Form F is the prescribed form for an appeal to the Appellate Tribunal under section 24 or section 26 of the Wealth-tax Act, 1957, read with Rule 6(1) of the Wealth-tax Rules, 1957.
Official ITAT resources
For current filing procedures, bench information, appeal status and tribunal orders, use the official Income Tax Appellate Tribunal website and e-Filing portal:
[See sub-rule (1) of rule 6]
Form of appeal to the Appellate Tribunal under sub-section (1) or sub-section (2) of section 24 or sub-section (1) of section 26 of the Wealth-tax Act, 1957
IN THE INCOME TAX APPELLATE TRIBUNAL
............................................................
*APPEAL NO. OF
versus
(Appellant) (Respondent)
| No. | Particulars | Details |
|---|---|---|
| 1 | The State in which the assessment was made | |
| 2 | Section under which the order appealed against was passed | |
| 3 | Assessment year in connection with which the appeal is preferred | |
| 4 | **The Assessing Officer/Valuation Officer passing the original order | |
| 5 | **Section of the Wealth-tax Act, 1957 under which the Assessing Officer/Valuation Officer passed the order | |
| 6 | Where valuation of any asset has been referred to the Valuation Officer, designation and address of such Valuation Officer | |
| 7 | **The Deputy Commissioner (Appeals)/Commissioner (Appeals) or the Deputy Director, as the case may be, passing the order under section 18(3)/18A(1) | |
| 8 | **The Chief Commissioner/Director General/Director/Commissioner passing the order under section 18/18A(1)/23/25 | |
| 9 | Date of communication of the order appealed against | |
| 10 | Address to which notices may be sent to the appellant | |
| 11 | Address to which notices may be sent to the respondent | |
| 12 | Date on which the return of net wealth, if any, for the assessment year referred to in item 3 was filed | |
| 13 | Date on which the assessee was served with a notice, if any, calling upon him to file the return of net wealth for the assessment year referred to in item 3 | |
| 14 | !Relief claimed in appeal |
Grounds of appeal!
(Authorised representative, if any)
(Appellant)
Verification
I, ........................................................................., the appellant, do hereby declare that what is stated above is true to the best of my information and belief. Verified today the .................................................. day of ............................ 20 ........
Address ........................................
......................................................
Status of Appellant
Notes accompanying Form F
- The memorandum of appeal must be in triplicate and should be accompanied by two copies (at least one of which should be a certified copy) of the order appealed against, two copies of the relevant order of the Assessing Officer/Valuation Officer, two copies of the grounds of appeal before the first appellate authority, two copies of the statement of facts, if any, filed before that authority, and also:
- in the case of an appeal against an order levying penalty, two copies of the relevant assessment order;
- in the case of an appeal against an order under section 16(3) read with section 17 of the Wealth-tax Act, 1957, two copies of the original assessment order, if any.
- The memorandum of appeal in the case of an appeal by an assessee must be accompanied by the prescribed fee:
- where the assessment proceedings were initiated before 1 April 1971: ₹100;
- where the assessment proceedings were initiated after 31 March 1971 but before 1 June 1981: ₹125;
- in any other case: ₹200.
- For the purpose of the fee note, the assessment proceeding is treated as having been initiated on the date referred to in item 12 or item 13, whichever is earlier. The legacy form notes payment through an authorised bank/State Bank of India/Reserve Bank of India challan and states that cheques, drafts, hundies or other negotiable instruments are not accepted by the Tribunal. Because filing and payment systems have changed substantially, confirm the current mode of filing and payment with the ITAT before acting on this historical instruction.
- *The number and year of appeal will be filled in by the office of the Appellate Tribunal.
- **Delete the inapplicable columns.
- !If the space provided is insufficient, separate enclosures may be used.
Appeal time limit
Under the legacy Wealth-tax appellate framework, an appeal to the Tribunal is generally required to be presented within 60 days from the date on which the relevant order is communicated to the assessee or the concerned authority, subject to the applicable statutory provisions and any power to condone delay. For an actual filing, check the governing provision for the order being challenged and the current ITAT filing process.
Important: This page reproduces a statutory legacy form for general legal information. Wealth-tax is no longer levied for Assessment Year 2016-17 onward. Before filing any legacy appeal, verify the applicable law, limitation, fee, documentary requirements and electronic filing procedure with the official ITAT portal or a qualified professional.