NICAI Update
CA Raj Chawla
Respected Members,
Quotes of the day:
1. When You Move Your Focus From Competition to Contribution Life Becomes a Celebration.
Never Defeat People, Just Win Them. Be Positive and keep yourself Happy.
2. Confidence & Hard Work is the best medicine to Defeat the Disease called FAILURE. Work Hard in Silence & Let your SUCCESS be your NOISE. Be Thoughtful & Positive
NICAI Update
Income-tax (Appellate Tribunal) Amendment Rules, 2025, published in the Gazette of India on January 3, 2026, introduce significant updates to the 1963 principal rules, primarily focusing on digitalization and streamlined filing procedures.
Below is a summary of the key amendments for the members of the Bar Association:
1. Digital Integration and Definitions
The amendment introduces formal definitions to support electronic proceedings:
• Digital Signature: Authentication of electronic records per Section 3 of the Information Technology Act, 2000.
• Electronic Contact Details: "E-mail address" and "Mobile number" are now formally defined for the appellant and respondent to facilitate official communication.
2. Revised Filing Procedures
• Mandatory Digital Filing: All memoranda of appeal must now be filed by the appellant (or an authorized agent) using a digital signature.
• Reduction in Paperwork: Requirement for multiple copies has been reduced. For instance, the requirement for "two copies" in various sub-rules has been replaced with "a copy".
• Accompanying Documents: Every appeal must be accompanied by the order being appealed, the Assessing Officer's order, and, where applicable, the Transfer Pricing Officer's order and statement of facts.
3. Special Requirements for DRP and High-Level Orders
Specific documents are now mandatory for certain appeal types:
• Dispute Resolution Panel (DRP): Appeals against assessment orders following DRP directions must include the Transfer Pricing Officer's order (u/s 92CA(3)), the draft assessment order (u/s 144C(1)), the grounds of objection, and the DRP's directions.
• High-Level Officials: Appeals against orders passed by authorities such as the Principal Chief Commissioner, Chief Commissioner, or Director General must be accompanied by a copy of said order.
4. Mandatory Updates to Contact Information (Rule 9A)
If there is any change in the address, email, mobile number, or telephone number of the parties:
• The appellant must file a Revised Memorandum of Appeal using the same procedure as the original.
• The Tribunal will not take cognizance of any changes unless this revised memorandum is filed.
• The updated details will be deemed the official contact info for serving all notices and orders.
5. Miscellaneous Applications and Stay Orders
• Rule 34A: Procedures for filing appeals now apply to miscellaneous applications. Applicants must disclose if any previous application was filed against the same order and provide the status and copies of any resulting Tribunal orders.
• Rule 35A: Applications for stay must now be filed in the same manner and procedure as the main appeal (digitally).
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With best regards
CA (Dr) Raj Chawla
B.Com (Hons), FCA, FCS, FCMA, LLB
MIMA, DISA, MICA, Phd, ASA (Aust), CMP (USA)
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