Section 23 - Appeal to the [Deputy Commissioner (Appeals)] from orders of [Assessing Officer] - Wealth Tax Act, 1957

CHAPTER VI APPEALS, REVISIONS AND REFERENCES 1 Appeal to the 2 [Deputy Commissioner (Appeals)] from orders of 3 [ Assessing Officer ]. 4 23. (1) 5 [Subject to the provisions of sub-section (1A), any person, ] ( a ) objecting to the amount of 6 [***] net wealth determined under this Act ; or ( b ) objecting to the amount of wealth-tax determined as payable by him under this Act ; or ( c ) denying his liability to be assessed under this Act ; or 7 [( d ) objecting to any penalty imposed by the Assessing Officer under section 18 8 [* * *]; or] ( e ) objecting to any order of the 9 [Assessing Officer] under sub-section (2) of section 20 ; or ( f ) objecting to any penalty imposed by the 10 [Assessing Officer] under the provisions of 11 [section 221] of the Income-tax Act as applied under section 32 for the purposes of wealth-tax ; 12 [or] 13 [( g ) objecting to any order made by the 14 [Assessing Officer] under section 22 treating him as the agent of a person residing outside India ; or ( h ) objecting to any order of the 15 [Assessing Officer] under section 35 having the effect of enhancing the assessment or reducing a refund or refusing to allow the claim made by the assessee under the said section ; or] 16 [( ha ) objecting to any order of the Valuation Officer under section 35 having the effect of enhancing the valuation of any asset or refusing to allow the claim made by the assessee under the said section ; 17 [* * *] ( i ) 18 [* * *]] may appeal to the 19 [Deputy Commissioner (Appeals)] 20 [before the 1st day of June, 2000,] against the assessment or order, as the case may be, in the prescribed form and verified in the prescribed manner. 21 [(1A) Notwithstanding anything contained in sub-section (1), any person, ( a ) objecting to the amount of net wealth determined under this Act or objecting to the amount of wealth-tax determined as payable by him under this Act or denying his liability to be assessed under this Act, where the net wealth determined on assessment made under section 16 exceeds fifteen lakh rupees ;or 22 [( b ) objecting to any penalty imposed under sub-section (1) of section 18 with the previous approval of the Deputy Commissioner as specified in sub-section (3) of that section ; or] 23 [( c ) objecting to any assessment or order referred to in clauses ( a ) to ( h ) (both inclusive) of sub-section (1), where such assessment or order has been made by the Deputy Commissioner in exercise of the powers or functions conferred on or assigned to him under section 8 or section 11 ; or ( d ) objecting to any penalty imposed by the Deputy Director or the Deputy Commissioner under section 18A ; or] ( e ) objecting to an order made by an 24 [Assessing Officer] in the case of such persons or classes of persons as the Board may, having regard to the nature of the cases, the complexities involved and other relevant considerations, direct, may appeal to the Commissioner (Appeals) 25 [before the 1st day of June, 2000,] against the assessment or order, as the case may be, in the prescribed form and verified in the prescribed manner.] 26 [(1AA) Notwithstanding anything contained in sub-section (1), every appeal filed, on or after the 1st day of October, 1998, but before the 1st day of June, 2000, before the Deputy Commissioner (Appeals) and any matter arising out of or connected with such appeal and which is so pending shall stand transferred to the Commissioner (Appeals) and the Commissioner (Appeals) may proceed with such appeal or matter from the stage at which it was on that day.] 27 [(1B) Notwithstanding anything contained in sub-section (1), the Board or the Director General or Chief Commissioner or Commissioner, if so authorised by the Board, may, by order in writing, transfer any appeal which is pending before a Deputy Commissioner (Appeals) and any matter arising out of or connected with such appeal and which is so pending, to the Commissioner (Appeals) if the Board or, as the case may be, the Director General, Chief Commissioner or Commissioner (at the request of the appellant or otherwise) is satisfied that it is necessary or expedient so to do having regard to the nature of the case, the complexities involved and other relevant considerations and the Commissioner (Appeals) may proceed with such appeal or matter from the stage at which it was before it was so transferred : Provided that the appellant may demand that before proceeding further with the appeal or matter, the previous proceeding or any part thereof be re-opened or that he be reheard.] (2) An appeal shall be presented within thirty days of the receipt of the notice of demand relating to the assessment or penalty objected to, or the date on which any order objected to, is communicated to him, but the 28 [Deputy Commissioner (Appeals)] 29 [or, as the case may be, the Commissioner (Appeals)] may admit an appeal after the expiration of the period aforesaid if he is satisfied that the appellant had sufficient cause for not presenting the appeal within that period. 30 [(2A) Where a return has been filed by an assessee, no appeal under this section shall be admitted unless at the time of filing of the appeal he has paid the tax due on the net wealth returned by him. 31 [* * *] (3) The 32 [Deputy Commissioner (Appeals)] 33 [or, as the case may be, the Commissioner (Appeals)] shall fix a day and place for the hearing of the appeal and may, from time to time, adjourn the hearing. 34 [(3A) If the valuation of any asset is objected to in an appeal under clause ( a ) of sub-section (1) 35 [or of sub-section (1A)], the 36 [Deputy Commissioner (Appeals)] 37 [or, as the case may be, the Commissioner (Appeals)] shall, ( a ) in a case where such valuation has been made by a Valuation Officer under section 16A, give such Valuation Officer an opportunity of being heard ; ( b ) in any other case, on a request being made in this behalf by the 38 [Assessing Officer], give an opportunity of being heard to any Valuation Officer nominated for the purpose by the 39 [Assessing Officer].] (4) The 40 [Deputy Commissioner (Appeals)] 41 [or, as the case may be, the Commissioner (Appeals)] may ( a ) at the hearing of an appeal, allow an appellant to go into any ground of appeal not specified in the grounds of appeal; ( b ) before disposing of an appeal, make such further inquiry as he thinks fit or cause further inquiry to be made by the 42 [Assessing Officer] 43 [or, as the case may be, the Valuation Officer]. (5) In disposing of an appeal, the 44 [Deputy Commissioner (Appeals)] 45 [or, as the case may be, the Commissioner (Appeals)] may pass such order as he thinks fit which may include an order enhancing the assessment or penalty: Provided that no order enhancing the assessment or penalty shall be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement. 46 [(5A) In disposing of an appeal, the 47 [Deputy Commissioner (Appeals)] 48 [or, as the case may be, the Commissioner (Appeals)] may consider and decide any matter arising out of the proceedings in which the order appealed against was passed, notwithstanding that such matter was not raised before the 49 [Deputy Commissioner (Appeals)] 50 [or, as the case may be, the Commissioner (Appeals)] by the appellant. (5B) The order of the 51 [Deputy Commissioner (Appeals)] 52 [or, as the case may be, the Commissioner (Appeals)] disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.] (6) A copy of every order passed by the 53 [Deputy Commissioner (Appeals)] 54 [or, as the case may be, the Commissioner (Appeals)] under this section shall be forwarded to the appellant and the 55 [Chief Commissioner or Commissioner]. ------------------------ Notes:- 1. See rules 5 and 5A of Wealth Tax Rules, 1957 and Form E. 2. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- Appellate Assistant Commissioner" 3. Substituted vide the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Wealth-tax Officer" 4. See also Circular No. 6D(WT), dated 12-6-1958; SO 115(E), dated 19-2-1993 ; and SO 28(E), dated 6-1-1993. For details, see Referencer. 5. Substituted vide Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. Before it was read as:- "Any person " 6. Omitted vide the Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965. Before it was read as:- "his" 7. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Prior to its substitution, clause ( d ), as amended by the Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1964, stood as under : "( d ) objecting to any penalty imposed by the Assessing Officer under section 15B or section 18 ; or" 8. "as it stood immediately before the 1st day of April, 1989 or under section 18 as amended by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)" omitted vide Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. 9. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Wealth-tax Officer" 10. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Wealth-tax Officer" 11. Substituted vide the Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965. Before it was read as:- "sub-section (1) of section 46" 12. Inserted vide Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965. 13. Inserted vide Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965. 14. Substituted vide the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Wealth-tax Officer" 15. Substituted vide the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Wealth-tax Officer" 16. Inserted by the Taxation Laws (Amendment) Act, 1972, w.e.f. 1-1-1973. 17. Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. 18. Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Prior to its omission, clause ( i ) as inserted by the Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965 and later on amended by the Taxation Laws (Amendment) Act, 1972, w.e.f. 1-4-1973, stood as under : "( i ) objecting to any order of the Assessing Officer or Valuation Officer imposing a fine under sub-section (2) of section 37," 19. Substituted vide the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Appellate Assistant Commissioner" 20. Inserted by the Finance Act, 2000, w.e.f. 1-6-2000. 21. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 22. Substituted for clause ( b ) by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. Earlier substituted by the Direct Tax Laws (Amendment) Act, 1987, with effect from the same date was replaced. Clause ( b ), as it stood prior to its substitution by the Amendment Act, 1987, read as under: "( b ) objecting to any penalty imposed under clause ( c ) of sub-section (1) of section 18 where the penalty has been imposed with the previous approval of the Deputy Commissioner under sub-section (3) of section 18; or" 23. Substituted for clauses ( c ) and ( d ) by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Prior to their substitution, clauses ( c ) and ( d ) stood as under : "( c ) objecting to any assessment or order referred to in clauses ( a ) to ( h ) (both inclusive) or clause ( i ) of sub-section (1), where such assessment or order has been made by the Deputy Commissioner in exercise of the powers or functions conferred on or assigned to him under section 8AA ; or ( d ) objecting to any penalty imposed by a Deputy Commissioner under section 18A ; or" 24. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Wealth-tax Officer" 25. Inserted by the Finance Act, 2000, w.e.f. 1-6-2000. 26. Inserted by the Finance Act, 2000, w.e.f. 1-6-2000. 27. Substituted for sub-sections (1B) and (1C) by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Prior to their substitution, sub-sections (1B) and (1C), as inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978 and Finance Act, 1979, w.e.f. 1-6-1979, respectively, stood as under : "(1B) Every appeal against any assessment or order referred to in sub-section (1A) which is pending immediately before the appointed day before an Appellate Assistant Commissioner or a Commissioner and any matter arising out of or connected with such appeal and which is so pending shall stand transferred on that day to the Commissioner (Appeals) and the Commissioner (Appeals) may proceed with the appeal or matter from the stage at which it was on that day : Provided that the appellant may demand that before proceeding further with the appeal or matter, the previous proceeding or any part thereof be reopened or that he be reheard. Explanation . In this sub-section, 'appointed day' means the date appointed under section 39 of the Finance (No. 2) Act, 1977. (1C) Notwithstanding anything contained in sub-section (1), the Board may, by order in writing, transfer any appeal which is pending before a Deputy Commissioner (Appeals) and any matter arising out of or connected with such appeal and which is so pending to the Commissioner (Appeals) if the Board is satisfied that it is necessary or expedient so to do having regard to the nature of the case, the complexities involved and other relevant considerations and the Commissioner (Appeals) may proceed with such appeal or matter from the stage at which it was before it was so transferred : Provided that the appellant may demand that before proceeding further with the appeal or matter, the previous proceeding or any part thereof be reopened or that he be reheard." 28. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Appellate Assistant Commissioner" 29. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 30. Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975. 31. Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Before omission, the proviso, as amended by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978, stood as under : " Provided that, on an application made by the appellant in this behalf, the Deputy Commissioner (Appeals) or, as the case may be, the Commissioner (Appeals) may, for any good and sufficient reason to be recorded in writing, exempt him from the operation of the provision of this sub-section." 32. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Appellate Assistant Commissioner" 33. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 34. Inserted by the Taxation Laws (Amendment) Act, 1972, w.e.f. 1-1-1973. 35. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 36. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Appellate Assistant Commissioner" 37. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Appellate Assistant Commissioner" 38. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Wealth-tax Officer" 39. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Wealth-tax Officer" 40. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:-"Appellate Assistant Commissioner" 41. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 42. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Wealth-tax Officer" 43. Inserted vide Taxation Laws (Amendment) Act, 1972, w.e.f. 1-1-1973. 44. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Appellate Assistant Commissioner" 45. Inserted vide Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 46. Inserted vide Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965. 47. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Appellate Assistant Commissioner" 48. Inserted vide Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 49. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Appellate Assistant Commissioner" 50. Inserted vide Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 51. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Appellate Assistant Commissioner" 52. Inserted vide Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 53. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Appellate Assistant Commissioner" 54. Inserted vide Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 55. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Commissioner"