ITAT How To Do Efiling

Government of India

e-Filing Portal Ministry of Law & Justice

Standard Operating Procedure INCOME TAX APPELLATE TRIBUNAL
Contents

Introduction .................................................................................................... 2
About e-Filing ................................................................................................. 2
Getting Started ............................................................................................... 3
e-Filing of Appeal ........................................................................................... 6
e-Filing of Memorandum of Cross Objection ............................................... 10
e-Filing of Miscellaneous Application.......................................................... 14
e-Filing of Stay Application .......................................................................... 17
e-Filing Portal Dashboard Login .................................................................. 20
e-Filing of Petitions ...................................................................................... 22
e-Filing of Documents .................................................................................. 23
Lost e-Filing Username? .............................................................................. 24
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Government of India
Ministry of Law & Justice e-Filing Portal
INCOME TAX APPELLATE TRIBUNAL Standard Operating Procedure
Introduction
About e-Filing
1. e-Filing is the process of electronic online filing of appeals and applications before
a Bench of Income Tax Appellate Tribunal (in short “Tribunal”). An Assessee or
Assessing Officer or any other person, who is entitled to file an appeal, cross objection or
application before the Tribunal u/s. 253 of Income Tax Act, 1961, can file the same
through e-Filing Portal. This provision will apply to appeals under other enactments
mutatis mutandis.
2. Once an e-filed appeal / cross objection / application is physically presented in the

office of the Tribunal, the Registry will verify the documents uploaded in the e-Filing Portal
with the ones submitted physically. After scrutiny in all respects, the Registry will accept
the e-Filing.
3. It is clarified that the date of presentation of appeal physically in terms of Rule 6 &
7 of Income Tax (Appellate Tribunal) Rules, 1963 or the respective Acts shall be
reckoned for all purposes of limitation.
4. Permanent Account Number (or TAN as the case may be) of the assessee, Mobile
Number and e-Mail ID are the key identifiers in the e-Filing Portal. Therefore, having a
PAN/TAN, valid Mobile Number and e-Mail ID are pre-requisites for using this Portal.
Welcome to e-Filing Portal.
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Government of India
Getting Started
To proceed further, select ‘Who are you?’. If you are an assessee, please select ‘I am an
Assessee’. If you are an officer of Income Tax Department, please select ‘I am
Department.’
Thereafter, select ‘Click here to read and agree to the ‘Terms of Use’ option. This will
popup the ‘Terms of Use’ of e-Filing Portal of the Tribunal.
Go through the Terms of Use and Standard Operating Procedure (SOP) for e-Filing
carefully. Keep all the important dates, appeal / order numbers and addresses of the
assessee and department readily available before start. Please keep ready all the
documents duly signed and properly scanned for uploading. You will need to upload all
mandatory documents in the end. Please go through the List of Documents required for e-
Filing of appeal.
For illustration, let us take the filer as Assessee. To proceed further, click ‘Submit’.
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Government of India
In the next screen, input the e-Mail ID, Mobile number and PAN/TAN of the assessee. If
the e-Filing is done by Department, e-Mail and Mobile number shall be of the
departmental officer and PAN/TAN shall be of the assessee. Since PAN/TAN, e-Mail and
Mobile Numbers are key identifiers of the e-Filer, please ensure that they are entered
correctly, and you have access to the e-Mail and Mobile Numbers.
On submission of the form, two separate One Time Passwords (OTPs) will be sent to the
given e-Mail and Mobile Numbers. If you do not receive the OTPs, you can request for
resending the OTPs after 2 minutes.
Please input the OTPs and Captcha in the form and click submit to proceed further.
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Government of India
On the next page, please select the State and District in which the Assessing Officer is
located. This will identify the Bench of ITAT having jurisdiction over the Assessing Officer.
Click Proceed to move further. In the next screen, you can select the kind of Appeal /
Application you wish to file.
It is important to note that:
 Memorandum of Cross Objection can only be filed against an Appeal pending before
the Tribunal
 Stay Application can only be filed against an Appeal pending before the Tribunal
 Only an Assessee can file a Stay Application before the Tribunal
 Miscellaneous Application can only be filed against an Appeal disposed off by the
Tribunal
Before proceeding further, please keep all documents, dates and other information readily
available as you will input the data pertaining to the selected Appeal / Application.
Now, let us proceed with filing an Appeal. Select Appeal and click Submit.
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e-Filing of Appeal
Use this page to file an Appeal before the Tribunal.
In the General Appeal Information block, please select the Act and Appeal Type you wish
to file. Select Appeal Sub Type depending upon the order against which the appeal is
being filed and the relevant assessment or penalty order.
Please fill the details of Assessee and Department in the respective blocks. Location can
be the same as City. However, when the communication address is different from actual
address of Assessee / Department, as the case may be, use Village/Town/City of the
Assessee / Department in Location.
In the Appeal details Block, input the details of the order appealed against, Assessing
Officer jurisdiction, etc.
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Enter the details of amounts disputed in the present appeal (whether the appeal relates to
assessment / penalty / others, etc.) in the Amount disputed in appeal block.
In the next block i.e. Grounds of Appeal, please input each ground of Appeal and tax
effect related thereto separately. If there are more than one ground, use ‘Add More’
button to add another ground. Total amount of Tax Effect will be calculated automatically.
Maximum permissible length of a Ground is 1000 characters. If it is not feasible to fit the
Grounds in this space, you can also write ‘Separately Enclosed’ in the column and the
Grounds of Appeal can be scanned and uploaded separately in the Enclosures uploading
page.
In the last block, i.e. ‘Appeal Filing and Fee Details’, give the details of delay in filing the
appeal, details of Tribunal fee paid, etc. In case the Tribunal fee paid is less than the fee
payable for this appeal sub type, system will alert.
With this, data collection for e-Filing an appeal completes. Ensure that all data is entered
fully and correctly and press ‘Submit’ button to continue.
On the next page, based on the details provided by you, the Memorandum of Appeal shall
be automatically generated by the Portal. Click on ‘Click here’ to download the same.
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Sign the Memorandum of Appeal and scan it back for uploading in the next screen. Click
‘Continue’ to proceed further.
In the next screen, upload all the enclosures of the appeals. Enclosures are bifurcated in
two groups: ‘Mandatory’ and ‘Optional’. Not uploading mandatory documents will make
the appeal defective.
All documents shall be in PDF format scanned in 150-200 DPI in Black and White.
Maximum file size allowed is 10 Mb. Filename shall not contain any special characters.
Upon uploading the mandatory and optional documents, input the Captcha code and click
continue to proceed further. Before proceeding further, ensure that all enclosures are
scanned properly as per prescribed specifications and uploaded without fail, as this is the
last step in e-Filing of your appeal.
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Government of India
If you do not upload any of the mandatory enclosures of the appeal, system will alert you.
Click ‘Continue’ to complete the e-Filing. Once the e-Filing is successfully completed, an
Acknowledgement is generated.
Print the Acknowledgement and submit the same before the respective Bench of the
Tribunal along with all physical documents of the appeal within the time limit prescribed
under Rules. After verification of the documents vis-à-vis the e-Filing details, Appeal
Registration Section of ITAT will accept the e-Filing and generate the Appeal number. A
message containing the e-Filing Username for the Appeal will also be sent to the
registered mobile number and email address.
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Government of India
e-Filing of Memorandum of Cross Objection

To file a Cross Objection before the Tribunal, select ‘Cross Objection’ option on ‘What do
you want to file?’ page. Click ‘Continue’ to proceed. Please note that you can file Cross
Objections only against an Appeal pending before the Tribunal.
On the next page, please input the Appeal Type, Appeal Number, Bench Code and Year
of filing of the appeal against which you wish to file the Cross Objection and click ‘Submit’.
Details of appeals matching with the given appeal number (also matching the PAN
number) will be listed.
Please Select (click on the radio button on the left side of the record) and click ‘Proceed’
button to continue to next page.
On this page, please input the particulars of Cross Objections. In the General Appeal
Information block, Act, Appeal Type, Appeal Sub-Type and other fields are prefilled.
Assessee and Department details are prefilled based on the data given in the appeal
arising out of which the present Memorandum of Cross Objection is being e-Filed.
However, the appellant / cross objector can make changes in the address, etc. wherever
necessary.
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In the ‘Cross Objection Details’ block, input the details of the appeal against which the
‘Cross Objection’ is being filed, etc. Here also, many details are pre-filled.
Enter the details of amounts disputed in the present Cross Objection (whether the Cross
Objection to assessment / penalty / others, etc.) in the Amount Disputed in Cross
Objection block.
In the next block i.e. Grounds of Cross Objections, please input each Ground of Cross
Objection and tax effect related thereto. If there are more than one Ground, use ‘Add
More’ button to add another Ground. Total amount of Tax Effect will be calculated
automatically.
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Maximum permissible length of a Ground is 1000 characters. If it is not feasible to fit the
Ground/Grounds in this space, you can also write ‘Separately Enclosed’ in the Column
and the Grounds of Cross Objection can be scanned and uploaded separately in the
Enclosures uploading page.
With this, data collection for e-Filing a Cross Objection is complete. Ensure that all data is
entered fully and correctly and press ‘Submit’ button to continue. Also confirm to the
system alert ‘Are you sure to proceed and continue?’
On the next page, based on the details provided by you, the Memorandum of Cross
Objection is automatically generated by the Portal. Click on ‘Click here’ to download the
same. Sign the Memorandum of Cross Objections and scan it back for uploading in the
next screen. Click ‘Continue’ to proceed further.
In the next screen, upload all the enclosures of the Memorandum of Cross Objections.
Enclosures are bifurcated in two groups: mandatory and optional. Not uploading of
mandatory documents will make the Memorandum of Cross Objections defective.
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Upon uploading the ‘Mandatory’ and ‘Optional’ documents, input the Captcha code and
click continue to proceed further. Before proceeding further, ensure that all enclosures
are scanned properly as per prescribed specifications and uploaded without fail, as this is
the last step in e-Filing of your Memorandum of Cross Objections.
Tribunal along with all physical documents of the Memorandum of Cross Objections within
the time limit prescribed under Rules. After verification of the documents vis-à-vis the e-
Filing details, the Registration officials of ITAT will accept the e-Filing and generate the
Cross Objection number. A SMS containing the e-Filing Username for the Memorandum
of Cross Objections will also be sent to the registered mobile number.
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Government of India
e-Filing of Miscellaneous Application

To file a Miscellaneous Application before the Income Tax Appellate Tribunal, select
‘Miscellaneous Application’ option on ‘What do you want to file?’ page. Click ‘Continue’ to
proceed. Please note that you can file a Miscellaneous Application only against an appeal
already disposed of by the Tribunal.
On the next page, please input the Appeal Type, Appeal Number, Bench Code and Year
of filing of the appeal against which you wish to file the Miscellaneous Application and
click ‘Submit’. Details of appeals matching with the given appeal number (also matching
the PAN number) will be listed.
On this page, please input the particulars of Miscellaneous Application. In the General
Appeal Information block, Act, Appeal Type, Appeal Sub-Type and other fields are
prefilled.
arising out of which the present Miscellaneous Application is being e-Filed.
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Government of India
However, the applicant can make changes in the address, etc. wherever necessary.
In the Miscellaneous Application Details block, details of the appeal against which the
Miscellaneous Application is being filed, etc. are prefilled. Please input the Date of the
Tribunal Order against which the Miscellaneous Application is filed.
With this, data collection for e-Filing a Miscellaneous Application is complete. Ensure that
all data is entered fully and correctly and press ‘Submit’ button to continue. Also confirm
to the system alert ‘Are you sure to proceed and continue?’
Since no format is prescribed for a Miscellaneous Application, the application shall be

manually prepared & signed and kept ready for uploading in the next screen.
In the next screen, upload all the enclosures of the Miscellaneous Applications.
Enclosures are bifurcated in two groups: ‘Mandatory’ and ‘Optional’. Not uploading
mandatory documents will make the Miscellaneous Application defective.
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last step in e-Filing of your Miscellaneous Application.
Tribunal along with all physical documents of the Miscellaneous Application within the time
limit prescribed under Rules. After verification of the documents vis-à-vis the e-Filing
details, the Registration officials of ITAT will accept the e-Filing and generate the
Miscellaneous Application number. A SMS containing the e-Filing Username for the
Miscellaneous Application will also be sent to the registered mobile number.
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Government of India
e-Filing of Stay Application

To file a Stay Application before the Tribunal, select ‘Stay Application’ option in ‘What do
you want to file?’ page. Click ‘Continue’ to proceed. Please note that you can file a Stay
Application only against an appeal pending before the Tribunal.
On the next page, please input the Appeal Type, Number, Bench Code and Year of filing
of the appeal against which you wish to file the Stay Application and click ‘Submit’. Details
of appeals matching with the given appeal number (also matching the PAN number) will
be listed.
On this page, please input the particulars of Stay Application. In the General Appeal
Information block, Act, Appeal Type, Appeal Sub-Type and other fields are prefilled.
arising out of which the present Stay Application is being e-Filed. However, the appellant /
cross objector can make changes in the address, etc. wherever necessary.
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In the Break Up of Demand block, input the details of the amounts of Tax, Interest,
Penalty, Fine, etc. Also input the details of Stay Applications made before the Revenue
Authorities and results thereof in the respective fields.
In the Details of Stay Applications before the Tribunal, input the details of reasons,
security offered, prayer, etc. relating to the stay sought by the applicant.
In the last block, i.e. ‘Stay Application Fee Details’, give the details of fee paid, etc. In
case the fee paid is less than the fee payable for the Stay Application, system will alert.
With this, data collection for e-Filing a Stay Application is complete. Ensure that all data is
entered fully and correctly and press ‘Submit’ button to continue. Also confirm to the
system alert ‘Are you sure to proceed and continue?’
On the next page, based on the details provided by you, Stay Application in prescribed
format is automatically generated by the Portal. Click on ‘Click here’ to download the
same.
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Sign the Stay Application and scan it back for uploading in the next screen. Click
‘Continue’ to proceed further.
In the next screen, upload all the enclosures of the Stay Applications. Enclosures are
bifurcated in two groups: mandatory and optional. Not uploading of mandatory documents
will make the Stay Application defective.
last step in e-Filing of your Stay Application.
Tribunal along with all physical documents of the Stay Application within the time limit
prescribed under Rules. After verification of the documents vis-à-vis the e-Filing details,
the Registration officials of ITAT will accept the e-Filing and generate the Stay Application
number. A SMS containing the e-Filing Username for the Stay Application will also be
sent to the registered mobile number.
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Government of India
e-Filing Portal Dashboard Login

In addition to e-Filing appeals and applications, e-Filing Portal can also be used to view
detailed information pertaining to the appeal or application and also to file petitions and
documents electronically.
To login to e-Filing, click ‘Login’ on the menu.
Whenever an e-Filing is accepted by the Tribunal, an Username is sent to the registered

mobile number. Use the same username to login here.
If you are logging in for the first time, you have to set the Password yourself. To set /
reset the e-Filing password, click on ‘First time logging? Or Forgot Password? Click here’
link. Then, the following screen appears. Input the Assessee PAN, Username, e-Mail ID
and Mobile Number and click on ‘Send OTP’.
Two separate OTPs will be sent to the registered e-Mail Id and Mobile Number. If you do
not receive the OTPs in 2 minutes, you can request for resending the OTPs again. Input
those OTPs in the next screen, input the Captcha and click ‘Verify’.
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In the next screen, input password you want to set and click ‘Submit’ to save the
Passwords. On successful updation of the Passwords, system will inform you. Now you
can use the Password to login to the e-Filing Portal Dashboard.
On successful Login, you will land in the e-Filing Dashboard. From the Dashboard, you
can go through various details like Appeal Summary and also access Appeal Enclosures
uploaded by you at the time of e-Filing. If you missed uploading any enclosures at the
time of e-Filing, you can upload them now.
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You can also e-File Petitions and Documents for the current appeal / application.
e-Filing of Petitions
Petitions like Early Hearing Petition, Adjournment Petition, Clubbing Petition, Withdrawal
Petition, etc. can be filed electronically through e-Filing Portal. For e-Filing of Petitions, go
to Menu – e-Submission of Petitions.
Click on the ‘Add New’ button on the right side. ‘New e-Petition upload’ page opens up.
Please select the Petition Type, date of the Petition, Date of hearing (if available) and
remarks. Upload the scanned document of the Petition. Document shall be scanned in
150-200 DPI Black & White PDF (Maximum file size allowed is 10Mb). Then click ‘Submit’
button to continue.
Once successfully updated, the petition will be listed in the e-Petitions Page. Please note
that e-Submission of Petitions will be valid only if accepted by the Bench. If the Bench
accepts the petition, then the Submission Status will be changed to ‘Accepted’ from
‘Submitted’.
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e-Filing of Documents
Documents like Paper Books, Synopsis, Case Laws, etc. can also be filed electronically
through e-Filing Portal. For e-Filing of Documents, go to Menu – e-Submission of
Documents.
Click on the ‘Add New’ button on the right side. New e-Document upload page opens up.
Please select the Document Type, date of the Document, Date of hearing (if available)
and remarks. Upload the scanned document of the Document. Document shall be
scanned in 150-200 DPI Black & White PDF (Maximum file size allowed is 10Mb). Then
click ‘Submit’ button to continue.
Once successfully updated, the Document will be listed in the e-Documents Page. Please
note that e-Documents are for the reference of the Bench therefore no specific
acceptance of the same is needed.
Changing e-Filing Password
You can also change your e-Filing Password using Menu – Change Password option.
Input your registered e-Mail ID and Mobile Number and click ‘Submit’. Two separate OTPs
will be sent to you. Input the OTPs in the next screen and click ‘Continue’ button.
In the next screen, input your old Password, New Password and Confirm Password and
click ‘Update’ button to continue.
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After validation, system will update the new Password and inform the user onscreen.
Lost e-Filing Username?

If you forgot your e-Filing Username or lost the SMS intimation of the Username, do not
worry. You can know your Username using ‘Forgot Username, Click here’ link. Input the
Appeal Number, PAN, registered Mobile Number and E-Mail Id and click ‘Send OTP’
button to continue.
In the next screen, input the OTPs received by you and click ‘Verify’ button.
Once the OTPs are successfully validated, an SMS containing the e-Filing Username will
be sent to the registered Mobile Number.
Page 24 of 24

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Government of India

e-Filing Portal Ministry of Law & Justice

About e-Filing ................................................................................................. 2

Getting Started ............................................................................................... 3

e-Filing of Appeal ........................................................................................... 6

e-Filing of Memorandum of Cross Objection ............................................... 10

e-Filing of Miscellaneous Application.......................................................... 14

e-Filing of Stay Application .......................................................................... 17

e-Filing Portal Dashboard Login .................................................................. 20

e-Filing of Petitions ...................................................................................... 22

e-Filing of Documents .................................................................................. 23

Lost e-Filing Username? .............................................................................. 24

2. Once an e-filed appeal / cross objection / application is physically presented in the

Welcome to e-Filing Portal.

It is important to note that:

e-Filing of Memorandum of Cross Objection

e-Filing of Miscellaneous Application

Since no format is prescribed for a Miscellaneous Application, the application shall be

e-Filing of Stay Application

e-Filing Portal Dashboard Login

To login to e-Filing, click ‘Login’ on the menu.

Whenever an e-Filing is accepted by the Tribunal, an Username is sent to the registered

Changing e-Filing Password

Lost e-Filing Username?

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