Lawgist19Appeals to Appellate Tribunal
(1) Any assessee aggrieved by an order passed by a Commissioner under section 22, or an order passed by a Commissioner (Appeals) under any provision of this Act, may appeal to the Appellate Tribunal against such order.
(2) The Commissioner may, if he objects to any order passed by the Commissioner (Appeals) under any provision of this Act, direct the Income-tax Officer to appeal to the Appellate Tribunal against the order.
(3) Every appeal under sub-section (1) or sub-section (2) shall be filed within sixty days of the date on which the order sought to be appealed against is communicated to the assessee or to the Commissioner, as the case may be.
(4) The Income-tax Officer or the assessee, as the case may be, on receipt or a notice that an appeal against the order of the Commissioner (Appeals) has been preferred under sub-section (1) or sub-section (2) by the other party may, notwithstanding that he may not have appealed against such order or any part thereof, within thirty days of the receipt of the notice, file a memorandum of cross-objections, verified in the prescribed manner, against any part of the order of the Commissioner (Appeals), and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (3).
(5) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of crossobjections after the expiry of the relevant period referred to in sub-section (3) or sub-section (4), if it is satisfied that there was sufficient cause for not presenting it within that period.
(6) An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner and shall, except in the case of an appeal referred to in sub-section (2) or a memorandum of cross-objections referred to in sub-section (4), be accompanied by a fee of 1[two hundred rupees].
(7) Subject to the provisions of this Act, in hearing and making an order on any appeal under this section, the Appellate Tribunal shall exercise the same powers and follow the same procedure as it exercises and follows in hearing and making an order on any appeal under the Income-tax Act.
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1. Subs. by Act 16 of 1981, s. 45, for "one hundred and twenty-five rupees" (w.e.f. 1-6-1981).
- 1 Short title and extent
- 2 Definitions
- 3 Application of the Act
- 4 Tax authorities
- 5 Charge of tax
- 6 Scope of chargeable receipts
- 7 Computation of chargeable receipts
- 8 Return of chargeable receipts
- 9 Self-assessment
- 10 Assessment
- 11 Best judgment assessment
- 12 Re-opening of assessment at the instance of the assessee
- 13 Receipts escaping assessment
- 14 Advance payment of hotel receipts tax
- 15 Penalty for failure to furnish returns, comply with notices, concealment of receipts, etc
- 16 Penality for false estimate of, or failure to pay, hotel-receipts tax payable in advance
- 17 Opportunity of being heard
- 18 Appeals to the Commissioner (Appeals)
- 19 Appeals to Appellate Tribunal
- 20 Rectification of mistakes
- 21 Hotel-receipts tax deductible in computing total income under Income-tax Act
- 22 Revision of order prejudicial to revenue
- 23 Revision of orders by Commissioner
- 24 Application of provisions of Income-tax Act
- 25 Income-tax papers to be available for the purposes of this Act
- 26 Wilful attempt to evade tax, etc
- 27 Failure to furnish returns of chargeable receipts
- 28 Failure to produce accounts and documents
- 29 False statement in verification, etc
- 30 Abetment of false return, etc
- 31 Punishment for second and subsequent offences
- 32 Certain offences to be non-cognizable
- 33 Institution of proceedings and composition of offences
- 34 Power to make rules
- 35 Power to exempt
- 36 Power to remove difficulties
- 37 [Repealed]
