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24. Appeal to the Appellate Tribunal from orders of the 3[Deputy Commissioner (Appeals)].

4 [(1) An assessee objecting to an order passed by the 3[Deputy Commissioner (Appeals)], 5 [or the Commissioner (Appeals)] under section 18 or section 18A or section 23 6 [, section 23A] or sub-section(2) of section 37 7*** may appeal to the Appellate Tribunal within sixty days of the date on which the order is communicated to him.]

(2) The Commissioner may, if he is not satisfied as to the correctness of any order passed by 8[a Commissioner (Appeals) under sub-section (10) of section 23A], direct the 9[Assessing Officer] to appeal to the Appellate Tribunal against such order, and such appeal may be made at any time before the expiry of sixty days of the date on which the order is communicated to the Commissioner.

1. Ins. by Act 27 of 1999, s. 93 (w.e.f. 1-6-1999).

2. Ins. by Act 18 of 2008, s. 64 (w.e.f. 1-4-2008).

3. Subs. by Act 4 of 1988, s. 127, for "Appellate Assistant Commissioner" (w.e.f. 1-4-1988).

4. Subs. by Act 41 of 1975, s. 95, for sub-section (1) (w.e.f. 1-4-1976). Earlier it was substituted by Act 46 of 1964, s. 23 (w.e.f. 1-4-1965).

5. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).

6. Ins. by Act 21 of 1998, s. 70 (w.e.f. 1-10-998).

7. The words, figures and letter ", or to an order passed by the Inspecting Assistant Commissioner under section 18A" omitted by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).

8. Subs. by Act 21 of 1998, s. 70, for "a Deputy Commissioner (Appeals) or a Commissioner (Appeals) under section 23" (w.e.f. 1-10-1998). Earlier it was amended by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978) and later by Act 4 of 1988, s. 127 (w.e.f. 1-4-1988).

9. Subs. by Act 4 of 1988, s. 127, for "Wealth-tax Officer" (w.e.f. 1-4-1988).

1[(2A) The 2[Assessing Officer] or the assessee, as the case may be, on receipt of notice that an appeal against the order of 3[*** 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 ofcross-objections verified in the prescribed manner, against any part of the order of 3[*** 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 (1) or sub-section (2).]

4[(3) 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 (1) or sub-section (2) or sub- section (2A), if it is satisfied that there was sufficient cause for not presenting it within that period.]

(4) 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), be accompanied by a fee of 5[one thousand rupees]:

6[Provided that in the case of an appeal not relatable to net wealth as computed by the Assessing Officer, the appeal shall be accompanied by a fee of five hundred rupees.]

(5) The Appellate Tribunal may, after giving both parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, and any such orders may include an order enhancing the assessment or penalty:

7[Provided that if the valuation of any asset is objected to, the Appellate Tribunal shall,

(a) in a case where such valuation has been made by a Valuation Officer under section 16A, also give such Valuation Officer an opportunity of being heard;

(b) in any other case, on a request being made in this behalf by the 2[Assessing Officer], give an opportunity of being heard also to any Valuation Officer nominated for the purpose by the

2[Assessing Officer]:

Provided further that] no order enhancing an assessment or penalty shall be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement.

6[(5A) In every appeal, the Appellate Tribunal, where it is possible, may hear and decide such appeal within a period of four years from the end of the financial year in which such appeal is filed undersub-section (1) 8[or sub-section (2)].

(5B) The cost of any appeal to the Appellate Tribunal shall be at the discretion of that Tribunal.]

(9) A copy of every order passed by the Appellate Tribunal under this section shall be forwarded to the assessee and the Commissioner.

1. Ins. by Act 46 of 1964, 23 (w.e.f. 1-4-1965).

2. Subs. by Act 4 of 1988, s. 127, for "Wealth-tax Officer" (w.e.f. 1-4-1988).

3. The words and brackets "the Deputy Commissioner (Appeals) or" omitted by Act 21 of 1998, s. 70 (w.e.f. 1-10-1998). Earlier it was amended by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978) and by Act 4 of 1988, s. 127 (w.e.f. 1-4- 1988).

4. Subs. by Act 46 of 1964, s. 23, for sub-section (3) (w.e.f. 1-4-1965).

5. Subs. by Act 21 of 1998, s. 70, for "two hundred rupees" (w.e.f. 1-10-1998).

6. Ins. by Act 27 of 1999, s. 94 (w.e.f. 1-6-1999).

7. Subs. by Act 45 of 1972, s. 12, for "Provided that" (w.e.f. 1-1-1973).

8. Ins. by Act 10 of 2000, s. 73 (w.e.f. 1-6-2000).

9. Sub-sections (6), (7), (8), (8A) and (8B) omitted by Act 45 of 1972, s. 12 (w.e.f. 1-1-1973). Earlier these sub-sections were substituted by Act 46 of 1964, s. 23 (w.e.f. 1-4-1965).

(10) Save as provided in section 27 1[or section 27A], any order passed by the Appellate Tribunal on appeal shall be final.

(11) The provisions of 2[sub-sections (1), (4) and (5) of section 255] of the Income-tax Act shall apply to the Appellate Tribunal in the discharge of its functions under this Act as they apply to it in the discharge of its functions under the Income-tax Act.



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