The Income-Tax Appellate Tribunal (ITAT) has issued a comprehensive Practice Note for E-Filing of Appeals prescribing the procedure for electronic filing of appeals and connected documents before the Tribunal. The Practice Note has been issued in exercise of powers under Section 255(5) of the Income-tax Act, 1961, read with Rule 6 of the Income Tax (Appellate Tribunal) Rules, 1963, as amended by the Income Tax (Appellate Tribunal) Amendment Rules, 2025.
Mandatory E-Filing of Appeals from October 1, 2026
In a major step towards complete digitisation of appellate proceedings, the ITAT has prescribed that Memorandum of Appeals, which were hitherto being presented physically before the Benches of the Tribunal, shall henceforth be filed electronically through the designated ITAT E-Filing Portal. Significantly, with effect from October 1, 2026, any Memorandum of Appeal not filed through the E-Filing Portal, or not filed in the prescribed form or without proper signing and verification, shall not be registered by the Registry of the Tribunal.
PAN/TAN, Mobile Number and Email ID to Form Key Credentials
For accessing the E-Filing Portal, the PAN/TAN of the assessee, mobile number and email ID of the appellant will constitute the key identifiers and prerequisites. Where PAN/TAN is available, these particulars will be necessary for use of the portal. The Practice Note also requires the appellant to provide the email ID and mobile number of the respondent, wherever available, in the relevant fields.
Appeals and Supporting Documents to Be Digitally Signed and Verified
Every Memorandum of Appeal and accompanying document requiring the appellant’s signature under Rule 9 of the ITAT Rules will have to be digitally signed and verified by the prescribed person under Rule 47 of the Income-tax Rules, 1962, or by an authorised representative in accordance with Rule 16 of the ITAT Rules, before being uploaded on the portal. The assessee will also have to specifically authorise the representative to file the appeal. The date of uploading the duly digitally signed and verified Memorandum of Appeal will be treated as the date of presentation of the appeal.
Registration Summary to Be Issued Within Two Working Days
Once an appeal is successfully e-filed, an acknowledgement will be sent to the appellant by email. After preliminary scrutiny, the Registry will register the appeal and is required to send the Registration Summary of the Appeal to the appellant by email within two working days.
Paper Books, Documents and Petitions in E-Filed Appeals to Also Be Filed Electronically
The ITAT has clarified that where an appeal has been e-filed, parties seeking to furnish Paper Books, documents, petitions or other connected papers will also be required to file them through the E-Filing Portal only. However, in respect of appeals filed physically prior to October 1, 2026, Paper Books, documents and petitions will continue to be furnished in physical mode.
Respondents Advised to Update Mobile Number and Email with ITAT Registry
To enable respondents to access the portal and submit documents and petitions, the Practice Note makes it essential for respondents to have their email address and mobile number on record with the ITAT. Respondents have therefore been advised to communicate with the Registry of the concerned Bench for updating their mobile number and email address. Documents and Paper Books filed electronically by either party can thereafter be accessed by the opposite party through the Appeal Dashboard.
OTP and Password-Based Access to Appeal Dashboard
The Appeal Dashboard can be accessed through OTPs sent to the registered mobile number and email ID, or through a password set by the party in the Dashboard. The authorised representative may also use the password-based facility for accessing the Dashboard and filing documents and petitions on behalf of the party.
Same Electronic Procedure for Cross Objections, Stay and Miscellaneous Applications
The electronic filing procedure prescribed for appeals will also apply to Cross Objections, Stay Applications, Miscellaneous Applications and all documents and petitions connected therewith, marking a wider shift towards end-to-end electronic proceedings before the ITAT.
E-Filing Helpdesk for Technical Difficulties
For any difficulty in e-filing appeals or connected documents and petitions, parties may approach the E-Filing Helpdesk of the ITAT Registry at the email address specified in the Practice Note. The directions have been issued with the approval of the Hon’ble President, ITAT, and have also been circulated to all Benches, Registry officials, departmental representatives and Bar Associations for information and compliance.
A Major Push Towards Paperless ITAT Proceedings
The new framework represents a significant move towards paperless, transparent and technology-driven appellate administration before the Income-Tax Appellate Tribunal. With mandatory e-filing taking effect from October 1, 2026, taxpayers, tax professionals, authorised representatives and departmental officers will need to ensure that their digital credentials, authorisations and contact particulars are updated and that all new appeals are filed strictly in accordance with the prescribed electronic procedure.
The Note can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/10/Practice-Note-for-E-filing-in-the-ITAT.pdf
