Filing of Miscellaneous Application before ITAT

The fact is beyond doubt that decision rendered by the Income tax Appellate Tribunal on the basis of facts of the assessee is final. No further appeal can be made against the order of Hon’ble Income tax Appellate Tribunal unless and until the matter of law is involved. However, with a view to rectifying any mistake apparent from the record, the Income tax Appellate Tribunal may amend its any order on receipt of Miscellaneous application. There are many practical situations where orders are passed arbitrarily and prejudicially without considering all the facts and circumstances of the case. Thus, if any such situation arise where the case is not discussed in detail, the aggrieved party has option to rectify mistake apparent from record by raising miscellaneous application before ITAT

Miscellaneous application must be filed within six months from the end of the month in which the ITAT order was passed. The Miscellaneous application before The Income tax Appellate Tribunal has to be filed after payment of prescribed fees of Rs 50/- and along with the specified documents. For filing Miscellaneous application before The Income tax Appellate Tribunal, one must take the help of the legal consultants / Chartered Accountants to avoid the risk of being rejected as an application shall clearly and concisely set out the mistake apparent from the record of which rectification is sought.