Appealable orders

(1) Any assessee 47[or any deductor] 48[or any collector] aggrieved by any of the following orders (whether made before or after the appointed day) may appeal to the Commissioner (Appeals) against

(a)an order 49[passed by a Joint Commissioner under clause (ii) of sub-section (3) of section 115VP or an order] against the assessee where the assessee denies his liability to be assessed under this Act or an intimation under sub-section (1) or sub-section (1B) of 50[section 143 or 51[sub-section (1) of section 200A or sub-section (1) of section 206CB, where the assessee or the deductor or the collector] objects] to the making of adjustments, or any order of assessment under sub-section (3) of section 143 52[[except an order passed in pursuance of directions of the Dispute Resolution Panel 53[***] 54[or an order referred to in sub-section (12) of section 144BA]]] or section 144, to the income assessed, or to the amount of tax determined, or to the amount of loss computed, or to the status under which he is assessed;

55[(aa)an order of assessment under sub-section (3) of section 115WE or section 115WF, where the assessee, being an employer objects to the value of fringe benefits assessed;

(ab)an order of assessment or reassessment under section 115WG;]

(b)an order of assessment, reassessment or recomputation under section 147 56[[except an order passed in pursuance of directions of the Dispute Resolution Panel 57[***] 58[or an order referred to in sub-section (12) of section 144BA]]] or section 150;

59[(ba)an order of assessment or reassessment under section 153A 60[[except an order passed in pursuance of directions of the Dispute Resolution Panel]] 61[***] 62[or an order referred to in sub-section (12) of section 144BA];]

63[(bb)an order of assessment or reassessment under sub-section (3) of section 92CD;]

(c)an order made under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections 64[***] 65[except an order referred to in sub-section (12) of section 144BA];

(d)an order made under section 163 treating the assessee as the agent of a non-resident;

(e)an order made under sub-section (2) or sub-section (3) of section 170;

(f)an order made under section 171;

(g)an order made under clause (b) of sub-section (1) or under sub-section (2) or sub-section (3) or sub-section (5) of section 185 in respect of an assessment for the assessment year commencing on or before the 1st day of April, 1992;

(h)an order cancelling the registration of a firm under sub-section (1) or under sub-section (2) of section 186 in respect of any assessment for the assessment year commencing on or before the 1st day of April, 1992 or any earlier assessment year;

66[(ha)an order made under section 201;]

67[(hb)an order made under sub-section (6A) of section 206C;]

(i)an order made under section 237;

(j)an order imposing a penalty under

(A)section 221; or

(B)section 271, section 271A, 67[section 271AAA,] 68[section 271AAB,] section 271F, 69[section 271FB,] section 272AA or section 272BB;

(C)section 272, section 272B or section 273, as they stood immediately before the 1st day of April, 1989, in respect of an assessment for the assessment year commencing on the 1st day of April, 1988, or any earlier assessment years;

70[(ja)an order of imposing or enhancing penalty under sub-section (1A) of section 275;]

(k)an order of assessment made 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 on or after the 1st day of January, 1997;

(l)an order imposing a penalty under sub-section (2) of section 158BFA;

(m)an order imposing a penalty under section 271B or section 271BB;

(n)an order made by a Deputy Commissioner imposing a penalty under section 271C 71[, section 271CA], section 271D or section 271E;

(o)an order made by a Deputy Commissioner or a Deputy Director imposing a penalty under section 272A;

(p)an order made by a Deputy Commissioner imposing a penalty under section 272AA;

(q)an order imposing a penalty under Chapter XXI;

(r)an order made by an Assessing Officer other than a Deputy Commissioner under the provisions of this Act in the case of such person or class of persons, as the Board may, having regard to the nature of the cases, the complexities involved and other relevant considerations, direct.

Explanation.For the purposes of this sub-section, where on or after 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.

72[(1A) Every appeal filed by an assessee in default against an order under section 201 on or after the 1st day of October, 1998 but before the 1st day of June, 2000 shall be deemed to have been filed under this section.]

73[(1B) Every appeal filed by an assessee in default against an order under sub-section (6A) of section 206C on or after the 1st day of April, 2007 but before the 1st day of June, 2007 shall be deemed to have been filed under this section.]

(2) Notwithstanding anything contained in sub-section (1) of section 246, 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 appeals and which is so pending shall stand transferred on that date 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 :

Provided that the appellant may demand that before proceeding further with the appeal or matter, the previous proceeding or any part thereof be reopened or that he be re-heard.

Explanation.-For the purposes of this section, "appointed day" means the day appointed by the Central Government by notification74 in the Official Gazette.]

Time limit for presenting appeal Appeals should be presented within 30 days of the following date :

(a)where the appeal relates to any tax deducted under section 195(1), the date of payment of the tax

(b)where the appeal relates to any assessment or penalty, the date of service of notice of demand relating to the assessment or penalty

(c)in any other case, the date on which intimation of the order sought to be appealed against is served1

The Commissioner (Appeals) may admit belated application on sufficient cause being shown.

Form of appeal Form No. 35

Signing of Form The form of appeal, the grounds of appeal and the form of verification are to be signed and verified by the person authorised to sign the return of income under section 140 as applicable to the assessee.

Documents to be submitted Form No. 35 (including statement of facts and grounds of appeal) - in duplicate.

One copy of order appealed against

Notice of demand in original

Court fee stamp Court fee stamp of 50 paise is to be affixed on the first copy of Form No. 35.

Fee In case of appeals to Commissioner (Appeals) (irrespective of date of initiation of assessment proceedings) the following fee is payable :

Where assessed income is Rs. 1,00,000 or less - Rs. 250.

Where assessed income is more than Rs. 1,00,000 but not more than Rs. 2,00,000 - Rs. 500.

Where assessed income is more than Rs. 2,00,000 - Rs. 1,000.

Where subject-matter of appeal is not covered under any of the above - Rs. 250.

Disposal of appeal Within a period of one year from end of financial year in which appeal is filed (where it is possible). The order should be issued within 15 days of last hearing (Instruction N