Whenever any taxpayer wins their case in the Income Tax Appellate Tribunal or other tax appellate authorities, the income tax department has the option to file an appeal. However, before they do that, they must give effect (implement) the taxpayer's favourable order issued by ITAT and others. This process is called order giving effect (OGE) and is usually done automatically. Additionally, the income tax return (ITR) filing portal also has an online option where you can request the Assessing Officer (AO) to give OGE.