23. Appeal to the [[Joint Commissioner][(Appeals)] [Substituted by Act 4 of 1988, Section 127, for " Appellate Assistant Commissioner" (w.e.f. 1.4.1988). ] from orders of [Assessing Officer] [ Substituted by Act 4 of 1988, Section 127, for " Wealth-tax Officer" (w.e.f. 1.4.1988).]
.¬-(1) [Subject to the provisions of sub-section (1-A), any person] [ Substituted by Act 29 of 1977, 39 and ScheduleV, for " Any person" (w.e.f. 10.7.1978).]¬-(a)objecting to the amount of [net wealth] [ Substituted by Act 46 of 1964, Section 22, for " his net wealth" (w.e.f. 1.4.1965).] determined under this Act; or(b)objecting to the amount of wealth-tax determined as payable by him under this Act; or(c)denying his liability to be assessed under this Act; or(d)[ objecting to any penalty imposed by the Assessing Officer under section 18 ] [Substituted by Act 4 of 1988, Section 146, for Clause (d) (w.e.f. 1.4.1989). ][* * *] [ Certain words omitted by Act 3 of 1989, Section 71 (w.e.f. 1.4.1989).];(e)objecting to any order of the [Assessing Officer] [ Substituted by Act 4 of 1988, Section 127, for " Wealth-tax Officer" (w.e.f. 1.4.1988).] under sub-section(2) of section 20; or(f)objecting to any penalty imposed by the [Assessing Officer] [ Substituted by Act 4 of 1988, Section 127, for " Wealth-tax Officer" (w.e.f. 1.4.1988).] under the provisions of [section 221] [ Substituted by Act 46 of 1964, Section 22, for " sub-section (1) of section 46" (w.e.f. 1.4.1965).] of the Income-tax Act as applied under section 32 for the purposes of wealth-tax; [or] [ Inserted by Act 46 of 1964, Section 22 (w.e.f. 1.4.1965).](g)[ objecting to any order made by the Assessing Officer under section 22 treating him as the agent of a person residing outside India; or [Inserted by Act 46 of 1964, Section 22 (w.e.f. 1.4.1965). ](h)objecting to any order of the ] [Assessing Officer] [ Substituted by Act 4 of 1988, Section 127, for " Wealth-tax Officer" (w.e.f. 1.4.1988).][under section 35 having the effect of enhancing the assessment or reducing a refund or refusing to allow the claim made by the assessee under the said section; or] [Inserted by Act 46 of 1964, Section 22 (w.e.f. 1.4.1965). ](ha)[ objecting to any order of the Valuation Officer under section 35 having the effect of enhancing the valuation of any asset or refusing to allow the claim made by the assessee under the said section; or] [ Inserted by Act 45 of 1972, Section 11 (w.e.f. 51.1.1973).][* * *] [ Clause (ii) omitted by Act 4 of 1988, Section 146 (w.e.f. 1.4.1989).]may appeal to the [[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). ][before the 1st day of June, 2000,] [ Inserted by Act 10 of 2000, Section 72 (w.e.f. 1.6.2000)] against the assessment or order, as the case may be, in the prescribed form and verified in the prescribed manner.[(1-A) Notwithstanding anything contained in sub-section (1), any person,(a)objecting to the amount of net wealth determined under this Act or objecting to the amount of wealth-tax determined as payable by him under this Act or denying his liability to be assessed under this Act, where the net wealth determined on assessment made under section 16 exceeds fifteen lakh rupees; or](b)[ objecting to any penalty imposed under sub-section (1) of section 18 with the previous approval of the ] [Substituted by Act 3 of 1989, Section 71, for Clause (b)(w.e.f. 1.4.1989). ][Joint Commissioner] [ Substituted by Act 21 of 1998, Section 66, for " Deputy Commissioner" and " Deputy Director" (w.e.f. 1.10.1998).][as specified in sub-section (3) of that section] [Substituted by Act 3 of 1989, Section 71, for Clause (b)(w.e.f. 1.4.1989). ]; or(c)[ objecting to any assessment or order referred to in clauses (a) to (h) (both inclusive) of sub-section (1), where such assessment or order has been made by the ] [Substituted by Act 4 of 1988, Section 146, for Clauses (c) and (d) (w.e.f. 1.4.1988). ][Joint Commissioner] [ Substituted by Act 21 of 1998, Section 66, for " Deputy Commissioner" and " Deputy Director" (w.e.f. 1.10.1998).][in exercise of the powers or functions conferred on or assigned to him under section 8 or section 11; or [Substituted by Act 4 of 1988, Section 146, for Clauses (c) and (d) (w.e.f. 1.4.1988). ](d)objecting to any penalty imposed by the] [Joint Director] [Substituted by Act 21 of 1998, Section 66, for " Deputy Commissioner" and " Deputy Director" (w.e.f. 1.10.1998). ][or the ] [Substituted by Act 4 of 1988, Section 146, for Clauses (c) and (d) (w.e.f. 1.4.1988). ] [Joint Commissioner] [ Substituted by Act 21 of 1998, Section 66, for " Deputy Commissioner" and " Deputy Director" (w.e.f. 1.10.1998).][under section 18-A; or [Substituted by Act 4 of 1988, Section 146, for Clauses (c) and (d) (w.e.f. 1.4.1988). ](e)objecting to an order made by ] [an Assessing Officer] [ Substituted by Act 4 of 1988, Section 127, for " Wealth-tax Officer" (w.e.f. 1.4.1988).][in the case of such persons or classes of persons as the Board may, having regard to the nature of the cases, the complexities involved and other relevant considerations, direct, may appeal to the Commissioner (Appeals) ] [Substituted by Act 4 of 1988, Section 146, for Clauses (c) and (d) (w.e.f. 1.4.1988). ] [before the 1st day of June, 2000,] [ Inserted by Act 10 of 2000, Section 72 (w.e.f. 1.6.2000)][against the assessment or order, as the case may be, in the prescribed form and verified in the prescribed manner.] [Substituted by Act 4 of 1988, Section 146, for Clauses (c) and (d) (w.e.f. 1.4.1988). ][(1-AA) Notwithstanding anything contained in sub-section (1), every appeal filed, on or after the 1st day of October, 1998, but before the 1st day of June, 2000, before the Deputy Commissioner (Appeals) and any matter arising out of or connected with such appeal and which is so pending shall stand transferred to the Commissioner (Appeals) and the Commissioner (Appeals) may proceed with such appeal or matter from the stage at which it was on that day.] [ Inserted by Act 10 of 2000, Section 72 (w.e.f. 1.6.2000)][(1-B) Notwithstanding anything contained in sub-section (1), the Board or the Director-General or Chief Commissioner or Commissioner, if so authorised by the Board, may, by order in writing, transfer any appeal which is pending before a ] [Substituted by Act 4 of 1988, Section 146 (w.e.f. 1.4.1988). ][Joint Commissioner] [ Substituted by Act 21 of 1998, Section 66 (w.e.f. 1.10.1998).] [(Appeals) and any matter arising out of or connected with such appeal and which is so pending, to the Commissioner (Appeals) if the Board or, as the case may be, the Director-General, Chief Commissioner or Commissioner (at the request of the appellant or otherwise) is satisfied that it is necessary or expedient so to do having regard to the nature of the case, the complexities involved and other relevant considerations and the Commissioner (Appeals) may proceed with such appeal or matter from the stage at which it was before it was so transferred:Provided that the appellant may demand that before proceeding further with the appeal or matter, the previous proceedings or any part thereof be re-opened or that he be heard;] [Substituted by Act 4 of 1988, Section 146 (w.e.f. 1.4.1988). ](2)An appeal shall be presented within thirty days of the receipt of the notice of demand relating to the assessment or penalty objected to, or the date on which any order objected to, is communicated to him, but the [[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). ][Inserted by Act 29 of 1977, Section 39 and ScheduleV (w.e.f. 10.7.1978). ] [or, as the case may be, the Commissioner (Appeals)] [ Inserted by Act 29 of 1977, Section 39 and ScheduleV (w.e.f. 10.7.1978).] may admit an appeal after the expiration of the period aforesaid if he is satisfied that the appellant had sufficient cause for not presenting the appeal within that period.[(2-A) Where a return has been filed by an assessee, no appeal under this section shall be admitted unless at the time of filing of the appeal he has paid the tax due on the net wealth returned by him;] [Inserted by Act 41 of 1975, Section 94 (w.e.f. 1.10.1975). ][* * *] [ Proviso omitted by Act 4 of 1988, Section 146 (w.e.f. 1.4.1988).](3)The [[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, as the case may be, the Commissioner (Appeals)] [ Inserted by Act 29 of 1977, Section 39 and ScheduleV (w.e.f. 10.7.1978).] shall fix a day and place for the hearing of the appeal and may, from time to time, adjourn the hearing.[(3-A) If the valuation of any asset is objected to in an appeal under clause (a) of sub-section (1) ] [Inserted by Act 45 of 1972, Section 11 (w.e.f. 1.1.1973). ][or of sub-section (1-A)] [Inserted by Act 29 of 1977, Section 39 and ScheduleV (w.e.f. 10.7.1978).][, the ] [Inserted by Act 45 of 1972, Section 11 (w.e.f. 1.1.1973). ][[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, as the case may be, the Commissioner (Appeals)] [ Inserted by Act 29 of 1977, Section 39 and ScheduleV (w.e.f. 10.7.1978).] [shall-(a)in a case where such valuation has been made by a Valuation Officer under section 16-A, give such Valuation Officer an opportunity of being heard;(b)in any other case, on a request being made in this behalf by the ] [Assessing Officer] [ Substituted by Act 4 of 1988, Section 127, for " Appellate Assistant Commissioner" (w.e.f. 1.4.1988).][give an opportunity of being heard to any Valuation Officer nominated for the purpose by the ] [Inserted by Act 45 of 1972, Section 11 (w.e.f. 1.1.1973). ][Assessing Officer] [ Substituted by Act 4 of 1988, Section 127, for " Appellate Assistant Commissioner" (w.e.f. 1.4.1988).].(4)The [[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). ][Inserted by Act 45 of 1972, Section 11 (w.e.f. 1.1.1973). ] [or, as the case may be, the Commissioner (Appeals)] [ Inserted by Act 29 of 1977, Section 39 and ScheduleV (w.e.f. 10.7.1978).] may,-(a)at the hearing of an appeal, allow an appellant to go into any ground of appeal not specified in the grounds of appeal;(b)before disposing of an appeal, make such further inquiry as he thinks fit or cause further inquiry to be made by the Assessing Officer or, as the case may be, the Valuation Officer.(5)In disposing of an appeal the, [[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, as the case may be, the Commissioner (Appeals)] [ Inserted by Act 29 of 1977, Section 39 and ScheduleV (w.e.f. 10.7.1978).] may pass such order as he thinks fit which may include an order enhancing the assessment or penalty:Provided that no order enhancing the assessment or penalty shall be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement.[(5-A) In disposing of an appeal, the ] [Inserted by Act 46 of 1964, Section 22 (w.e.f. 1.4.1965). ][[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, as the case may be, the Commissioner (Appeals)] [ Inserted by Act 29 of 1977, Section 39 and ScheduleV (w.e.f. 10.7.1978).] [may consider and decide any matter arising out of the proceedings in which the order appealed against was passed, notwithstanding that such matter was not raised before the ] [Inserted by Act 46 of 1964, Section 22 (w.e.f. 1.4.1965). ] [[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, as the case may be, the Commissioner (Appeals)] [ Inserted by Act 29 of 1977, Section 39 and ScheduleV (w.e.f. 10.7.1978).] [by the appellant.(5-B) The order of the ] [Inserted by Act 46 of 1964, Section 22 (w.e.f. 1.4.1965). ] [[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, as the case may be, the Commissioner (Appeals)] [ Inserted by Act 29 of 1977, Section 39 and ScheduleV (w.e.f. 10.7.1978).] [disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.] [Inserted by Act 46 of 1964, Section 22 (w.e.f. 1.4.1965). ](6)A copy of every order passed by the [[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, as the case may be, the Commissioner (Appeals)] [ Inserted by Act 29 of 1977, Section 39 and ScheduleV (w.e.f. 10.7.1978).] under this section shall be forwarded to the appellant and the [Chief Commissioner or Commissioner] [ Substituted by Act 4 of 1988, Section 127, for " Wealth-tax Officer" (w.e.f. 1.4.1988).].[23-A. Appealable orders before Commissioner (Appeals).-(1) Any person-(a)objecting to the amount of net wealth determined under this Act; or(b)objecting to the amount of wealth-tax determined as payable by him under this Act; or(c)denying his liability to be assessed under this Act; or(d)objecting to any penalty imposed by the Assessing Officer under section 18 or section 18-A; or(e)objecting to any order of the Assessing Officer under sub-section (2) of section 20; or .(f)objecting to any penalty imposed by the Assessing Officer under the provisions of section 221 of the Income-tax Act as applied under section 32 for the purposes of wealth-tax; or(g)objecting to any order made by the Assessing Officer under section 22 treating him as the agent of a person residing outside India; or(h)objecting to any order of the Assessing Officer under section 35 having the effect of enhancing the assessment or reducing a refund or refusing to allow the claim made by the assessee under the said section; or(i)objecting to any order of the Valuation Officer under section 35 having the effect of enhancing the valuation of any asset or refusing to allow the claim made by the assessee under the said section; or(j)objecting to any penalty imposed by the Deputy Director or Deputy Commissioner under section 18-A, may appeal to the Commissioner (Appeals) against the assessment or order, as the case may be, in the prescribed form and verified in the prescribed manner and on payment of a fee of two hundred and fifty rupees.Explanation .-For the purposes of this sub-section, where on or before the 1st day of October, 1998, the post of Deputy Commissioner has been redesignated as Joint Commissioner and the post of Deputy Director has been redesignated as Joint Director, the references in this sub-section for "Deputy Commissioner" and "Deputy Director" shall be substituted by "Joint Commissioner" and "Joint Director" respectively.(2)Notwithstanding anything contained in sub-section (1) of section 23, every appeal under this Act which is pending immediately before the appointed day, before the Deputy Commissioner (Appeals) and any matter arising out of or connected with such appeal and which is so pending shall stand transferred on that day to the Commissioner (Appeals) and the Commissioner (Appeals) may proceed with such appeals or matter from the stage on which it was on that day:Provided that the appellant may demand that before proceeding further with the appeal or matter, the previous proceedings or any part thereof be re-opened or that he be re-heard.Explanation .-For the purposes of this sub-section, "appointed day" means the day appointed under section 246-A of the Income-tax Act.(3)An appeal shall be presented within thirty days of the receipt of the notice of demand relating to the assessment or penalty objected to or the day on which any order objected to is communicated to him, but the Commissioner (Appeals) may admit an appeal after the expiration of the period aforesaid, if he is satisfied that the appeallant had sufficient cause for not presenting the appeal within that period.(4)Where a return has been filed by an assessee, no appeal under this section shall be admitted unless at the time of filing of the appeal, he has paid the tax due on the net wealth returned by him.(5)The Commissioner (Appeals) shall fix a day and place for the hearing of the appeal and may, from time to time, adjourn the hearing.(6)If the valuation of any asset is objected to in an appeal under clause (a) or clause (i) of sub-section (1), the Commissioner (Appeals) shall,-(a)in case where such valuation has been made by a Valuation Officer under section 16-A give such Valuation Officer an opportunity of being heard;(b)in any other case on request being made in this behalf by the Assessing Officer, give an opportunity of being heard to any Valuation Officer nominated for the purpose by the Assessing Officer.(7)The Commissioner (Appeals) may,-(a)at the hearing of an appeal, allow an appellant to go into any ground of appeal not specified in the grounds of appeal;(b)before disposing of any appeal, make such further enquiry as he thinks fit or cause further enquiry to be made by the Assessing Officer or, as the case may be, by the Valuation Officer.(8)In disposing of an appeal, the Commissioner (Appeals) may pass such order as he thinks fit which may include an order enhancing the assessment or penalty:Provided that no order enhancing the assessment or penalty shall be made unless the person affected thereby has been give a reasonable opportunity of showing cause against such enhancement.][(8-A) In every appeal, the Commissioner (Appeals), where it is possible, may hear and decide such appeal within a period of one year from the end of the financial year in which such appeal is filed under sub-section (1).] [ Inserted by Act 27 of 1999, Section 93 (w.e.f. 1.6.1999).](9)[ In disposing of an appeal, the Commissioner (Appeals) may consider and decide any matter arising out of the proceedings in which the order appealed against was passed, notwithstanding that such matter was not placed before the Commissioner (Appeals) by the appellant.] [Inserted by Act 21 of 1998, Section 69 (w.e.f. 1.10.1998). ][(9-A) In disposing of an appeal against the order of assessment in respect of which the proceeding before the Settlement Commission abates under section 22-HA, he may, after taking into consideration all the material and other information produced by the assessee before, or the results of the inquiry held or evidence recorded by, the Settlement Commission, in the course of the proceedings before it and such other material as may be brought on his record, confirm, reduce, enhace or annul the assessment.] [ Inserted by Act 18 of 2008, Section 64 (w.e.f. 1.4.2008).](10)[ The order of the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determining the decision thereon and reasons for the decision.(11)A copy of every order passed by the Commissioner (Appeals) under this section shall be forwarded to the appellant and the Chief Commissioner or Commissioner.] [Inserted by Act 21 of 1998, Section 69 (w.e.f. 1.10.1998). ]
