Tax Reforms

[pib] Income Tax Appellate Tribunal


From UPSC perspective, the following things are important :

Prelims level: Income Tax Appellate Tribunal

Mains level: Not Much

PM will inaugurate the office cum residential complex of Income Tax Appellate Tribunal (ITAT) at Cuttack in Odisha.

Income Tax Appellate Tribunal

  • Income Tax Appellate Tribunal, also known as ITAT, is an important statutory body in the field of direct taxes and its orders are accepted as final, on findings of fact.
  • ITAT was the first Tribunal to be created on 25th January, 1941 and is also known as ‘Mother Tribunal’.
  • Starting with three benches, at Delhi, Bombay and Calcutta it has now grown to 63 Benches and two circuit benches spread across thirty cities of India.
  • With a view to ensuring highest degree of independence of the ITAT, it functions under the Department of Legal Affairs in the Ministry of Law and Justice and is kept away from any kind of control by the Ministry of Finance.

Did you notice this?

ITAT was the very first tribunal constituted in India! And it functions under the Ministry of Law and Justice and not the obvious looking Ministry of Finance.

It’s Functioning

  • It is the second appellate authority under the direct taxes and first independent forum in its appellate hierarchy.
  • The orders passed by the ITAT can be subjected to appellate challenge, on substantial questions of law, before the respective High Court.
  • Monetary limit for deciding an appeal by a single member Bench of ITAT enhanced from ₹15 lakh to ₹50 lakh in 2016 Union Budget.

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