Form 115: Your Complete Guide to Filing Appeals Before the Income-Tax Appellate Tribunal

The Income-tax Act, 2025 has introduced a revised framework for appellate proceedings, and with it comes Form 115 — the newly prescribed format for lodging appeals before the Income-tax Appellate Tribunal (ITAT). Whether you are an aggrieved assessee challenging an assessment order or the Income-tax Department seeking redressal, understanding Form 115 is now indispensable. This guide walks through every essential aspect of this form — its structure, filing requirements, timelines, documentary obligations, and procedural flow.

Background and Legal Framework

Under the earlier regime governed by the Income-tax Act, 1961, appeals to the ITAT were filed using Form 36 as prescribed under Rule 47 of the I.T. Rules, 1962. With the transition to the Income-tax Act, 2025, the corresponding form has been redesignated as Form 115, and the relevant procedural provisions now fall under Rule 193 of the I.T. Rules, 2026.

The table below captures the cross-reference mapping between the old and new legal framework:

Important Note: Form 115 replaces Form 36 entirely under the new statutory framework. Appeals against orders specified under Section 362(1) of the Income-tax Act, 2025 must now be filed exclusively in Form 115.

What Is Form 115?

Form 115 is the officially prescribed format for filing an appeal before the Income-tax Appellate Tribunal against orders issued by income-tax authorities. Such orders must fall within the categories enumerated under Section 362(1) of the Income-tax Act, 2025 to be eligible for challenge through this route.

The form is designed to capture a comprehensive picture of the dispute — from the identity of the parties involved, to the nature of the impugned order, the amounts in contention, and the precise legal and factual grounds on which the appeal is being preferred.

Who Can File Form 115?

Form 115 may be submitted by either of the following parties:

• An aggrieved assessee — Any assessee who is dissatisfied with an order passed by an income-tax authority and wishes to seek appellate relief before the ITAT.
• The Income-tax Department — Where the Department itself is the appellant and seeks to challenge an order before the Tribunal.

The form must be filed before the bench of the Income-tax Appellate Tribunal that holds territorial jurisdiction over the relevant case.

Prescribed Time Limit for Filing

An appeal in Form 115 must be filed within two months from the end of the month in which the contested order is communicated — either to the assessee or to the Principal Commissioner or Commissioner, as applicable.

Missing this deadline may render the appeal time-barred, though the Tribunal retains the discretion to condone delay upon sufficient cause being shown, and the form itself provides a dedicated section for this purpose.

Structure of Form 115: A Part-by-Part Breakdown

Form 115 is organised into six substantive parts, followed by a verification section. Each segment serves a distinct procedural purpose.

Part A — Appellant's Personal Information

This section captures the identity and contact details of the party filing the appeal. The following information must be furnished:

• Full name or official designation of the appellant
• PAN (Permanent Account Number), wherever applicable
• TAN (Tax Deduction Account Number), in cases involving deductors
• Complete postal address
• Contact details including landline number, mobile number, and email ID