The Ministry of Law and Justice has notified the Income-tax (Appellate Tribunal) Amendment Rules, 2025, introducing mandatory digital filing norms, electronic communication details, and streamlined procedural requirements before the Income-tax Appellate Tribunal (ITAT). The amendments were notified in the Gazette of India and have come into force from the date of publication.
The changes amend the Income-tax (Appellate Tribunal) Rules, 1963, and are aimed at reducing procedural delays, paper filings, and ensuring greater efficiency and accountability in appellate proceedings.
Mandatory Digital Signature for Filing Appeals
One of the most consequential changes is the substitution of Rule 6, which now mandates that all memoranda of appeal before the ITAT must be filed digitally, either by the appellant or an authorised agent, using a digital signature. This aligns ITAT procedures with the broader e-governance framework under the Income-tax Act and the Information Technology Act, 2000.
Formal Recognition of Digital Identifiers
The amendment introduces new definitions under Rule 2, formally recognising:
- Digital signature
- E-mail address
- Mobile number
These details are now treated as essential identifiers for appellants and respondents, and will be used for electronic service of notices and orders, marking a clear departure from paper-centric communication practices
Single-Copy Filing Replaces Multiple Copies
To reduce paperwork, Rule 9 and Rule 18 have been amended to eliminate the long-standing requirement of filing appeals and documents in duplicate or triplicate. Parties are now required to file only one copy of appeal documents and paper books, reinforcing the Tribunal’s move towards digital records management
Expanded Documentation Requirements in Special Cases
The amended Rule 9 prescribes additional documentation in specific categories of appeals, including:
- Appeals arising from Dispute Resolution Panel (DRP) directions
- Appeals against orders passed by Principal Chief Commissioners, Commissioners, or Directors
In DRP-related matters, appellants must now annex copies of draft assessment orders, Transfer Pricing Officer orders, objections filed, and DRP directions, ensuring comprehensive records are placed before the Tribunal at the filing stage itself
Strict Rules for Change of Address and Contact Details
A revamped Rule 9A introduces a formal mechanism for updating address, email, or mobile details. Any change will be recognised only if a revised memorandum of appeal is filed. Failure to do so will result in the Tribunal disregarding such changes for service of notices or orders, placing the onus squarely on litigants to keep their contact details updated
Uniform Procedure for Miscellaneous Applications and Stay Petitions
The amendments also harmonise procedures under Rules 34A and 35A, providing that miscellaneous applications must disclose whether similar applications were filed earlier under Section 254(2). Stay applications must be filed in the same digital manner as appeals, replacing earlier triplicate filing requirements This ensures procedural consistency across all types of applications before the Tribunal.
