Appeals to the Appellate Tribunal
188. (1) An aggrieved assessee may appeal to the Appellate Tribunal against the following:-
(a) an order passed by a Commissioner (Appeals);
(b) an order passed under section 93;
(c) an order passed by an income-tax authority with the approval of the Chief Commissioner; and
(d) an order passed by an Assessing Officer in pursuance of the direction of the Dispute Resolution Panel.
(2) The Commissioner may, if he objects to any order passed by a Commissioner (Appeals), direct the 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.
(4) The Assessing Officer or the assessee may, on receipt of notice that an appeal against the order of the Commissioner (Appeals) has been preferred under subsection (1) or sub-section (2) by the other party, file a memorandum of cross-objection against any part of the order of the Commissioner (Appeals) within thirty days of the receipt of the notice, .
(5) The memorandum of cross objection shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (3).
(6) The Appellate Tribunal may admit an appeal, or a memorandum of cross-objection, after the expiration of the period specified in sub-section (3) or sub-section (4), if-
(a) it 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.
(7) An appeal, or the memorandum of cross-objection, to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner.
(8) The appeal by an assessee shall be accompanied by a fee of one thousand rupees.
(9) However, if the total income, in a case to which the appeal relates, as computed by the Assessing Officer is more than five hundred thousand rupees, the appeal shall be accompanied by a fee of one per cent. of the total income as computed, subject to a maximum of ten thousand rupees.
