104 B.D. CHAMBERS, 10/54, D.B. GUPTA ROAD, KAROL BAGH, NEW DELHI -110005, NEAR KAROL BAGH POLICE STATION 📞 +91 9811089071|info@maheshkaushikca.com
📞 +91 9811089071|info@maheshkaushikca.com
📍 104 B.D. Chambers, 10/54, D.B. Gupta Road Karol Bagh, New Delhi – 110005 (Near Karol Bagh Police Station)

⚖️ ITAT & CIT(A) Appeals

Expert representation and litigation support before the Commissioner of Income Tax (Appeals) and the Income Tax Appellate Tribunal.

Protecting Your Rights in Tax Disputes

Receiving an adverse order from the Assessing Officer can be distressing — but it is not the end of the road. India's income tax framework provides a robust appellate machinery to challenge incorrect assessments, additions, and disallowances. Mahesh Kaushik & Co. has extensive experience in representing clients at both the first appellate level (CIT(A) / NFAC) and before the Income Tax Appellate Tribunal (ITAT), Delhi Bench.

Our team combines a deep understanding of tax law with sharp litigation strategy to build the strongest possible case for each client.

CIT(A) / NFAC Appeals

The first appeal against an assessment order lies before the Commissioner of Income Tax (Appeals). Since the introduction of the Faceless Appeal Scheme, most CIT(A) proceedings are now conducted online through the National Faceless Appeal Centre (NFAC). We assist with:

  • Drafting detailed written submissions and grounds of appeal
  • Preparation and filing of Form 35 on the e-filing portal
  • Compiling supporting documentation, case laws, and CBDT circulars
  • Responding to notices and queries from NFAC/CIT(A)
  • Strategic advice on which additions to contest versus accept
  • Follow-up until final appellate order is passed

Income Tax Appellate Tribunal (ITAT)

When the CIT(A) order is unsatisfactory, the next forum is the ITAT — a quasi-judicial body whose orders are binding on Assessing Officers. ITAT proceedings require rigorous legal drafting and in-depth knowledge of judicial precedents. Our services include:

  • Filing of appeal before the appropriate ITAT Bench (Delhi / other benches)
  • Drafting of Memorandum of Appeal and Statement of Facts
  • Research and citation of relevant Supreme Court, High Court, and ITAT decisions
  • Preparation of paper books and compilation of case records
  • Personal representation and arguments before the Bench
  • Filing of cross-appeals and stay applications where necessary
  • Handling Departmental appeals filed against the assessee

Types of Cases We Handle

  • Additions under Section 68, 69, 69A (unexplained cash / investments / expenditure)
  • Disallowance of business expenses under Section 37, 40A(3), 14A
  • Transfer Pricing adjustments and appeals
  • Capital gains disputes — computation, indexation, exemptions
  • Penalty proceedings under Sections 270A, 271B, 271AAB
  • Reassessment and reopening challenges under Section 148
  • Tax deducted at source (TDS) disputes
  • Appeals arising out of search and survey assessments
  • Exemption disputes for trusts, NGOs, and educational institutions

Why Choose Us for Tax Litigation?

Tax litigation demands both legal acumen and accounting expertise. Our team bridges both disciplines — we don't just draft submissions, we understand the underlying numbers and business realities that drive each dispute. Our track record before the Delhi ITAT spans decades, and we are known for thoroughly prepared, well-researched cases.