Rule 193: Forms for Tribunal appeals and cross-objections
Rule 193 prescribes the forms used before the Income Tax Appellate Tribunal. An appeal under section 362(1) or (2) is made in Form No. 115, and a memorandum of cross-objections under section 362(4) is made in Form No. 116. When the assessee is the party filing, the form, the grounds and the verification must be signed by the person specified in rule 167(3).
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Rule 193 - Form of appeal and memorandum of cross-objections to Appellate Tribunal under section 362
(1) An appeal under section 362(1) or (2) to the Appellate Tribunal shall be made in Form No.115, and where the appeal is made by the assessee, the form of appeal, the grounds of appeal and the form of verification appended thereto, shall be signed by the person specified in rule 167(3).
(2) A memorandum of cross-objections under section 362(4) to the Appellate Tribunal shall be made in Form No. 116, and where the memorandum of cross-objection is made by the assessee, the form of memorandum of cross-objections, the grounds of cross-objections and the form of verification appended thereto, shall be signed by the person specified in rule 167(3).
Rule breakdown
What the rule prescribes
Appeal: an appeal to the Appellate Tribunal under section 362(1) (by an aggrieved assessee) or section 362(2) (by the Assessing Officer on the direction of the Principal Commissioner or Commissioner) is made in Form No. 115.
Cross-objections: a memorandum of cross-objections under section 362(4) is made in Form No. 116. Under section 362(4), either the Assessing Officer or the assessee may file it, on receipt of notice that the other party has appealed, within thirty days of receiving that notice.
Who signs
Where the assessee files the appeal or the cross-objections, three items must be signed by the person specified in rule 167(3): the form, the grounds, and the verification appended to the form.
Rule 167(3) identifies that person by reference to the person authorised to verify the return of income under section 265, as applicable to the assessee. Check that provision for the particular type of assessee (for example an individual, firm or company).
Application and exclusions
The rule applies only to proceedings before the Appellate Tribunal under section 362. First appeals to the Joint Commissioner (Appeals) or Commissioner (Appeals) use the form under rule 167.
The signing requirement in this rule is stated for filings made by the assessee. The rule does not itself prescribe the time limit, filing fee, number of copies or filing mode; those must be checked in section 362 and the applicable Tribunal procedure. Section 362(3), for example, provides a two-month period from the end of the month in which the order is communicated for appeals under sub-section (1) or (2).
Practical steps
A typical sequence for an assessee filing before the Tribunal:
Quick checklist
Before filing:
Example
Hypothetical illustration only — not a real case, and not a prediction of how any authority will decide.
A private company receives an adverse order from the Commissioner (Appeals). Its director who is authorised to verify the company’s return under section 265 signs Form No. 115, the grounds of appeal and the verification. In a different hypothetical, where the department has appealed and the company receives notice of that appeal, the company may consider filing a memorandum of cross-objections in Form No. 116 against a part of the same order, signed in the same way and within the period stated in section 362(4).
Key takeaways
Form No. 115
Appeal to the Appellate Tribunal under section 362(1) or (2).
Form No. 116
Memorandum of cross-objections under section 362(4).
Signatory
For assessee filings, the form, grounds and verification are signed by the rule 167(3) person.
Practical checklist
- Use the form that matches the remedy (appeal or cross-objection).
- Have every required part signed by the correct person.
- Compute limitation under section 362 separately.
Avoid
- Do not use the first-appeal form under rule 167 for a Tribunal appeal.
- Do not let an unauthorised person sign the verification.
FAQs
Which form is used to appeal to the Income Tax Appellate Tribunal?
Form No. 115, for an appeal under section 362(1) or (2).
Which form is used for cross-objections?
Form No. 116, for a memorandum of cross-objections under section 362(4).
Who must sign an appeal filed by the assessee?
The person specified in rule 167(3) must sign the form, the grounds of appeal and the verification.
Does Rule 193 set the time limit for filing?
No. Time limits are in section 362; Rule 193 prescribes only the forms and signatory.
Glossary
- Appellate Tribunal
- The Income Tax Appellate Tribunal, the second appellate forum to which appeals lie under section 362.
- Memorandum of cross-objections
- A filing under section 362(4) by the Assessing Officer or the assessee, after notice that the other party has appealed, against any part of the order; made in Form No. 116.
- Verification
- The signed declaration appended to the form confirming its contents.