Law

Orders passed by the ITAT are final, an appeal lies to the High Court if a substantial question of law involved

On the historic day of 25th of January, the Tribunal was constituted in 1941. This date was notifi ed as the appointed date on which Chapter II-A in the Indian Incometax Act, 1922 was to come into force.

advtanmoy 17/11/2019 10 minutes read

ITAT is a quasi-judicial institution set up in January 1941 and specializes in dealing with appeals under the Direct Taxes Acts. The orders passed by the ITAT are final, an appeal lies to the High Court only if a substantial question of law arises for determination.

Benches of The Income Tax Appellate Tribunal

Bench Name	Mumbai
Address	Income Tax Appellate Tribunal, Mumbai Benches, Mumbai
	Pratishtha Bhavan, 3rd & 4th Floors, 101, M. K. Road
	Mumbai – 400020, Maharashtra
Tel Phone	022-22033848
Fax Nos.	022-22014369
E-Mail ID	mumbai[dot]bench[at]itat[dot]nic[dot]in
Jurisdiction	State	Districts
	Maharashtra	Mumbai City, Mumbai Suburban, Thane

Bench Name	Delhi
Address	Income Tax Appellate Tribunal, New Delhi Benches, New Delhi
	10th & 11th Floor, Loknayak Bhawan, Khan Market
	New Delhi – 110003, Delhi
Tel Phone	011-24641558
Fax Nos.	011-24641558
E-Mail ID	delhi[dot]bench[at]itat[dot]nic[dot]in
Jurisdiction	State	Districts
	Delhi	New Delhi, North Delhi , North West Delhi, West Delhi, South West Delhi, South Delhi, South East Delhi, Central Delhi, North East Delhi, Shahdara, East Delhi

Bench Name	Agra
Address	Income Tax Appellate Tribunal, Agra Bench, Agra
	63/4 Kendralaya, C.G.O.Complex, C.P.W.D. Building, Sanjay Place
	Agra – 282002, Uttar Pradesh
Tel Phone	0562-2523166
Fax Nos.	0562-2522145
E-Mail ID	agra[dot]bench[at]itat[dot]nic[dot]in
Jurisdiction	State	Districts
	Uttar Pradesh	Agra, Aligarh, Etah, Farukkhabad, Shikohabad, Firozabad, Jalaun

Bench Name	Ahmedabad
Address	Income Tax Appellate Tribunal, Ahmedabad Benches, Ahmedabad
	3rd & 4th Floor, Abhinav Arcade, Near Bank of Baroda, Opp: Municipal School, Ellis Bridge
	Ahmedabad – 380006, Gujarat
Tel Phone	079-26581546
Fax Nos.	079-26581546
E-Mail ID	ahmedabad[dot]bench[at]itat[dot]nic[dot]in
Jurisdiction	State	Districts
	Gujarat	Ahmedabad, Vadodara, Banaskantha, Mahisagar, Chhotaudepur, Arvalli, Kheda, Sabarkantha, Gandhinagar, Panchmahal, Patan, Mehsana, Anand, Dahod, Nadiad, Bhavnagar

Bench Name	Allahabad
Address	Income Tax Appellate Tribunal, Allahabad Bench, Allahabad
	Aaykar Bhawan Annexe, ‘R’- Block, 1st & 2nd Floor, 38 M. G. Marg
	Allahabad – 211001, Uttar Pradesh
Tel Phone	0532-2407772
Fax Nos.	0532-2400671
E-Mail ID	allahabad[dot]bench[at]itat[dot]nic[dot]in
Jurisdiction	State	Districts
	Uttar Pradesh	Allahabad, Ambedkar Nagar, Amethi, Amroha, Bagpat, Balrampur, Banda, Chitrakoot, Fatehpur, Hamirpur, Kannauj, Kansiram Nagar, Kaushambi, Mahoba, Maharajganj, Mirzapur, Panchsheel Nagar, Pratapgarh, Sant Kavir Nagar, Sant Ravidas, Shamli, Sharavasti, Siddharth Nagar, Sultanpur

Bench Name	Amritsar
Address	Income Tax Appellate Tribunal, Amritsar Bench, Amritsar
	Central Revenue Building, 1st Floor, Maqbool Road, C-Block
	Amritsar – 143001, Punjab
Tel Phone	0183-2506429
Fax Nos.	0183-2506370
E-Mail ID	amritsar[dot]bench[at]itat[dot]nic[dot]in
Jurisdiction	State	Districts
	N/A	N/A

Bench Name	Bangalore
Address	Income Tax Appellate Tribunal, Bangalore Benches, Bangalore
	No. 51, Behind Jal Bhawan, 1st Cross, 4th T BLock, Tilak Nagar, Jayanagar
	Bengaluru – 560041, Karnataka
Tel Phone	080-22047444
Fax Nos.	080-22047444
E-Mail ID	bangalore[dot]bench[at]itat[dot]nic[dot]in
Jurisdiction	State	Districts
	Karnataka	Bangalore, Bagalkot, Bellary, Bidar, Chikkballapura, Chikkamagalur, Chamarajnagar, Chitradurga, Dakshina Kannada, Davangere, Dharwad, Gadag, Hassan, Haveri, Hubli, Kolar, Kodagu, Koppal, Mysore, Mandya, Ramanagara, Raichur, Shimoga, Tumkur, Uttara Kannada (except Karwar), Udupi, Kalaburgi, Yadgiri

Bench Name	Chandigarh
Address	Income Tax Appellate Tribunal, Chandigarh Benches, Chandigarh
	Kendriya Sadan, Sector 9-A
	Chandigarh – 160009, Chandigarh
Tel Phone	0172-2741987
Fax Nos.	0172-2741987
E-Mail ID	chandi[dot]bench[at]itat[dot]nic[dot]in
Jurisdiction	State	Districts
	Haryana	Ambala, Fatehabad, Jind, Kaithal, Kurukshetra, Panchkula, Sirsa, Yamunanagar
	Himachal Pradesh	Bilaspur, Chamba, Hamirpur, Kangra, Kinnaur, Kullu, Lahaul & Spiti, Mandi, Shimla, Sirmaur, Solan, Una
	Punjab	Fatehgarh Sahib, Ludhiana, Patiala , Rupnagar , Sangrur , Barnala, Mohali
	Chandigarh	Chandigarh

Bench Name	Chennai
Address	Income Tax Appellate Tribunal, Chennai Benches, Chennai
	A-3, II Floor, Rajaji Bhavan, Besant Nagar
	– 600090, Tamil Nadu
Tel Phone	044-24469661
Fax Nos.	044-24462653
E-Mail ID	chennai[dot]bench[at]itat[dot]nic[dot]in
Jurisdiction	State	Districts
	Puducherry	Karaikal, Puducherry
	Tamil Nadu	Ariyalur, Chengalpattu, Chennai, Covai, Cuddalore, Dharmapuri, Dindigul, Erode, Kallakurichi, Kancheepuram, Kanyakumari, Karur, Krishnagiri, Madurai, Nagapattinam, Namakkal, Nilgiris, Perambalur, Pudukkottai, Ramanathapuram, Ranipettai, Salem, Sivagangai, Tenkasi, Thanjavur, Theni, Thoothukudi, Tiruchirappalli, Tirunelveli, Tirupathur , Tirupur, Tiruvallur, Tiruvannamalai , Tiruvarur, Vellore, Villuppuram, Virudhunagar

Bench Name	Cochin
Address	Income Tax Appellate Tribunal, Cochin Bench, Cochin
	1st Floor, Block C-I & C-II, Kendriya Bhavan, Kakkanad
	Cochin – 682037, Kerala
Tel Phone	0484-2424897
Fax Nos.	0484-2424896
E-Mail ID	cochin[dot]bench[at]itat[dot]nic[dot]in
Jurisdiction	State	Districts
	Kerala	Alappuzha, Ernakulam, Idukki, Kannur, Kasaragod, Kollam, Kottayam, Kozhikode, Malappuram, Palakkad, Pathanamthitta, Thiruvananthapuram, Thrissur, Wayanad
	Lakshadweep	Lakshadweep

Bench Name	Cuttack
Address	Income Tax Appellate Tribunal, Cuttack Bench, Cuttack
	Plot No. 6B/925/9, Sector-9, C.D.A.
	Cuttack – 753014, Odisha
Tel Phone	0671-2504118
Fax Nos.	0671-2506540
E-Mail ID	cuttack[dot]bench[at]itat[dot]nic[dot]in
Jurisdiction	State	Districts
	Odisha	Angul, Balangir, Balasore, Bargarh, Bhadrak, Boudh, Cuttack, Deogarh, Dhenkanal, Gajapati, Ganjam, Jagatsinghpur, Jajpur, Jharsuguda, Kalahandi, Kandhamal, Kendrapara, Keonjhar, Khordha, Koraput, Malkangiri, Mayurbhanj, Nabarangpur, Nayagarh, Nuapada, Puri, Rayagada, Sambalpur, Subarnapur (Sonepur), Sundargarh

Bench Name	Guwahati
Address	Income Tax Appellate Tribunal, Guwahati Bench, Guwahati
	Oriental Building, 1st Floor, Fancy Bazaar
	– 781001, Assam
Tel Phone	0361-2544637
Fax Nos.	0361-2514405
E-Mail ID	guwahati[dot]bench[at]itat[dot]nic[dot]in
Jurisdiction	State	Districts
	N/A	N/A

Bench Name	Hyderabad
Address	Income Tax Appellate Tribunal, Hyderabad Benches, Hyderabad
	Room No. 502 & 505, Vth Floor, CGO Towers, Kavadiguda
	Secunderabad – 500080, Telangana
Tel Phone	040-27536887
Fax Nos.	040-27536891
E-Mail ID	hyderabad[dot]bench[at]itat[dot]nic[dot]in
Jurisdiction	State	Districts
	Telangana	Hyderabad, Adilabad, Bhadradri Kothagudem, Jagital, Jangaon, Jayashankar Bhupalpally, Jogulamba Gadwal, Kamareddy, Karimnagar, Khammam, Kumuram Bheem, Mahabubabad, Mahabubnagar, Mancherial, Medak, Medchal, Nagarkurnool, Nalgonda, Nirmal, Nizamabad, Peddapalli, Rajanna Sircilla, Rangareddy, Sangareddy
	Andhra Pradesh	Cuddapah

Bench Name	Indore
Address	Income Tax Appellate Tribunal, Indore Bench, Indore
	C.G.O.Complex, 1st Floor, Shivaji Chouraha, A.B.Road
	– 452001, Madhya Pradesh
Tel Phone	0731-2493839
Fax Nos.	0731-2499025
E-Mail ID	indore[dot]bench[at]itat[dot]nic[dot]in
Jurisdiction	State	Districts
	Madhya Pradesh	Bhopal, Rajgarh, Sehore, Vidisha, Alirajpur, Barwani, Harda, Agar, Dewas, Dhar, Indore, Jhabua, Khandwa, Khargone, Mandsaur, Raisen, Ralam, Shajapur, Ujjain, Hosangabad, Betul, Burhanpur, Neemuch

Bench Name	Jabalpur
Address	Income Tax Appellate Tribunal, Jabalpur Bench, Jabalpur
	Flora House, 46, Napier Town, Near Krishna Hotel
	Jabalpur – 482001, Madhya Pradesh
Tel Phone	0761-2450543
Fax Nos.	0761-2450751
E-Mail ID	jabalpur[dot]bench[at]itat[dot]nic[dot]in
Jurisdiction	State	Districts
	Madhya Pradesh	Balaghat, Betul, Chhatarpur, Chhindwara, Damoh , Dindori , Harda, Hosangabad, Jabalpur, katni, Mandla, Narsinghpur, Panna, Rewa, Sagar, Satna, Seoni, Singrauli , Shahdol , Sidhi , Tikamgarh, Umaria , Niwari , Anuppur

Bench Name	Jaipur
Address	Income Tax Appellate Tribunal, Jaipur Benches, Jaipur
	G-4, Raj Mahal Residential Area, Near 22 Godam INOX, C-Scheme
	Jaipur – 302006, Rajasthan
Tel Phone	0141-2983056
Fax Nos.	0141-2229929
E-Mail ID	jaipur[dot]bench[at]itat[dot]nic[dot]in
Jurisdiction	State	Districts
	Rajasthan	Jaipur, Ajmer, Tonk Bharatpur, Dholpur, Karauli, Sawaimadhopur, Alwar, Jhunjhunu, Sikar, Dausa, Kota, Bundi, Jhalawar, Baran, Pratapgarh

Bench Name	Jodhpur
Address	Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur
	27-A, Hanuwant Vihar, Rai Ka Bag
	– 342001, Rajasthan
Tel Phone	0291-2544591
Fax Nos.	0291-2544617
E-Mail ID	jodhpur[dot]bench[at]itat[dot]nic[dot]in
Jurisdiction	State	Districts
	Rajasthan	Banswara, Barmer, Bhilwara, Bikaner, Chittorgarh, Churu, Dungarpur, Jaisalmer, Jalore, Jodhpur, Nagaur, Pali, Rajsamand, Sirohi, Sriganganagar, Hanumangarh, Udaipur

Bench Name	Kolkata
Address	Income Tax Appellate Tribunal, Kolkata Benches, Kolkata
	225C, A.J.C. Bose Road, 6th & 7th Floors
	Kolkata – 700020, West Bengal
Tel Phone	033-22901222
Fax Nos.	033-22901228
E-Mail ID	kolkata[dot]bench[at]itat[dot]nic[dot]in
Jurisdiction	State	Districts
	Sikkim	East Sikkim, North Sikkim, South Sikkim, West Sikkim
	Andaman and Nicobar Islands	Nicobar, North and Middle Andaman, South Andaman
	West Bengal	Malda, Uttar Dinajpur, Dakshin Dinajpur, Murshidabad, Birbhum, Hooghly, Paschim Bardhaman, Purba Bardhaman, Alipurduar, Cooch Behar, Darjeeling, Jalpaiguri, Kalimpong, Howrah, Kolkata, Nadia, North 24 Parganas, South 24 Parganas, Bankura, Jhargram, Purulia, East Medinipur, West Medinipur

Bench Name	Lucknow
Address	Income Tax Appellate Tribunal, Lucknow Benches, Lucknow
	5th Floor, PICUP Bhawan, Gomti Nagar
	Lucknow – 226010, Uttar Pradesh
Tel Phone	0522-2720864
Fax Nos.	0522-2720864
E-Mail ID	lucknow[dot]bench[at]itat[dot]nic[dot]in
Jurisdiction	State	Districts
	Uttar Pradesh	Barabanki, Bareilly, Basti, Bahraich, Faizabad, Gonda, Hardoi, Kanpur (Rural), Kanpur (City), Lucknow, Lakhimpur Kheri, Pilibhit, Raibareilly, Shahjahanpur, Sitapur, Unnao

Bench Name	Nagpur
Address	Income Tax Appellate Tribunal, Nagpur Bench, Nagpur
	2nd Floor, ‘C’ Block, C.G.O Complex, Seminery Hills
	Nagpur – 440006, Maharashtra
Tel Phone	0712-2512593
Fax Nos.	0712-2510931
E-Mail ID	nagpur[dot]bench[at]itat[dot]nic[dot]in
Jurisdiction	State	Districts
	Maharashtra	Akola, Amaravati, Bhandara, Buldhana, Chandrapur, Gadchiroli, Akola, Amravati, Bhandara, Buldhana, Chandrapur, Gadchiroli, Gondia, Hingoli, Nagpur, Wardha, Washim, Yavatmal

Bench Name	Panaji
Address	Income Tax Appellate Tribunal, Panaji Bench, Panaji
	Pundalik Nivas, 1st floor, Near Patto Foot Bridge
	– 403001, Goa
Tel Phone	0832-2426226
Fax Nos.	0832-2426238
E-Mail ID	panaji[dot]bench[at]itat[dot]nic[dot]in
Jurisdiction	State	Districts
	Goa	North Goa, South Goa

Bench Name	Patna
Address	Income Tax Appellate Tribunal, Patna Bench, Patna
	5th Floor, C.R. Building (Annexe), Birchand Patel Path
	Patna – 800001, Bihar
Tel Phone	0612-2504997
Fax Nos.	0612-2504085
E-Mail ID	patna[dot]bench[at]itat[dot]nic[dot]in
Jurisdiction	State	Districts
	Bihar	Araria, Arwal, Aurangabad, Banka, Begusarai, Bhagalpur, Bhojpur, Buxar, Darbhanga, East Champaran, Gaya, Gopalganj, Jamui, Jehanabad, Khagaria, Kishanganj, Kaimur, Katihar, Lakhisarai, Madhubani, Munger, Madhepura, Muzaffarpur, Nalanda, Nawada, Patna, Purnia, Rohtas, Saharsa, Samastipur, Sheohar, Sheikhpura, Saran, Sitamarhi, Supaul, Siwan, Vaishali, West Champaran

Bench Name	Pune
Address	Income Tax Appellate Tribunal, Pune Benches, Pune
	2nd Floor, Maharashtra Jeevan Pradhikaran Bldg., Near St Mary High School, 463, Stavely Road
	Pune – 411001, Maharashtra
Tel Phone	020-26342532
Fax Nos.	020-26342532
E-Mail ID	pune[dot]bench[at]itat[dot]nic[dot]in
Jurisdiction	State	Districts
	Maharashtra	Nashik, Pune, Ahmednagar, Aurangabad, Beed, Dhule, Jalgaon, Jalna, Kolhapur, Latur, Nanded, Nandurbar, Osmanabad, Parbhani, Raigad, Ratnagiri, Sangli, Satara, Sindhudurg, Solapur

Bench Name	Raipur
Address	Income Tax Appellate Tribunal, Raipur Bench, Raipur
	Chattisgarh Chamber of Commerce and Industries, 2nd Floor, Chaudhury Devilal Bhawan, Behind Bombay Market
	Raipur – 429001, Chhattisgarh
Tel Phone	07712-223110
Fax Nos.	07712-223110
E-Mail ID	raipur[dot]bench[at]itat[dot]nic[dot]in
Jurisdiction	State	Districts
	Chhattisgarh	Balod, Baloda Bazar, Balrampur, Bastar, Bemetara, Bijapur, Bilaspur, Dantewada, Dhamtari, Durg, Gariaband, Gaurela-Pendra-Marwahi, Janjgir-Champa, Jashpur, Kabirdham, Kanker, Kondagaon, Korba, Koriya, Mahasamund, Mungeli, Narayanpur, Raigarh, Raipur, Rajnandgaon, Sukma, Surajpur, Surguja

Bench Name	Rajkot
Address	Income Tax Appellate Tribunal, Rajkot Bench, Rajkot
	5th Floor, Amruta Estate, M.G. Road, Beside Girnar Cinema
	Rajkot – 360001, Gujarat
Tel Phone	0281-2970721
Fax Nos.	0281-2970723
E-Mail ID	rajkot[dot]bench[at]itat[dot]nic[dot]in
Jurisdiction	State	Districts
	Daman and Diu	Diu
	Gujarat	Rajkot, Jamngar, Junagadh, Amreli, Porbandar, Morbi, Kutchh, Surendrangar

Bench Name	Ranchi
Address	Income Tax Appellate Tribunal, Ranchi Bench, Ranchi
	1st Floor, Block-A, Shah Deo Towers (West Entrance), Peppe Compound
	Ranchi – 834001, Jharkhand
Tel Phone	0651-2332445
Fax Nos.	0651-2332445
E-Mail ID	ranchi[dot]bench[at]itat[dot]nic[dot]in
Jurisdiction	State	Districts
	N/A	N/A

Bench Name	Visakhapatnam
Address	Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam
	5th Floor, LIC Building, Jeevitha Bima Road
	Visakhapatnam – 530004, Andhra Pradesh
Tel Phone	0891-2795058
Fax Nos.	0891-2795058
E-Mail ID	vizag[dot]bench[at]itat[dot]nic[dot]in
Jurisdiction	State	Districts
	Andhra Pradesh	Srikakulam, Vizianagaram, Visakhapatnam, East Godavari, West Godavari, Krishna, Guntur

Bench Name	Surat
Address	Income Tax Appellate Tribunal, Surat Bench, Surat
	Titaanium Business Hub, 2nd Floor, Sarsana, Near VIP Crossing, Surat Khajod Road, Bhimrad
	Surat – 395007, Gujarat
Tel Phone	0261-2878102
Fax Nos.	0261-2878102
E-Mail ID	surat[dot]bench[at]itat[dot]nic[dot]in
Jurisdiction	State	Districts
	Daman and Diu	Daman
	Dadra and Nagar Haveli	Dadra and Nagar Haveli
	Gujarat	Bharuch, Dang, Narmada, Tapi, Valsad

Bench Name	Varanasi
Address	Income Tax Appellate Tribunal, Varanasi Bench, Varanasi
	R.No. 102, Ground Floor, Ayakar Bhawan, Maqbool Alam Road
	Varanasi – 221007, Uttar Pradesh
Tel Phone	0-
Fax Nos.	0-0
E-Mail ID	allahabad[dot]bench[at]itat[dot]nic[dot]in
Jurisdiction	State	Districts
	N/A	N/A

Bench Name	Dehradun
Address	Income Tax Appellate Tribunal, Dehradun Bench, Dehradun
	Uttarakhand Co-operative Sugar Mills Federation Ltd., Jogiwala, Near Railway Crossing, Badripur
	Dehradun – 248005, Uttarakhand
Tel Phone
Fax Nos.	0
E-Mail ID	delhi[dot]bench[at]itat[dot]nic[dot]in
Jurisdiction	State	Districts
	N/A	N/A

Tags: Income Tax