ITAT is a quasi-judicial body that hears appeals on tax disputes, providing faster and specialized resolution for taxpayers.
This infographic explains the role of the Income Tax Appellate Tribunal (ITAT) in India. ITAT is the second appellate authority for tax disputes, independent from tax authorities, and consists of benches with judicial and accountant members. Taxpayers can appeal to ITAT against orders from the Commissioner of Income Tax (Appeals) by submitting a formal application and fee. ITAT ensures efficient and fair resolution of tax matters and sets important precedents for future compliance.