ITAT Amendment Rules, 2025 – Key Procedural Changes and Practical Takeaways

 The Income-tax Appellate Tribunal has recently notified the Income-tax (Appellate Tribunal) Amendment Rules, 2025, introducing important procedural reforms to the existing Income-tax (Appellate Tribunal) Rules, 1963. These amendments are aimed at further strengthening the digital framework of appellate proceedings and simplifying compliance for taxpayers and professionals appearing before the ITAT.

A brief and easy-to-understand summary of the key changes is provided below for your ready reference.

Relevant Rule No.	Particulars	Earlier Provisions	Revised Provisions under Amendment Rules, 2025
Rule 2	Addition of relevant definitions	No definitions of digital signature, e-mail address, and mobile number were provided	Definitions of digital signature, e-mail address, and mobile number have now been expressly introduced
Rule 6	Procedure of filing appeals	Appeals and applications were generally signed with manual signatures	Manual signatures dispensed with. Now, all appeals and applications must be signed using a digital signature
Rule 9	Documents to accompany with Memorandum of Appeal (MOA)	Appellant was earlier required to furnish the MOA in triplicate along with two copies of specified accompanying documents	Only one set of documents is now required to be filed along with the MOA
	Documents relating to DRP related appeals	No supporting documents prescribed	Mandatory filing of draft assessment order, DRP directions, objections filed before the DRP, and TPO order, where applicable
Rule 9A	Revised MOA / Form 36	Required only in case of change of address	Required in case of change in address, email ID, mobile number, or telephone number. Such revised MOA shall be accompanied with a covering letter specifying the appeal number originally assigned. All future communications shall be sent as per the revised MOA
Rule 18	Paper Books	Paper books were required to be filed in duplicate or triplicate	Paper books to be filed in a single set, duly signed with a digital signature
Rule 34A	Miscellaneous Applications (MA)	No express requirement to disclose earlier applications	Mandatory disclosure of earlier MAs filed against the same order and their current status

The objective of these amendments is to promote minimize duplication of documentation and ensure that accurate and updated communication details of parties are maintained on record. The ITAT Amendment Rules, 2025 mark a meaningful step towards a more efficient, transparent, and technology-driven appellate framework. Further, taxpayers and professionals are advised to take particular note that any change in address or contact details will now be recognized by the ITAT only upon filing a revised MOA.