ITAT Makes E-Filing Mandatory From October 1, 2026; Appeals, Paper Books and Related Documents Must Be Filed Online:

The Income Tax Appellate Tribunal (ITAT) has made e-filing mandatory for filing appeals and related documents from October 1, 2026.

In a practice note issued on September 30, the ITAT said appeals that are not filed through its designated e-filing portal, or are not properly signed, verified and filed in the prescribed format, will not be registered by the Tribunal Registry.

The new system will apply to appeals as well as related documents, paper books, petitions, cross-objections, stay applications and miscellaneous applications.

PAN, mobile and email required

The ITAT said the PAN/TAN of the assessee, mobile number and email ID of the appellant will be key identifiers on the e-filing portal.

Respondents will also be required to provide their mobile number and email ID, where available. Respondents who have not provided these details have been advised to contact the concerned ITAT Bench Registry to update their records.

Appeals to be filed online

Under the new procedure, the memorandum of appeal and accompanying documents that require the appellant's signature must be digitally signed and verified before being uploaded.

Where an authorised representative files an appeal, the assessee must specifically authorise the representative to do so.

The date on which the duly signed and verified appeal is uploaded on the e-filing portal will be treated as the date of presentation of the appeal.

Registration within two working days

Once an appeal is e-filed, an acknowledgement will be sent to the appellant by email.

Following preliminary scrutiny, the ITAT Registry will register the appeal and send a registration summary to the appellant by email within two working days, according to the practice note.

Paper books and documents also to be filed online

For appeals filed electronically from October 1 onwards, paper books, documents and petitions will also have to be submitted through the e-filing portal.

However, appeals that were filed in physical mode before October 1, 2026 will continue to follow the existing procedure, with paper books, documents and petitions to be submitted physically.

Access through Appeal Dashboard

Appellants and respondents will be able to access documents and petitions through the Appeal Dashboard on the ITAT e-filing portal.

The dashboard can be accessed using OTPs sent to the registered mobile number and email ID, or through a password set by the party. The password-based option will also allow authorised representatives to access the dashboard and submit documents and petitions.

Same process for other applications

The ITAT said the electronic filing procedure for cross-objections, stay applications and miscellaneous applications will be the same as that prescribed for appeals.

The Tribunal has also asked its Benches to circulate the practice note among Registry officers and staff, display it on notice boards and provide copies to Departmental Representatives and Bar Associations.

The new practice note has been issued with the approval of the President of the ITAT.