The Income Tax Appellate Tribunal (ITAT) has uploaded a Practice Note dated September 30, 2026 prescribing the procedure for mandatory e-filing of appeals and related documents. From October 1, 2026, new appeals must be filed electronically through the designated ITAT e-Filing Portal, and appeals not filed, signed or verified in the prescribed manner will not be registered.
The Income Tax Appellate Tribunal (ITAT) has uploaded a new Practice Note laying down the procedure for electronic filing of appeals and related documents before the Tribunal.
The Practice Note is dated September 30, 2026 and was uploaded on the ITAT website on October 7, 2026. It has been issued under the powers conferred by 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.
E-Filing Mandatory From October 1, 2026
Under the new procedure, Memoranda of Appeal that were earlier presented before ITAT Benches in physical form are now required to be filed electronically through the designated ITAT e-Filing Portal.
Effective October 1, 2026, an appeal will not be registered by the ITAT Registry if the Memorandum of Appeal:
- is not filed through the prescribed e-Filing Portal;
- is not filed in the form prescribed under the relevant rules; or
- is not properly signed or verified in the prescribed manner.