Section 253 - Appeals to the Income Tax Appellate Tribunal
Section 253 of the Income-tax Act, 1961 governs appeals to the Income Tax Appellate Tribunal (ITAT). It identifies appealable orders, who may appeal, filing deadlines, cross-objections, condonation of delay, prescribed fees and applications for stay of demand.
1. Meaning and scope of Section 253
The ITAT is a statutory appellate forum for specified income-tax disputes. An assessee cannot appeal every departmental communication directly to the ITAT: the impugned order must fall within a category recognised by section 253(1) or another applicable provision. The Revenue may appeal through the procedure in section 253(2).
2. Orders appealable under Section 253(1)
The statutory categories include, as applicable to the relevant period:
- Clause (a): specified orders of the Commissioner (Appeals), including orders under sections 154, 250 and listed penalty provisions, with historical references to the Deputy Commissioner (Appeals).
- Clause (aa): specified orders of the Joint Commissioner (Appeals), introduced as part of the new first-appellate arrangement.
- Clause (b): certain historical block-assessment orders under section 158BC, subject to the special statutory period.
- Clause (ba): orders under section 115VZC(1) concerning the tonnage-tax regime.
- Clause (c): specified orders of senior income-tax authorities, including orders concerning charitable registration or approval, revision under section 263, and specified penalties or rectification.
- Clauses (d) and (e): certain assessments following Dispute Resolution Panel directions or approval under the general anti-avoidance framework, as provided in the statute.
- Clause (f): specified orders of the prescribed authority under section 10(23C).
For exact applicability, read the official Section 253 text (2026 edition) together with the law in force for the relevant order. Some clauses cover legacy proceedings only.
3. Departmental appeals under Section 253(2)
The Principal Commissioner or Commissioner may direct the Assessing Officer to appeal against specified orders of the Joint Commissioner (Appeals) or Commissioner (Appeals), including orders under sections 154 or 250. This is a statutory departmental appeal, not an automatic appeal against every favourable order for an assessee.
4. Limitation period under Section 253(3)
From 1 October 2024, the general rule is two months from the end of the month in which the appealable order is communicated. For example, where communication occurs on 12 November, the ordinary two-month period calculated from the end of November ends on 31 January, subject to applicable rules for holidays, transitional matters and condonation.
Before 1 October 2024, the general rule was 60 days from communication. The provision retains special wording for certain historical clause (b) cases. See the Income Tax Department limitation guide.
5. Cross-objections under Section 253(4)
When one party appeals, the other may file a memorandum of cross-objections against the relevant order, generally within 30 days of receiving notice of the appeal. Cross-objections are treated procedurally like an appeal, and no separate filing fee is payable under the section.
6. Condonation of delay under Section 253(5)
The Tribunal may admit an appeal or cross-objection after the statutory period if satisfied that sufficient cause prevented timely filing. An application should explain the delay with supporting facts and documents; admission is discretionary.
7. ITAT appeal fees under Section 253(6)
| Assessed total income / matter | Statutory appeal fee |
|---|---|
| Rs. 1,00,000 or less | Rs. 500 |
| More than Rs. 1,00,000 but not more than Rs. 2,00,000 | Rs. 1,500 |
| More than Rs. 2,00,000 | 1% of assessed income, maximum Rs. 10,000 |
| Other subject matter covered by clause (d) | Rs. 500 |
| Revenue appeal under subsection (2) or memorandum of cross-objections | No fee |
The applicable fee classification depends on the subject matter and the relevant assessment. Review the current rules and filing instructions before payment.
8. Stay of demand under Section 253(7)
An application seeking stay of tax demand before the Tribunal carries a statutory fee of Rs. 500. Grant of stay is governed by the Tribunal's powers and applicable statutory conditions, including section 254(2A); filing a stay application does not itself suspend recovery.
9. Filing procedure and relevant forms
- Confirm that the challenged order is appealable under section 253.
- Calculate the limitation period from the communication date and keep proof of service.
- Prepare Form 36, grounds of appeal and supporting documents, including the impugned order.
- Pay the appropriate fee, if applicable, and file through the designated ITAT filing channel.
- Monitor notices and submit cross-objections or stay applications separately when required.
See the official Form 36 guidance and the ITAT official website for procedural information.
10. Related legal provisions
Section 250 governs procedure in first appeals; section 251 addresses the appellate authority's powers; section 252 establishes the ITAT; section 254 governs Tribunal orders; section 255 concerns ITAT procedure; and section 260A provides for appeals to the High Court on substantial questions of law, where applicable.
11. Income-tax Act, 2025 and transitional cases
The Income-tax Act, 2025 came into force on 1 April 2026. Proceedings and appeals connected with earlier years may continue under saved provisions of the 1961 Act, depending on the applicable transitional rules. Determine the governing enactment and procedure for the assessment year and order involved; do not assume section 253 applies unchanged to every new appeal.
Frequently asked questions
What is the time limit for an ITAT appeal under section 253?
For appeals governed by the amendment effective 1 October 2024, the general limit is two months from the end of the month in which the order is communicated, subject to special provisions and condonation.
What is Form 36?
Form 36 is the prescribed form for filing an appeal before the Income Tax Appellate Tribunal under section 253.
Can a delayed appeal be admitted?
Yes. Under section 253(5), the Tribunal may admit a late appeal or cross-objection if sufficient cause for the delay is established.
Official sources
Section 253, Income Tax Department | Limitation periods | Form 36 | Income Tax Appellate Tribunal
This article provides general legal information. The applicable statutory text, notifications and filing requirements should be checked for each case.