24. Appeal to the Appellate Tribunal from orders of the [[Joint Commissioner][(Appeals)] [Substituted by Act 4 of 1988, Section 127, for " Appellate Assistant Commissioner" (w.e.f. 1.4.1988). ]
.- [(1) An assessee objecting to an order passed by the ] [Substituted by Act 41 of 1975, Section 95, for sub-Section (1)(w.e.f. 10.7.1978). ][[Joint Commissioner] [Substituted by Act 4 of 1988, Section 127, for " Appellate Assistant Commissioner" (w.e.f. 1.4.1988). ][(Appeals)] [Substituted by Act 4 of 1988, Section 127, for " Appellate Assistant Commissioner" (w.e.f. 1.4.1988). ][or the Commissioner (Appeals)] [ Inserted by Act 29 of 1977, Section 39 and ScheduleV (w.e.f. 10.7.1978).] [under, section 18 or section 18-A or section 23, ] [Substituted by Act 41 of 1975, Section 95, for sub-Section (1)(w.e.f. 10.7.1978). ] [section 23-A] [ Inserted by Act 21 of 1998, Section 70 (w.e.f. 1.10,1998).][or sub-section (2) of section 37, ] [Substituted by Act 41 of 1975, Section 95, for sub-Section (1)(w.e.f. 10.7.1978). ] [* * *] [ Certain words omitted by Act 29 of 1977, Section 39 and ScheduleV (w.e.f. 10.7.1978).][may appeal to the Appellate Tribunal within sixty days of the date on which the order is communicated to him.] [Substituted by Act 41 of 1975, Section 95, for sub-Section (1)(w.e.f. 10.7.1978). ](2)The Commissioner may, if he is not satisfied as to the correctness of any order passed by [a Commissioner (Appeals) under sub-section (10) of section 23-A] [ Substituted by Act 21 of 1998, Section 70, for " a Deputy Commissioner (Appeals) or a Commissioner (Appeals) under section 23" (w.e.f. 1.10.1998).] direct the [Assessing Officer] [ Substituted by Act 4 of 1988, Section 127, for " Wealth-tax Officer" (w.e.f. 1.4.1988).] to appeal to the Appellate Tribunal against such order, and such appeal may be made at any time before the expiry of sixty days of the date on which the order is communicated to the Commissioner.[(2-A) The ] [Inserted by Act 46 of 1964, Section 23 (w.e.f. 1.4.1965). ][Assessing Officer] [ Substituted by Act 4 of 1988, Section 127, for " Wealth-tax Officer " (w.e.f. 1.4.1988).][or the assessee, as the case may be, on receipt of notice that an appeal against the order of ] [Inserted by Act 46 of 1964, Section 23 (w.e.f. 1.4.1965). ] [* * *] [ Omitted by Act 21 of 1998, Section 70 (w.e.f. 1.10.1998).][the Commissioner (Appeals)] [ Inserted by Act 29 of 1977, Section 39 and Sch.V (w.e.f. 10.7.1978).] [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 ] [Inserted by Act 46 of 1964, Section 23 (w.e.f. 1.4.1965). ] [* * *] [ Omitted by Act 21 of 1998, Section 70 (w.e.f. 1.10.1998).][the Commissioner (Appeals)] [ Inserted by Act 29 of 1977, Section 39 and Sch.V (w.e.f. 10.7.1978).] [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 (1) or sub-section (2).] [Inserted by Act 46 of 1964, Section 23 (w.e.f. 1.4.1965). ](3)[ 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 (1) or sub-section (2) or sub-section (2-A), if it is satisfied that there was sufficient cause for not presenting it within that period.] [ Substituted by Act 46 of 1964, Section 23, for sub-Section (1)(w.e.f. 1.4.1971).](4)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), be accompanied by [a fee of ] [Substituted by Act 42 of 1970, Section 62, for " one hundred rupees" (w.e.f. 1.4.1971). ][one thousand rupees] [ Substituted by Act 21 of 1998, Section 70, for " two hundred rupees" (w.e.f. 1.10.1998).]:[Provided that in the case of an appeal not relatable to net wealth as computed by the Assessing Officer, the appeal shall be accompanied by a fee of five hundred rupees.] [ Inserted by Act 27 of 1999, Section 94 (w.e.f. 1.6.1999).](5)The Appellate Tribunal may, after giving both parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, and any such orders may include an order enhancing the assessment or penalty:[Provided that if the valuation of any asset is objected to, the Appellate Tribunal shall,-(a)in a case where such valuation has been made by a Valuation Officer under section 16-A, also give such Valuation Officer an opportunity of being heard;(b)in any other case, on a request being made in this behalf by the ] [Substituted by Act 45 of 1972, Section 12, for " Provided that" (w.e.f. 1.1.1973). ][Assessing Officer] [ Substituted by Act 4 of 1988, Section 127, for " Wealth-tax Officer " (w.e.f. 1.4.1988).][, give an opportunity of being heard also to any Valuation Officer nominated for the purpose by the ] [Substituted by Act 45 of 1972, Section 12, for " Provided that" (w.e.f. 1.1.1973). ][Assessing Officer] [ Substituted by Act 4 of 1988, Section 127, for " Wealth-tax Officer " (w.e.f. 1.4.1988).][:Provided further that no order enhancing an assessment or penalty shall be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement.] [Substituted by Act 45 of 1972, Section 12, for " Provided that" (w.e.f. 1.1.1973). ][(5-A) In every appeal, the Appellate Tribunal where it is possible, may hear and decide such appeal within a period of four years from the end of the financial year in which such appeal is filed under sub-section (1)] [Inserted by Act 46 of 1964, Section 23 (w.e.f. 1.4.1965). ][or sub-section (2)] [ Substituted by Act 4 of 1988, Section 127, for " Wealth-tax Officer" (w.e.f. 1.4.1988).][;(5-B) The cost of any appeal to the Appellate Tribunal shall be at the discretion of that Tribunal.] [Inserted by Act 46 of 1964, Section 23 (w.e.f. 1.4.1965). ][* * *] [ Omitted by Act 21 of 1998, Section 71 (w.e.f. 1.10.1998).](9)A copy of every order passed by the Appellate Tribunal under this section shall be forwarded to the assessee and the Commissioner.(10)Save as provided in section 27, [or section 27-A] [ Inserted by Act 46 of 1964, Section 23 (w.e.f. 1.4.1965).] any order passed by the Appellate Tribunal on appeal shall be final.(11)The provisions of [sub-sections (1), (4) and (5) of section 255] [ Inserted by Act 46 of 1964, Section 23, for " sub-sections (5), (7) and (8) of section 5-A" (w.e.f. 1.4.1965).] of the Income-tax Act shall apply to the Appellate Tribunal in the discharge of its functions under this Act as they apply to it in the discharge of its functions under the Income-tax Act.
