ITAT Appeal in Mumbai
Last updated: 14 Oct 2026
Quick Answer: Virtual Auditor provides ITAT appeal for businesses in Mumbai, Maharashtra — from our Mumbai office on Goregaon West. Income-tax matters for Mumbai fall under the Pr. CCIT Mumbai / Pune / Nagpur charge. Standard turnaround is 7–10 working days.
ITAT appeal in Mumbai: when the Commissioner of Income Tax (Appeals) or the National Faceless Appeal Centre passes an adverse order, the second appeal is filed before the Income Tax Appellate Tribunal, Mumbai Benches at Pratishtha Bhavan, 3rd & 4th Floors, 101, M. K. Road, Mumbai-400020, Maharashtra. Virtual Auditor drafts and files Form 36, prepares the paper book, moves stay applications and appears before the Mumbai Benches. Our Mumbai office is at Workafella, AK Estate, SV Road, off Veer Savarkar Flyover, Goregaon West, Mumbai, Maharashtra 400062.
Official References: ITAT Benches (itat.gov.in) ↗ · Income Tax Department ↗
The Mumbai Bench: Address, Phone and Jurisdiction
Bench: Income Tax Appellate Tribunal, Mumbai Benches
Address: Pratishtha Bhavan, 3rd & 4th Floors, 101, M. K. Road, Mumbai-400020, Maharashtra
Phone: 022-22033848
Email: mumbai.bench@itat.nic.in
Territorial jurisdiction: Mumbai City, Mumbai Suburban and Thane.
Which Authorities Feed the Mumbai Bench
The Mumbai Benches sit above the largest concentration of income-tax charges in the country. The chain starts with the Assessing Officers under the Principal Chief Commissioner of Income-tax, Mumbai — including the dedicated Central, international-taxation and transfer-pricing charges that a financial capital demands — whose scrutiny and search assessments open most disputes. The first appeal goes to the Commissioner of Income Tax (Appeals) or the National Faceless Appeal Centre (NFAC), and only an assessee still aggrieved after that order comes to the Mumbai Benches as a second appeal.
The bench's territorial reach is unusually compact: it covers Mumbai City, Mumbai Suburban and Thane, rather than a whole state. What matters is where the Assessing Officer sits, so a company assessed at a BKC, Fort or Thane circle files here even when the faceless CIT(A)/NFAC order was written elsewhere. Given the density of head offices, brokerages and funds in these districts, Mumbai is among the busiest ITAT stations in India, and cause lists move accordingly.
The Kind of Mumbai Appeals We Handle
Mumbai's dispute mix is defined by financial services, capital markets and transfer pricing. Listed companies, banks and NBFCs headquartered in the Bandra-Kurla Complex and Lower Parel bring the classic corporate-tax grounds — disallowance of expenditure relatable to exempt income under Section 14A read with Rule 8D, interest-deductibility on borrowings, Section 115JB MAT adjustments, and the deductibility of ESOP cost. For the many multinationals and captive finance units based in the city, the transfer-pricing addition — margins, comparables and intra-group financing — is a constant, and the appeal frequently runs against a TPO addition routed through a Dispute Resolution Panel direction.
Around Nariman Point, Fort and the exchanges, brokerages, portfolio managers, alternative-investment funds and treasury desks litigate the recurring capital-markets question: whether gains on securities are business income or capital gains, how expenses are allocated between taxable and exempt streams, and the treatment of derivative and speculation losses. Zaveri Bazaar's diamond and bullion houses add Section 68 cash-credit additions and gross-profit estimates, and the film and media houses in Andheri contribute royalty, content-rights and withholding-tax disputes. These are document-intensive matters that turn on how a transaction is characterised, so the completeness of the Mumbai paper book and the framing of the grounds decide them.
The National Procedure — Form 36, Fees, Stay and the Paper Book
The procedure is identical at every ITAT bench: Form 36 within 60 days of the CIT(A)/NFAC order, the Section 253(6) fee slab keyed 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. We do not repeat the full walk-through here — the fee table, condonation of delay, cross-objections in Form 36A, additional evidence under Rule 29 and written submissions are all set out in our pillar guide. See ITAT appeal filing by a chartered accountant for the complete national procedure.
Two things bear on Mumbai practice in particular. First, a further appeal from a Mumbai Benches order lies only to the Bombay High Court under Section 260A, and only on a substantial question of law — so a Section 14A allocation, a transfer-pricing margin or a business-versus-capital characterisation must be won on the facts at the Tribunal. Second, in the larger financial-services matters the disputed demand is often substantial, which makes a well-supported stay application before the Mumbai Benches, backed by cash-flow and hardship evidence, a priority in parallel with the appeal.
Our Mumbai Office
Address: Workafella, AK Estate, SV Road, off Veer Savarkar Flyover, Goregaon West, Mumbai, Maharashtra 400062
Phone: +91 99622 60333
Email: support@virtualauditor.in
Led by CA V. Viswanathan (FCA, ACS, CFE, IBBI Registered Valuer).
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
Our Section 14A / Rule 8D disallowance was confirmed by the CIT(A) — is the Mumbai ITAT the next step?
Yes. Disallowance of expenditure relatable to exempt income under Section 14A read with Rule 8D is one of the most litigated corporate grounds before the Mumbai Benches, especially for banks, NBFCs and holding companies in BKC and Lower Parel. The ITAT decides it on the facts — the composition of investments, own-funds availability and the actual expenditure — so those workings belong in the Mumbai paper book.
We run a brokerage / PMS — the AO treated our share gains as business income instead of capital gains. Can the ITAT decide this?
Yes, once the CIT(A)/NFAC has ruled. The business-versus-capital-gains characterisation of securities income is a signature Mumbai capital-markets dispute, along with expense allocation between taxable and exempt streams and the treatment of derivative losses. It turns on the frequency, holding pattern and intention shown by the records, all of which must be established before the Mumbai Benches.
Our transfer-pricing addition came through a DRP direction — how does the appeal reach the Mumbai bench?
Where the assessment follows a Dispute Resolution Panel direction on a TPO adjustment, the final assessment order is appealed directly to the Mumbai Benches under Section 253. The Tribunal re-examines the comparables, margins and any intra-group financing on the facts, so the transfer-pricing study and the TPO/DRP record must be in the paper book filed at Mumbai.
The disputed demand is very large — can the Mumbai bench stay recovery while we appeal?
Filing the appeal alone does not stop recovery, but you can move a stay application before the Mumbai Benches. Because financial-services demands are often substantial, a stay application backed by cash-flow and hardship evidence is usually filed in parallel with the appeal. The full rules on stay are covered in our national ITAT guide; the application itself is heard at Mumbai.
Which Registrar of Companies handles filings for a company in Mumbai?
ROC Mumbai (Mumbai region) / ROC Pune (Pune region) has jurisdiction over companies with a registered office in Maharashtra. Virtual Auditor files SPICe+, PAS-3, SH-7 and annual returns with that office on your behalf.
Which ITAT bench hears appeals from Mumbai?
Second appeals from Mumbai go to the ITAT Mumbai (also Pune, Nagpur); first appeals are heard by the faceless CIT(A) under the Pr. CCIT Mumbai / Pune / Nagpur charge.
Do you have an office in Mumbai?
Yes. Mumbai office: Workafella, AK Estate, SV Road, off Veer Savarkar Flyover, Goregaon West, Mumbai 400062. 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.