Form of appeal and limitation.
179. (1) Every appeal under section 178 shall be in such form and verified in such manner and accompanied by a fee as may be prescribed.
(2) The appeal by an assessee under section 178 shall be preferred within a period of thirty days from—
(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 161;
(c) the date of payment of the tax to the Central Government, if the appeal is filed under clause (ii) of sub-section (2) of section 178; and
(d) the date on which the order sought to be appealed against is served, if the appeal relates to any other matter.
(3) The Commissioner (Appeals) may admit an appeal after the expiry of the period specified in sub-section (2), if—
(a) he is satisfied that the appellant had sufficient cause for not preferring it within that time; and
(b) the delay in preferring the appeal does not exceed a period of one year.
(4) No appeal under this section shall be admitted unless—
(a) the assessee has paid the tax due in accordance with the return of tax bases furnished;
(b) the assessee has paid an amount equal to the amount of advance-tax which was payable by him, if no return of tax bases has been filed by the assessee.
(5) 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 (4) for any good and sufficient reason to be recorded in writing.
