ITAT Appeal in Bangalore
Last updated: 21 Aug 2026
Quick Answer: An ITAT appeal in Bangalore is the second appeal against an adverse CIT(A)/NFAC order, filed in Form 36 before the Income Tax Appellate Tribunal, Bangalore Benches at No. 51, Behind Jal Bhawan, 1st Cross, 4th T Block, Tilak Nagar, Jayanagar, Bengaluru-560041, Karnataka (phone 080-22047444). It must be filed within 60 days of receiving the CIT(A) order, with the Section 253 fee based on assessed income, and the Bangalore Benches hear appeals arising from Karnataka.
ITAT appeal in Bangalore: where the Commissioner of Income Tax (Appeals) or the National Faceless Appeal Centre has decided against you, the second appeal is filed before the Income Tax Appellate Tribunal, Bangalore Benches at No. 51, Behind Jal Bhawan, 1st Cross, 4th T Block, Tilak Nagar, Jayanagar, Bengaluru-560041, Karnataka. Virtual Auditor drafts and files Form 36, assembles the paper book, argues stay applications and represents assessees before the Bangalore Benches. Our Bengaluru office is at 7th Floor, Mahalakshmi Chambers, 29, MG Road, Bangalore, Karnataka 560001.
Official References: ITAT Benches (itat.gov.in) ↗ · Income Tax Department ↗
The Bangalore Bench: Address, Phone and Jurisdiction
Bench: Income Tax Appellate Tribunal, Bangalore Benches
Address: No. 51, Behind Jal Bhawan, 1st Cross, 4th T Block, Tilak Nagar, Jayanagar, Bengaluru-560041, Karnataka
Phone: 080-22047444
Email: bangalore.bench@itat.nic.in
Territorial jurisdiction: the State of Karnataka, covering districts including Bangalore, Mysore, Mangalore, Hubli, Dharwad, the Belagavi region districts, Tumkur and Udupi.
Which Authorities Feed the Bangalore Bench
The Bangalore Benches are the second-appeal forum for Karnataka. The chain begins with the Assessing Officers — circles and wards under the Principal Chief Commissioner of Income-tax, Karnataka & Goa, at Bengaluru, including the specialised international-taxation and transfer-pricing charges that a captive-services city inevitably concentrates. Their assessments are appealed first to the Commissioner of Income Tax (Appeals) or the National Faceless Appeal Centre (NFAC). A Karnataka assessee who remains aggrieved after that first-appeal order brings the second appeal to Bengaluru.
Forum follows the Assessing Officer's territorial jurisdiction, not the faceless CIT(A)'s location. So an assessee scrutinised at a Mysore, Mangalore or Hubli circle files at Bengaluru even where the NFAC order was issued elsewhere. The Bangalore Benches serve the State of Karnataka — Bangalore, Mysore, Mangalore, Hubli, Dharwad, the Belagavi-region districts, Tumkur and Udupi. Because the Principal CCIT charge is Karnataka & Goa, Goa assessees also feature in the workload of this bench.
The Kind of Bangalore Appeals We Handle
Bengaluru is India's software and startup capital, and its appeals are dominated by IT/ITES taxation, equity compensation and startup funding. Captive development and R&D centres in Electronic City, Whitefield, Manyata and the SEZs are the source of the city's signature dispute: the transfer-pricing adjustment. The arm's-length margin on cost-plus captive services, the choice of comparables, and working-capital and risk adjustments are argued year after year, alongside the characterisation of cross-border payments as software royalty or fee for technical services and the surviving Section 10AA SEZ deductions.
Funded startups and the venture ecosystem in Koramangala, HSR Layout and Indiranagar bring the other Bengaluru staple — the share-premium and angel-tax question under Section 56(2)(viib), where the Assessing Officer challenges the valuation at which shares were issued to investors. These turn squarely on the DCF or NAV valuation and the assumptions behind it. ESOP disputes are a third recurring category: the timing and quantum of the perquisite when options vest and are exercised, and the deductibility of the ESOP cost in the employer's hands. Because Bengaluru appeals are so valuation- and comparables-heavy, our IBBI Registered Valuer credential lets us defend the underlying numbers on the record — decisive at a fact-finding tribunal.
The National Procedure — Form 36, Fees, Stay and the Paper Book
The procedural spine is common to every ITAT bench: Form 36 within 60 days of the CIT(A)/NFAC order, the Section 253(6) fee slab on assessed income, a separate stay application to hold recovery, and an indexed paper book served on the Departmental Representative before the Division-Bench hearing. We do not re-teach that here — the full treatment, including the fee table, condonation of delay, cross-objections in Form 36A, additional evidence under Rule 29 and written submissions, is in our pillar guide. See ITAT appeal filing by a chartered accountant for the complete national procedure.
Two points matter specifically in Bengaluru. First, a further appeal from a Bangalore Benches order lies only to the Karnataka High Court under Section 260A, and only on a substantial question of law — so a transfer-pricing comparables set or a share valuation has to be established here, because the High Court will not re-appreciate the facts. Second, in transfer-pricing matters the appeal often runs against a TPO-driven addition routed through a Dispute Resolution Panel direction, and the grounds and paper book are framed accordingly.
Our Bangalore Office
Address: 7th Floor, Mahalakshmi Chambers, 29, MG Road, Bangalore, Karnataka 560001
Phone: +91 99622 60333
Email: support@virtualauditor.in
We draft grounds of appeal, e-file Form 36 with the correct Section 253 fee, prepare the paper book, move stay applications, file cross-objections where the Department appeals, and appear before the Bangalore Benches. Led by CA V. Viswanathan (FCA, ACS, CFE, IBBI Registered Valuer IBBI/RV/03/2019/12333), we combine litigation drafting with the valuation expertise that many Bangalore appeals turn on.
Get Started
The 60-day limitation runs from the date you receive the CIT(A) order, so contact us promptly for a free case assessment. Call/WhatsApp +91 99622 60333 or email support@virtualauditor.in. We will assess your order, confirm limitation, and provide a clear scope and fixed-fee quote within 24 hours.
Frequently Asked Questions
The dispute is a transfer-pricing adjustment on our captive software services — does the Bangalore bench hear it?
Yes. Transfer-pricing adjustments on cost-plus captive development and R&D services are the single most common category before the Bangalore Benches. The appeal typically runs against a TPO addition routed through a Dispute Resolution Panel direction; the ITAT re-examines the comparables set, filters and working-capital and risk adjustments on the facts, so the transfer-pricing study and comparables data must be on the record here.
An Assessing Officer added our share premium as angel tax under Section 56(2)(viib) — can we fight it at the ITAT?
Yes, once the CIT(A)/NFAC has confirmed the addition. Share-premium and angel-tax disputes are a Bengaluru staple given the startup funding ecosystem. The case turns on the DCF or NAV valuation at which shares were issued and the assumptions behind it, so a defensible valuation report is central. Our IBBI Registered Valuer credential lets us support that valuation before the Bangalore Benches.
Our dispute is about ESOP perquisite timing and the deduction of ESOP cost — is that an ITAT matter?
Yes. ESOP disputes — the timing and quantum of the perquisite when options vest and are exercised, and the deductibility of the ESOP cost in the employer's hands — are a recurring category for Bengaluru's technology employers. These are decided on the scheme documents and the accounting, both of which belong in the paper book filed at the Bangalore Benches.
We were assessed at a Mysore circle — do we still file the ITAT appeal in Bengaluru?
Yes. Forum follows the territorial jurisdiction of the Assessing Officer, so a Mysore, Mangalore or Hubli assessment is appealed to the Bangalore Benches at No. 51, Behind Jal Bhawan, 4th T Block, Jayanagar, even where the faceless CIT(A)/NFAC order issued from elsewhere. The Karnataka & Goa Principal CCIT charge covers the whole state.
Which High Court hears a further appeal from a Bangalore ITAT order?
A further appeal lies to the Karnataka High Court under Section 260A, within 120 days, and only on a substantial question of law. Because the Bangalore Benches' findings of fact are effectively final, a comparables set, a valuation or an ESOP computation has to be won at the Tribunal — the High Court will not re-appreciate the facts.
Where is Virtual Auditor's Bangalore office and what do you focus on?
Our Bangalore office is at 7th Floor, Mahalakshmi Chambers, 29, MG Road, Bangalore, Karnataka 560001. We draft the grounds, e-file Form 36, prepare the paper book, move stay applications and appear before the Bangalore Benches at Jayanagar, with particular strength in the transfer-pricing, angel-tax valuation and ESOP disputes that Bengaluru's IT and startup economy produces. Call +91 99622 60333.