Appeals to Appellate Tribunal
[As per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
Section 362(1) of Income Tax Act 2025
362(1) Any assessee, aggrieved by any of the following orders, may appeal to the Appellate Tribunal against such order—
- 362(1)(a) an order passed under this Act, by a Commissioner (Appeals) or a Joint Commissioner (Appeals);
- 362(1)(b) an order passed by a Principal Commissioner or Commissioner under—
- (i) section 332(7) or (8) or (9), 351(2)(ii) or 354(3); or
- (ii) section 377 or 439 or 465; or
- (iii) section 287;
- 362(1)(c) an order passed by a Principal Chief Commissioner or Chief Commissioner or a Principal Director General or Director General or a Principal Director or Director under section 377 or 465 or an order passed under section 287 amending any such order;
- 362(1)(d) an order passed by an Assessing Officer under section 270(10) or 279, in pursuance of the directions of the Dispute Resolution Panel or an order passed under section 287 in respect of such order;
- 362(1)(e) an order passed by an Assessing Officer under section 270(10) or 279, with the approval of the Principal Commissioner or Commissioner as referred to in section 274(12) or an order passed under section 287 or 288 in respect of such order; or
- 362(1)(f) an order passed by an Assessing Officer under section 234(4).
Section 362(2) of Income Tax Act 2025
362(2) The Principal Commissioner or Commissioner may, if he objects to any order passed by the Joint Commissioner (Appeals) or the Commissioner (Appeals) under this Act, direct the Assessing Officer to appeal to the Appellate Tribunal against the order.
Section 362(3) of Income Tax Act 2025
362(3) Every appeal under sub-section (1) or (2) shall be filed within two months from the end of the month in which the order sought to be appealed against is communicated to the assessee or to the Principal Commissioner or Commissioner.
Section 362(4) of Income Tax Act 2025
362(4) The Assessing Officer or the assessee, on receipt of notice that an appeal against an order, has been preferred under sub-section (1) or (2) by the other party, may, irrespective of that he may not have appealed against such order or any part thereof, within thirty days of the receipt of the notice, file a memorandum of cross-objections, verified in the manner, as prescribed, against any part of such order, and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (3).
Section 362(5) of Income Tax Act 2025
362(5) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in sub-section (3) or (4), if it is satisfied that there was sufficient cause for not presenting it within that period.
Section 362(6) of Income Tax Act 2025
362(6) An appeal to the Appellate Tribunal shall be in such form and verified in such manner, as prescribed and shall, be accompanied by a fee of—
- (a) five hundred rupees, where the total income of the assessee as computed by the Assessing Officer, in the case to which the appeal relates, is one lakh rupees or less;
- (b) one thousand five hundred rupees, where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than one lakh rupees but not more than two lakh rupees;
- (c) 1% of the assessed income, subject to a maximum of ten thousand rupees, where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than two lakh rupees;
- (d) five hundred rupees, where the subject matter of an appeal relates to any matter, other than those specified in clauses (a), (b) and (c).
Section 362(7) of Income Tax Act 2025
362(7) No fee shall be payable for an appeal referred to in sub-section (2), or a memorandum of cross objections referred to in sub-section (4).
Section 362(8) of Income Tax Act 2025
362(8) An application for stay of demand shall be accompanied by a fee of five hundred rupees.
FAQs on Section 362 of Income Tax Act 2025
Who can file an appeal to the Appellate Tribunal under Section 362(1)?
Any assessee aggrieved by certain specified orders may file an appeal to the Appellate Tribunal.
Which orders can an assessee appeal against under Section 362(1)?
An assessee can appeal against orders passed by:
- A Commissioner (Appeals) or Joint Commissioner (Appeals)
- A Principal Commissioner or Commissioner under specific sections (332(7)-(9), 351(2)(ii), 354(3), 377, 439, 465, or 287)
- Senior tax authorities under sections 377, 465, or 287 (amendments)
- Assessing Officer under sections 270(10), 279, 287, 288 or 234(4)
Can the department also appeal to the Appellate Tribunal?
Yes, the Principal Commissioner or Commissioner can direct the Assessing Officer to appeal if they object to an order passed by the Joint Commissioner (Appeals) or Commissioner (Appeals).
What is the time limit for filing an appeal to the Appellate Tribunal?
The appeal must be filed within two months from the end of the month in which the order is communicated.
Can the opposite party file a cross-objection even if they did not appeal?
Yes, within thirty days of receiving notice of appeal, the other party can file a memorandum of cross-objections even if they have not appealed themselves.
Can an appeal or cross-objection be admitted after the expiry of the time limit?
Yes, the Appellate Tribunal may admit a delayed appeal or cross-objection if sufficient cause is shown.
What is the fee for filing an appeal to the Appellate Tribunal?
The appeal fee depends on the assessed income:
- ₹500 if income is ₹1,00,000 or less
- ₹1,500 if income is more than ₹1,00,000 but not more than ₹2,00,000
- 1% of assessed income (maximum ₹10,000) if income exceeds ₹2,00,000
- ₹500 for matters other than income determination
Is there any fee for appeals filed by the department or for cross-objections?
No, there is no fee for appeals under Section 362(2) (by department) or for cross-objections under Section 362(4).
What is the fee for an application for stay of demand?
The fee for a stay application is ₹500.
In what form should the appeal be filed?
The appeal must be in the prescribed form, verified in the prescribed manner, and accompanied by the applicable fee.
