Income Tax Form 118: Application for Deferring Appeal Filing before HC & ITAT

Form 118 under the Income-tax Act, 2025 provides a mechanism for deferment of filing appeals where an identical question of law is already pending before the High Court or Supreme Court. Filed by the Assessing Officer under directions of the Commissioner and with the assessee’s consent, it allows the Department to postpone appeals until the issue is conclusively decided in another case. The form must be filed within 120 days from receipt of the appellate order and is submitted manually before the relevant forum. A collegium verifies the existence of identical legal issues before approving deferment. Once accepted, the appeal is deferred and may be filed later based on the final judicial outcome. The form cannot be revised after submission. This framework minimizes repetitive litigation, ensures uniform application of law, and optimizes judicial efficiency by preventing multiple proceedings on the same legal question.

Income Tax Department
Ministry of Finance, Government of India

FAQs on Income Tax Form 118: Application for Deferring Appeal Filing before HC & ITAT

In the High Court of _______ or Income-tax Appellate Tribunal _______

Form 118 – Frequently Asked Questions

Application for deferment of filing of appeal on identical question of law

Q1. What is Form 118?

Ans: Form 118 is for making an application for deferment of filing an appeal before the High Court or the Income-tax Appellate Tribunal where a question of law arising in a case is identical to a question of law already pending before the High Court or the Supreme Court in another case. It enables the Income-tax Department to defer filing of appeal at the current stage, and to file it later after the identical legal issue is finally decided.

Q2. Who should file Form 118?

Ans: Form 118 is filed by the Assessing Officer, pursuant to directions of the Principal Commissioner of Income-tax (PCIT) or Commissioner of Income-tax (CIT), where the Department decides to defer filing an appeal on an identical question of law.

Q3. Is filing of Form 118 mandatory?

Ans: Form 118 is optional. It is filed when the only when the Department chooses to defer filing of appeal on account of an identical question of law pending in another case.

Q4. What is the role of the collegium in relation to Form 118?

A collegium consisting of two or more Chief CITs/Principal CITs/CIT examines whether:

• A question of law arising in a case (the relevant case) is identical to a question of law pending in another case (the other case), and
• Such question is pending before the High Court or the Supreme Court

If satisfied, the collegium may decide not to file an appeal on an adverse appellate order at this stage and inform this decision to the PCIT/CIT.

Q5. What is the time limit for filing Form 118?

Ans: On receipt of communication from the collegium, the PCIT/CIT shall direct the Assessing Officer to file Form 118 within 120 days from the date of receipt of:

• the order of the Joint Commissioner (Appeals), or the Commissioner (Appeals), or the Appellate Tribunal, as the case may be.

This direction shall be given by PCIT/CIT only if an acceptance is received from the assessee to the effect that the question of law in the other case is identical to that arising in the relevant case.

Q6. Is the assessee’s acceptance required for filing Form 118?

Ans: Yes.

Form 118 shall be filed only if acceptance is received from the assessee confirming that:

• the question of law in the other case is identical to the question of law arising in the relevant case.

If no such acceptance is received, the PCIT/CIT shall proceed to file appeal in accordance with the normal appellate provisions.

Q7. Before which authority is Form 118 filed?

Ans:

Form 118 is filed before:

• the Income-tax Appellate Tribunal, or
• the High Court, depending on the forum before which the appeal is proposed to be deferred.

Q8. What is meant by “relevant case” and “other case” in Form 118?

Ans:

The expressions “relevant case” and “other case” have the same meaning as assigned in the Section 376 of the Income-tax Act, 2025 and

• Relevant case refers to the case in which appeal is proposed to be deferred.
• Other case refers to the case where an identical question of law is already pending before the High Court or Supreme Court.

Q9. What details are required to be furnished in Form 118?

Ans: The following details are required to be furnished in Form 118:

• Appellant’s information
• Respondent’s personal information
• Case details of the appeal
• Question(s) of law in relevant case for which the appeal is deferred
• Details of other case(s) on the basis of which the appeal is deferred

Q10. What certification is required in Form 118?

Ans:

The appellant must certify that:

• the questions of law in the relevant case are identical to those in the other case,
• such questions are pending before the High Court or Supreme Court, and
• the appeal shall be filed in accordance with the Section 376 of the Act after the decision on the question of law becomes final.

Q11. Who should sign and verify Form 118?

Ans: Form 118 shall be signed and verified by Assessing officer on behalf of the department.

Q12. What happens after the final decision on the question of law in the other case?

Ans: Once the decision on the identical question of law becomes final:

• the Department may file an appeal in the relevant case in accordance with the Act, and
• the earlier deferment under Form 118 ceases to operate.

Q13. Can Form 118 be revised after submission?

Ans: Once Form 118 is filed, it cannot be revised or edited.

Q14. Can Form 118 be filed online?

Ans: No. Form 118 shall be filed manually only.

Q15. Why is Form 118 important?

Ans:

Filing Form 118:

• Prevents multiplicity of appeals on identical legal issues.
• Reduces unnecessary burden on appellate forums.
• Ensures consistency in litigation strategy.

Guidance Note on Income Tax Form 118: Application for Deferring Appeal Filing before HC & ITAT

Application for deferment of filing of appeal on identical question of law

Purpose

Form No. 118 is prescribed for making an application for deferring the filing of an appeal before the High Court or the Income-tax Appellate Tribunal under the provisions of section 376 of the Act.

The form enables the appellant to request deferment of an appeal in a relevant case where an identical question of law is pending in another case before the High Court or the Supreme Court. The deferment mechanism allows the appeal to be filed later, after the final decision on the identical question of law is rendered in the other case.

This mechanism helps in avoiding multiplicity of litigation and ensuring uniform application of judicial decisions.

Who Should File

Form No. 118 may be furnished by an appellant seeking to defer filing of an appeal before:

• the High Court, or
• the Income-tax Appellate Tribunal,

where a question of law arising in the relevant case is identical to a question of law pending in another case before the High Court or the Supreme Court.

The application is filed before the appropriate judicial forum before which the appeal would otherwise have been filed.

Structure of Form

Form No. 118 broadly consists of the following parts:

1. Part A – Appellant’s Personal Information

2. Part B – Respondent’s Personal Information

3. Part C – Case Details

4. Part D – Question of law in the relevant case for which appeal is deferred

5. Part E – Details of other case(s) on the basis of which appeal is deferred

6. Part F – Declaration and Verification

These sections capture the necessary details relating to the parties, the relevant case, the question of law involved and the details of the other case pending before the High Court or Supreme Court.

What are the documents required to file the Form

The following documents may be required to be furnished along with Form No. 118:

1. Copy of the order against which the appeal would otherwise have been filed.

2. Details and supporting documents relating to the identical question of law involved in the relevant case.

3. Details of the other case before the High Court or the Supreme Court in which the identical question of law is pending.

4. Supporting documents relating to the pending proceedings in the other case, where applicable.

These documents assist the authority in verifying whether the conditions specified under section 376 for deferment of appeal are satisfied.

What is the process flow of filing Form

The process flow broadly involves the following steps:

1. The appellant prepares Form No. 118 by furnishing the required details relating to the relevant case, the question of law involved and the other case in which an identical question of law is pending.

2. Supporting documents relating to the relevant case and the pending case are attached.

3. The completed form is filed before the appropriate forum, namely the High Court or the Income-tax Appellate Tribunal, as applicable.

4. The authority examines whether the conditions specified under section 376 are satisfied for deferring the filing of the appeal.

5. Where the application is accepted, the filing of the appeal in the relevant case is deferred until the final decision on the identical question of law is rendered in the other case.

Outcome of Processed Form

Upon acceptance of the application made in Form No. 118:

• The filing of the appeal in the relevant case is deferred until the final decision on the identical question of law is rendered in the other case.
• The appellant may thereafter file the appeal in accordance with the provisions of section 376 based on the final judicial decision.
• This mechanism helps ensure consistency in the application of law and reduction of repetitive litigation.

Common Changes made across Forms

1. To make Forms system-friendly and enable e-filing and uploading, certain anomalies found due to grouping of Name, Designation, Address, PAN and Aadhaar number have been separated into different boxes.

2. Assessment / Financial / Previous year or years have been replaced with Tax year or years, wherever appearing in the Form/Annexure.

3. Sections, Clauses and Schedules changes as per the Income-tax Act, 2025.

4. Currency symbol “Rs.” has been replaced with “₹”.