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(1) Any assessee aggrieved by an order passed by a
Commissioner under section 19, or an order passed by 2[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 1[Commissioner (Appeals)]
under any provision of this Act, direct the 3[Assessing 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) The4[Assessing Officer] or the assessee, as the case may be, on receipt of notice that an appeal
against the order of the 5[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 5[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
cross-objections 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 6[one
thousand rupees in the case of an appeal filed on or after the 1st day of October, 1998].
(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 29 of 1977, s. 39 and the Fifth Schedule, for " Appellate Assistant Commissioner" (w.e.f. 1-4-1977).
2. Subs. by Act 29 of 1977, s. 39 and the Fifth Schedule, for "an Appellate Assistant Commissioner" (w.e.f. 1-4-1977).
3. Subs. by Act 49 of 1991, s. 104, for "Income-tax Officer" (w.e.f. 1-10-1991).
4. Subs. by Act 49 of 1991, s. 104, for "Income-tax Officer" (w.e.f. 1-10-1991).
5. Subs. by Act 29 of 1977, s. 39 and the Fifth Schedule, for "Appellate Assistant Commissioner" (w.e.f. 1-4-1977).
6. Subs. by Act 21 of 1998, s. 79, for "two hundred rupees" (w.e.f. 1-10-1998).