Why in new?
On October 7, 2025, ITAT marked its 84th anniversary, highlighting its long-standing role as a key institution in India's tax dispute resolution.
 
Key features of ITAT:

• ITAT is a quasi-judicial authority established under Section 252 of the Income Tax Act, 1961, to hear appeals against orders passed by various income tax authorities.
• It functions as the second appellate authority in direct tax matters, positioned below the High Court in the appellate hierarchy for income tax disputes. 
• The ITAT is unique in having judicial and accountant members on its benches, with each bench typically consisting of one judicial member and one accountant member.
• Comprises 63 benches across 27 to 30 cities in India with about 126 members including a President and Vice-Presidents.
• Appeals can be filed by both taxpayers and the income tax department.
• It operates under the Ministry of Law and Justice, not under the Ministry of Finance, to ensure its independence.
• Deals with second appeals in income tax, wealth tax, gift tax, and related direct tax matters including issues under the Black Money Act.
• Has the power to regulate its own procedure through the Income-tax (Appellate Tribunal) Rules, 1963.

The tribunal plays a vital role in adjudicating complex tax disputes involving significant revenue and legal questions, maintaining fairness between the taxpayer and the revenue authority.

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