ITAT Appeal in Chennai
Last updated: 14 Oct 2026
Quick Answer: Virtual Auditor provides ITAT appeal for businesses in Chennai, Tamil Nadu — from our Chennai head office on Anna Salai. Income-tax matters for Chennai fall under the Pr. CCIT Tamil Nadu & Puducherry (Chennai) charge. Standard turnaround is 7–10 working days.
ITAT appeal in Chennai: if the Commissioner of Income Tax (Appeals) or the National Faceless Appeal Centre has passed an order against you, your second appeal is filed before the Income Tax Appellate Tribunal, Chennai Benches at A-3, II Floor, Rajaji Bhavan, Besant Nagar, Chennai-600090, Tamil Nadu. Virtual Auditor drafts and files Form 36, prepares the paper book, moves stay applications and appears before the Chennai Benches. Our Chennai office is at G-131, Ground Floor, Phase 3, Spencer Plaza Mall, Anna Salai, Chennai, Tamil Nadu 600002.
Official References: ITAT Benches (itat.gov.in) ↗ · Income Tax Department ↗
The Chennai Bench: Address, Phone and Jurisdiction
Bench: Income Tax Appellate Tribunal, Chennai Benches
Address: A-3, II Floor, Rajaji Bhavan, Besant Nagar, Chennai-600090, Tamil Nadu
Phone: 044-24469661
Email: chennai.bench@itat.nic.in
Territorial jurisdiction: the State of Tamil Nadu, covering districts including Chennai, Chengalpattu, Kancheepuram, Tiruvallur, Coimbatore, Madurai, Salem, Tiruchirappalli, Vellore, Erode and Tirunelveli.
Which Authorities Feed the Chennai Bench
The Chennai Benches sit at the top of the Tamil Nadu appeal chain. Below them are the Assessing Officers — the circles and wards under the Principal Chief Commissioner of Income-tax, Tamil Nadu & Puducherry, at Chennai — who frame the scrutiny and best-judgment assessments that start most disputes. The first appeal against those assessments goes to the Commissioner of Income Tax (Appeals) or, in most current matters, the National Faceless Appeal Centre (NFAC). Only when a Tamil Nadu assessee is still aggrieved after that first-appeal order does the matter reach the Chennai Benches as a second appeal.
Territorial jurisdiction is what decides the forum, not where the CIT(A) order was written. Even a faceless NFAC order is appealed to Chennai when the underlying Assessing Officer sits in a Tamil Nadu charge — so an assessee assessed at a Coimbatore, Madurai or Salem circle files here, not in the city where the faceless officer happened to be posted. The Chennai Benches cover the State of Tamil Nadu, including Chennai, Chengalpattu, Kancheepuram, Tiruvallur, Coimbatore, Madurai, Salem, Tiruchirappalli, Vellore, Erode and Tirunelveli. Puducherry assessees fall under the same Principal CCIT charge and are likewise heard at Chennai.
The Kind of Chennai Appeals We Handle
Chennai's economy is built on manufacturing, the automotive supply chain and port-linked trade, and the disputes that reach the bench reflect it. Assembly plants and component suppliers in the Ambattur, Oragadam and Sriperumbudur belt bring the classic manufacturing questions — the rate and block of depreciation on plant and moulds, weighted deductions for in-house R&D, and the tail-end of SEZ and EOU benefits under Section 10AA as those holidays wind down. These matters live or die on engineering documentation and fixed-asset registers, so the paper book carries the case.
Around the ports at Chennai and Ennore, importers, exporters and logistics houses litigate the valuation of imported inputs, foreign-exchange gains and losses, and the arm's-length pricing of dealings with overseas group companies. The older trading quarters of George Town and Sowcarpet generate a steady stream of cash-credit additions under Section 68 and estimated gross-profit disallowances, where the answer turns on reconstructing the books rather than on any point of law. OMR technology and SaaS firms add transfer-pricing and ESOP-perquisite grounds to the mix. Because so many of these appeals turn on a number — a depreciation base, a stock valuation, an arm's-length margin — the IBBI Registered Valuer credential on our team is often what carries the factual argument.
The National Procedure — Form 36, Fees, Stay and the Paper Book
The mechanics of an ITAT appeal are the same at every bench: Form 36 filed within 60 days of the CIT(A)/NFAC order, the Section 253(6) fee slab tied to assessed income, a separate stay application to hold recovery, and an indexed paper book served on the Departmental Representative before the Division-Bench hearing. Rather than repeat all of that here, our pillar guide sets out each step in full — the fee table, the limitation and condonation rules, cross-objections in Form 36A, additional evidence under Rule 29, and written submissions. See ITAT appeal filing by a chartered accountant for the complete national procedure.
Two Chennai-specific points are worth flagging. First, a further appeal from a Chennai Benches order lies only to the Madras High Court under Section 260A, and only on a substantial question of law — findings of fact are effectively final, so the evidence has to be won here. Second, because the Section 253 fee depends on the assessed income slab, we confirm the correct slab before filing to avoid a defect memo from the Chennai registry.
Our Chennai Office
Address: G-131, Ground Floor, Phase 3, Spencer Plaza Mall, Anna Salai, Chennai, Tamil Nadu 600002
Phone: +91 99622 60333
Email: support@virtualauditor.in
Led by CA V. Viswanathan (FCA, ACS, CFE, IBBI Registered Valuer IBBI/RV/03/2019/12333), who acts as an ITAT consultant and authorised representative before the Chennai Benches, we combine litigation drafting with the valuation expertise that many Chennai 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
My company was assessed at a Coimbatore circle but the faceless CIT(A) order came from another city — where do I file the ITAT appeal?
You file at the Chennai Benches. The forum is decided by the territorial jurisdiction of the Assessing Officer, not by where the faceless CIT(A)/NFAC order was written. Because your assessment was framed in a Coimbatore circle under the Principal Chief Commissioner of Income-tax, Tamil Nadu & Puducherry, the second appeal is heard at Chennai (A-3, II Floor, Rajaji Bhavan, Besant Nagar, Chennai-600090).
My manufacturing unit's dispute is about the depreciation rate on plant and moulds — is the ITAT the right forum?
Yes, if the CIT(A)/NFAC has already ruled against you. Depreciation block and rate questions from the Ambattur, Oragadam and Sriperumbudur automotive belt are among the most common Chennai appeals. The ITAT is the final fact-finding authority, so the fixed-asset register, engineering descriptions and classification evidence must be placed on the record here — the Madras High Court will not re-open the facts later.
We claimed an SEZ / Section 10AA deduction that the Assessing Officer disallowed — can the Chennai bench decide it?
Yes. SEZ and EOU benefit disputes under Section 10AA are a recurring category before the Chennai Benches given the export units around the city and the ports. The Tribunal will look at whether the unit met the export and formation conditions on the facts on record, so the paper book should carry the approval letters, export realisation and unit-formation documents.
Does an ITAT appeal in Chennai attract any Tamil Nadu stamp duty?
No. Form 36 carries only the Section 253(6) filing fee, paid by challan to the Income Tax Department; there is no state stamp duty on the appeal itself. The affidavit supporting a condonation or stay application may need a stamped/notarised format, but the appeal fee is a central levy and does not vary by state.
What is the ITAT bench for Chennai?
Chennai appeals are heard by the Income Tax Appellate Tribunal, Chennai Benches, at A-3, II Floor, Rajaji Bhavan, Besant Nagar, Chennai-600090, Tamil Nadu. The bench covers the territorial jurisdiction of the State of Tamil Nadu — including Chennai, Coimbatore, Madurai, Salem, Tiruchirappalli and other districts — plus Puducherry, which falls under the same Principal CCIT charge. The forum is fixed by the Assessing Officer's location, not by where a faceless CIT(A)/NFAC order was written.
Where is Virtual Auditor's Chennai office and what do you handle locally?
Our Chennai office is at G-131, Ground Floor, Phase 3, Spencer Plaza Mall, Anna Salai, Chennai, Tamil Nadu 600002. We draft the grounds of appeal, e-file Form 36, prepare the paper book, move stay applications and appear before the Chennai Benches at Rajaji Bhavan, with particular focus on the manufacturing, port-trade and valuation-driven disputes the local economy produces. Call +91 99622 60333.
Which Registrar of Companies handles filings for a company in Chennai?
ROC Chennai (Chennai region) / ROC Coimbatore (Coimbatore region) has jurisdiction over companies with a registered office in Tamil Nadu. Virtual Auditor files SPICe+, PAS-3, SH-7 and annual returns with that office on your behalf.
Which ITAT bench hears appeals from Chennai?
Second appeals from Chennai go to the ITAT Chennai; first appeals are heard by the faceless CIT(A) under the Pr. CCIT Tamil Nadu & Puducherry (Chennai) charge.
Do you have an office in Chennai?
Yes. Chennai head office: G-131, Ground Floor, Phase 3, Spencer Plaza Mall, Anna Salai, Chennai 600002. Meetings are by appointment on +91 9962260333.
What can be challenged in this order, what evidence helps, and what are the next procedural steps?
You can challenge additions and disallowances, the computation of income and interest, penalties, and procedural defects such as a notice issued out of time, without valid approval, or without a fair hearing. The first appeal against an assessment or penalty order goes to the Commissioner (Appeals) within 30 days of receiving the order, and a further appeal lies to the Income Tax Appellate Tribunal within two months of the appellate order (the Income-tax Act, 1961 for tax years up to 2025-26; the corresponding provisions of the Income-tax Act, 2025 from tax year 2026-27). Evidence that was before the assessing officer is the base; new evidence is admitted only in limited cases, so assemble it early. You can also ask for a stay of the demand while the appeal is pending. We assess the merits, draft the grounds and statement of facts, and represent you.