(1)Any assessee aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order-(a)an order passed by a [Deputy Commissioner (Appeals)] [ Substituted by Act 4 of 1988, Section 2, for " Appellate Assistant Commissioner" (w.e.f. 1.4.1988).] [before the 1st day of October, 1998] [ Inserted by Act 21 of 1998, Section 52 (w.e.f. 1.10.1998).], [or, as the case may be, a Commissioner (Appeals)] [ Inserted by Act 29 of 1977, Section 39 and Schedule V (w.e.f. 10.7.1978).] under [* * *] [ Omitted by Act 3 of 1989, Section 46 (w.e.f. 1.4.1989).] [section 154] [ Inserted by Act 31 of 1964, Section 12 (w.e.f. 6.10.1964).], [* * *] [ Omitted by Act 3 of 1989, Section 46 (w.e.f. 1.4.1989).] section 250, [section 271, section 271-A [section 271-J] [ Substituted by Act 41 of 1975, Section 60, for " or section 271" (w.e.f. 1.4.1976).] or section 272-A]; or(b)[ an order passed by an Assessing Officer under clause (c) of section 158-BC, in respect of search initiated under section 132 or books of account, other documents or any assets requisitioned under section 132-A, after the 30th day of June, 1995, but before the 1st day of January, 1997; or] [ Substituted by Act 14 of 1997, for Clause (b) (w.r.e.f. 1.1.1997).](ba)[ an order passed by an Assessing Officer under sub-section (1) of section 115-VZC; or] [ Inserted by Act 23 of 2004, Section 54 (w.e.f. 1.10.2004).](c)[an order passed by a Commissioner ] [Substituted by Act 27 of 1999, Section 85, for " an order passed by a Commissioner under Section 263" (w.e.f. 1.6.1999).][under section 12-AA or under clause (vi) of sub-section (5) of section 80-G ] [ Substituted by Act 22 of 2007, Section 75, for " under section 12-AA" (w.e.f. 1.6.2007).][or under section 263] [Substituted by Act 27 of 1999, Section 85, for " an order passed by a Commissioner under Section 263" (w.e.f. 1.6.1999).] [or under section 271] [ Inserted by Act 20 of 2002, Section 98 (w.e.f. 1.6.2002).] [or under section 272-A] [ Inserted by Act 41 of 1975, Section 60 (w.e.f. 1.4.1976).] [* * *] [ Omitted by Act 26 of 1988, Section 54 (w.r.e.f. 1.4.1988).] or an order passed by him under section 154 amending his order under section 263 [or an order passed by a Chief Commissioner or a Director General] [ Inserted by Act 3 of 1989, Section 46 (w.e.f. 1.4.1989).] or a [Director under section 272-A; or] [ Substituted by Act 33 of 2009, Section 73, for " Director under section 272-A" (w.e.f. 1.10.2009).](d)[ an order passed by an Assessing Officer under sub-section (3), of section 143 or section 147 in pursuance of the directions of the Dispute Resolution Panel or an order passed under section 154 in respect of such order.] [ Inserted by Act 33 of 2009, Section 73 (w.e.f. 1.10.2009).](e)an order passed by an Assessing Officer under sub-section (3) of section 143 or section 147 or section 153A or section 153C with the approval of the Principal Commissioner or Commissioner as referred to in sub-section (12) of section 144BA or an order passed under section 154 or section 155 in respect of such order;(f)an order passed by the prescribed authority under sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section 10.(2)The Commissioner may, if he objects to any order passed by a [Deputy Commissioner (Appeals)] [ Substituted by Act 4 of 1988, Section 2, for " Appellate Assistant Commissioner" (w.e.f. 1.4.1988).] [before the 1st day of October, 1998] [ Inserted by Act 21 of 1998, Section 52 (w.e.f. 1.10.1998).] [or, as the case may be, a Commissioner (Appeals)] [ Inserted by Act 29 of 1977, Section 39 and Schedule V (w.e.f. 10.7.1978).] under [section 154 or section 250,] [ Inserted by Act 31 of 1964, Section 12 (w.e.f. 6.10.1964).] direct the [Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).] 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:[Provided that in respect of any appeal under clause (b) of sub-section (1), this sub-section shall have effect as if for the words "sixty days", the words "thirty days" had been substituted.] [ Inserted by Act 22 of 1995, Section 45 (w.e.f. 1.7.1995).](4)The [Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for " Income-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 the [Deputy Commissioner (Appeals] [ Substituted by Act 4 of 1988, Section 2, for " Appellate Assistant Commissioner" (w.e.f. 1.4.1988).]) [or, as the case may be, the Commissioner (Appeals)] [ Inserted by Act 29 of 1977, Section 39 and Schedule 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 the [Deputy Commissioner (Appeals)] [ Substituted by Act 4 of 1988, Section 2, for " Appellate Assistant Commissioner" (w.e.f. 1.4.1988).] [or, as the case may be, the Commissioner (Appeals)] [ Inserted by Act 29 of 1977, Section 39 and Schedule 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 (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, in the case of an appeal made, on or after the 1st day of October, 1998, irrespective of the date of initiation of the assessment proceedings relating thereto, be accompanied by a fee of,-(a)where the total income of the assessee as computed by the Assessing Officer in the case to which the appeal relates, is one hundred thousand rupees or less, five hundred rupees,(b)where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than one hundred thousand rupees, but not more than two hundred thousand rupees, one thousand five hundred rupees,(c)where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than two hundred thousand rupees, one per cent. of the assessed income, subject to a maximum of ten thousand rupees,](d)[ where the subject matter of an appeal relates to any matter, other than those specified in clauses (a), (b) and (c), five hundred rupees:] [ Inserted by Act 27 of 1999, Section 85 (w.e.f. 1.6.1999).][Provided that no such fee shall be payable in the case of an appeal referred to in sub-section (2) or a memorandum of cross-objections referred to in sub-section (4).(7)An application for stay of demand shall be accompanied by a fee of five hundred rupees.] [Substituted by Act 21 of 1998, Section 52, for sub-Section (6) (w.e.f. 1.10.1998).][(8) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of appeal to the Appellate Tribunal under sub-section (2), so as to impart greater efficiency, transparency and accountability by—(a)optimising utilisation of the resources through economies of scale and functional specialisation;(b)introducing a team-based mechanism for appeal to the Appellate Tribunal, with dynamic jurisdiction.(9)The Central Government may, for the purpose of giving effect to the scheme made under sub-section (8), by notification in the Official Gazette, direct that any of the provisions of this Act shall not apply or shall apply with such exceptions, modifications and adaptations as may be specified in the notification:Provided that no direction shall be issued after the 31st day of March, 83[2024].(10)Every notification issued under sub-section (8) and sub-section (9) shall, as soon as may be after the notification is issued, be laid before each House of Parliament.]
