2026.
Appeals instituted prior to this date continue to be governed by the erstwhile procedure
Appeals instituted on or after this date must strictly comply with the amended digital framework
There is no transitional or saving clause. Any appeal attempted to be filed otherwise than in accordance with the amended Rule 6 after the effective date is non est, with attendant exposure to limitation risk.
Rule 6: Reconstitution of the Filing Act
Rule 6 has been entirely substituted to provide that:
A memorandum of appeal to the Appellate Tribunal shall be filed by the appellant or by an agent authorised by him under his digital signature.
The legal consequences are immediate and unambiguous:
Electronic filing is mandatory
Authentication by DSC (as recognised under section 3 of the Information Technology Act, 2000) is jurisdictional
An appeal uploaded without DSC authentication is defective ab initio
The earlier distinction between filing and signing does not survive the amendment.
No Concept of an “Unsigned” Appeal
Handwritten signatures have ceased to have independent legal relevance. The commonly used expression “with or without signature” is legally inaccurate in the post-amendment context.
Digital authentication is the sole recognised mode of execution of an appeal.
Anything short of this does not constitute a valid institution in law.
Exclusive Portal-Based Filing
All appeals and applications before the ITAT must now be filed exclusively through the e-filing portal:
Assessees: Login through OTP or Pre-Validation Code (PVC)
Departmental Representatives: Login through bench-registered credentials
There is no counter filing, physical submission, or parallel mode available post-amendment.
Filing Discipline: Form 36 in Practice
An appeal is legally instituted only upon completion of the following sequence:
Portal login and correct bench selection
Accurate completion of Form 36, including email address and mobile number (now statutorily relevant for service)
Upload of prescribed Rule 9 enclosures (single electronic copies)
Online payment of Tribunal fee
DSC authentication via EmSigner
Generation of system acknowledgement and appeal number
Anything short of this sequence does not result in a cognisable appeal.
Enclosures, Revisions, and Paper Books — The Compressed Position
Rule 9 rationalises annexures to single electronic copies, with specific codification for DRP and Commissioner-level appeals
Rule 9A mandates filing a Revised Form 36 for any change in address, email, or mobile; informal intimation is legally irrelevant
Rule 18 eliminates physical paper books; all compilations must be digitally filed and authenticated in accordance with Rule 6
Stays, Miscellaneous Applications, and Defects
Stay applications and miscellaneous applications now follow the same digital procedure as appeals
Prior applications under section 254(2) and related Tribunal orders must be disclosed and uploaded
Defects are system-generated, dashboard-based, and rectifiable only electronically
Service of notices and orders through registered email and mobile is conclusive
Closing Note: The Professional Position
The 2025 Amendment completes the Tribunal’s transition from a paper-administered forum to a system-administered court.
In this regime:
Limitation protects an appeal only if jurisdiction is correctly invoked.
For professionals, the message is clear. DSC readiness, portal discipline, and procedural exactitude are no longer ancillary—they are foundational. Post-2026 ITAT litigation will be tested first on institutional validity, and only thereafter on merits.
