Appeals to Appellate Tribunal.
183. (1) An assessee may prefer an appeal to the Appellate Tribunal, where he is aggrieved by an order passed by-
(a) a Commissioner (Appeals) under section 180;
(b) a Commissioner under section 98 and section 191;
(c) a Commissioner or Commissioner (Appeals) in respect of levy of penalty under Chapter XIV relating to Penalties;
(d) an Assessing Officer in consequence of an order of the Commissioner under section 191;
(e) an Assessing Officer in pursuance of the directions of the Dispute Resolution Panel; and
(f) the income-tax authorities referred to in clauses (a) to (e) above, under section 161, in respect of the orders mentioned in the said clauses.
(2) The Commissioner may, if he is not satisfied with the order passed by the Commissioner
(Appeals), direct the Assessing Officer to prefer an appeal to the Appellate Tribunal against such order.
(3) Notwithstanding anything in sub-sections (1) and (2), no appeal shall lie to the Appellate Tribunal against the order of the Commissioner (Appeals) or the Commissioner, as the case may be, in the case of a public sector company, irrespective of the fact whether
the order is prejudicial to the company or the revenue, which shall lie to the Authority as referred to in section 257.
(4) Every appeal under sub-section (1), or sub-section (2), shall be preferred within a period of sixty days from 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.
(5) 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 sub-section (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 a period of thirty days of the receipt of the notice.
(6) The memorandum of cross-objection shall be disposed of by the Appellate Tribunal as if it were an appeal preferred within the time specified in sub-section (4).
(7) The Appellate Tribunal may admit an appeal, or a memorandum of cross-objection, after the expiry of the period specified in sub-section (4) or sub-section (5), if—
(a) it is satisfied that the appellant had sufficient cause for not preferring it within that time; and
(b) the delay in filing the appeal does not exceed a period of one year.
(8) An appeal, or the memorandum of cross-objection, to the Appellate Tribunal shall be in such form and be verified in such manner as may be prescribed.
(9) The appeal by an assessee shall be accompanied by such fees as may be prescribed.
