(1)Any assessee aggrieved by an order passed by a Commission under section 19, or an order passed by an Appellate Assistant Commissioner 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 Appellate Assistant Commissioner under any provision of this Act, direct the [Assessing Officer] [ Substituted by Act 49 or 1991, Section 104, (w.e.f. 1-10-1991).] to appeal to the Appellate Tribunal against the order.(3)Every appeal under subsection (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 [Assessing Officer] [ Substituted by Act 49 or 1991, Section 104, (w.e.f. 1-10-1991).] or the assessee, as the case may be, on receipt of notice that an appeal against the order of the Appellate Assistant Commissioner 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 Appellate Assistant Commissioner, 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 one hundred and twenty five [two hundred rupees] [ Substituted by Act 16 of 1981, Section 44 (w.e.f. 1-6-1978). ](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.
