Blog Details

1. What is Form 36? 

Under the income tax act, 1961, any person who is aggrieved by the orders of CIT(appeals) can make an appeal to the income tax appellate tribunal. The appeal to the tribunal shall be made in form 36 within 60 days from the date of receipt of the order of CIT(appeals) by the assessee. Form number 36 contains the statements of facts and grounds of appeal. It shall be presented in triplicate along with two copies (at least one among which should be a licensed copy) of the order appealed against, two copies of the relevant order of the Assessing Officer, two copies of the grounds of appeal or the grounds of objection before the primary appellate authority or the Dispute Resolution Panel, two copies of the statement of facts, if any, filed before the said appellate authority or the Dispute Resolution Panel. The maximum filing fee is Rs. 10000, again depending on the assessee's income. 

2. Why is Form 36 used? 

This form is used to make an appeal against the orders of the CIT. using this from the assessee can also appeal for a stay. After hearing the parties, the tribunal can either uphold, cancel or modify the order passed by CIT.

To access this Sample Agreement / Template, please fill in the details below and it will be emailed to you shortly.