5Appeals to
the Appellate Tribunal.
6253. (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 7[Deputy Commissioner
(Appeals)] 8[before the 1st day
of October, 1998] 9[or, as the case may
be, a Commissioner (Appeals)] under 10[***] 11[section
154], 12[***] section 250, 13[section
271, section 271A or section
272A]; or
14[(b) an
order passed by an Assessing Officer under clause (c) of section 158BC, in
respect of search initiated under section 132 or
books of account, other documents or any assets requisitioned under section 132A, after the 30th day of June, 1995, but
before the 1st day of January, 1997; or]
15[(ba) an
order passed by an Assessing Officer under sub-section (1) of section 115VZC; or]
(c) an order passed by a Commissioner 16[under section 12AA 17[or under clause (vi) of sub-section (5) of section 80G] or] under section
263 18[or under section 271] 19[or under section 272A] 20[***] or an order passed by
him under section 154 amending his order under section 263] 21[or an order passed by a
Chief Commissioner or a Director General or a Director under section 272A; 22[or]]
22[(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.]
(2) The Commissioner may,
if he objects to any order passed by a 23[Deputy Commissioner
(Appeals)] 24[before the 1st day
of October, 1998] 25[or, as the case may
be, a Commissioner (Appeals)] under 26[section
154 or] section 250, direct the 27[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 :
28[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.]
(4) The 29[Assessing] Officer or the
assessee, as the case may be, on receipt of notice that an appeal against the
order of the 30[Deputy Commissioner
(Appeals)] 31[or, as the case may
be, the 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 32 of the 33[Deputy Commissioner
(Appeals)] 34[or, as the case may
be, the 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.
35[(6) An appeal to the
Appellate Tribunal shall be in the prescribed form 36 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,
37[(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:]
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.]