Form of appeal and limitation
184. (1) Every appeal under section 183 shall be in the prescribed form and shall be verified in the prescribed manner.
(2) Every appeal filed by an assessee under section 183 shall be accompanied by a prescribed fee.
(3) The appeal filed by an assessee under section 183 shall be presented within thirty days of the following:-
(a) the date of service of the notice of demand, if the appeal relates to any order or intimation in pursuance of which such notice of demand is issued;
(b) the date on which the period of six months for disposing of the application expired, if the appeal relates to not disposing of the application for rectification under section 167;
(c) the date of payment of the tax to the Central Government, if the appeal is filed under sub-section (2) of section 183; and
(d) the date on which the communication of the order sought to be appealed against is served, if the appeal relates to any other matter.
(4) The appeal filed by the Commissioner under section 183 shall be presented within three months from the end of the month in which the assessment order, to which the appeal relates, is passed.
(5) The Commissioner (Appeals) may admit an appeal after the expiration of the period specified in sub-section (3), if-
(a) he is satisfied that the appellant had sufficient cause for not presenting it within that time; and
(b) the delay in filing the appeal does not exceed one year.
(6) No appeal under this section shall be admitted unless, at the time of filing of the appeal,-
(a) the assessee has paid the tax due in accordance with the return furnished;
(b) the assessee has paid an amount equal to the amount of advance-tax which was payable by him, if no return has been filed by the assessee.
(7) The Commissioner (Appeals) may, on an application made by the assessee, exempt him from the operation of the provisions of clause (b) of sub-section (6) for any good and sufficient reason to be recorded in writing.
